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2018 Personal Tax Credits - Base Amounts

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Personal Tax ->  Non-refundable Personal Tax Credits -> 2018 Tax Credits - Base Amounts

2018 Non-Refundable Personal Tax Credits - Base Amounts

The tax credits in this table have been calculated using the indexation factors shown in the bottom line of the table.  The indexation factors and tax credits have not yet been confirmed to Canada Revenue Agency information.

Tax Credit Type

Federal
Line
Number
Provincial
Line
Number
Federal
15%
(1)(3)(4)(5)
NL
8.7%
(7)
PE
9.8%
(9)
NS
8.79%

(10)
NB
9.68%
ON
5.05%
 (1)
MB
10.8%
(7)
SK
10.50%
 (1)(8)
AB
10%
BC
5.06%

(1)(4)
YT
6.40%
(3)(4)
NT
5.9%
NU
4%
Basic personal amount (10) 300 5804 $11,810 $9,247 $8,320 $8,481 $10,043 $10,354 $9,382 $16,065 $18,914 $10,412 $11,810 $14,492 $13,325
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum (3)(10) 303/305 5812/5816 11,810 7,556 7,067 8,481 8,528 8,791 9,134 16,065 18,914 8,915 11,810 14,492 13,325
   -reduced when spousal/dependant income exceeds     0 756 707 848 853 879 0 1,607 0 892 0 0 0
   -eliminated when spousal/dependant income exceeds     11,810 8,312 7,774 9,329 9,381 9,670 9,134 17,672 18,914 9,807 11,810 14,492 13,325
Age amount (65+ years of age) (10) 301 5808 7,333 5,903 3,764 4,141 4,903 5,055 3,728 4,894 5,270 4,670 7,333 7,089 9,994
   -reduced when income exceeds     36,976 32,347 28,019 30,828 36,508 37,634 27,749 36,430 39,237 34,757 36,976 36,976 36,976
   -eliminated when income exceeds     85,863 71,700 53,112 58,435 69,195 71,334 52,602 69,057 74,370 65,890 85,863 84,236 103,603
Senior supplementary amount (65+ years of age)     0 0 0 0 0 0 0 1,292 0 0 0 0 0
Disability amount 316 5844 8,235 6,240 6,890 7,341 8,131 8,365 6,180 9,464 14,590 7,809 8,235 11,753 13,325
Disability amount supplement for taxpayers under 18 years of age 316 5844 4,803 2,937 4,019 3,449 4,743 4,878 3,605 9,464 10,949 4,556 4,803 4,803 4,803
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed     2,814 2,497 2,354 2,346 2,778 2,858 2,112 2,772 2,985 2,645 2,814 2,814 2,814
    -eliminated when above expenses exceed     7,617 5,434 6,373 5,795 7,521 7,736 5,717 12,236 13,934 7,201 7,617 7,617 7,617
Canada Caregiver Credit - infirm spouse/eligible dependant or child under 18 (1)     2,182 0 0 0 0 0 0 0 0 0 2,182 0 0
    -reduced when dependant's income exceeds     16,405 0 0 0 0 0 0 0 0 0 16,405 0 0
    -eliminated when dependant's income exceeds     18,587 0 0 0 0 0 0 0 0 0 18,587 0 0
Canada Caregiver Credit - infirm adult dependent relative (1)     6,986 0 0 0 0 4,880 0 0 0 0 6,986 0 0
    -reduced when relative's income exceeds     16,405 0 0 0 0 16,696 0 0 0 0 16,405 0 0
    -eliminated when relative's income exceeds     23,391 0 0 0 0 21,576 0 0 0 0 23,391 0 0
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative (1)(3) 315 5840 0 2,937 2,446 4,898 4,743 0 3,605 9,464 10,949 4,556 0 4,804 4,804
   -reduced when relative's income exceeds     0 14,351 11,953 13,677 16,198 0 12,312 16,164 17,408 15,419 0 16,405 16,405
   -eliminated when relative's income exceeds     0 17,288 14,399 18,575 20,941 0 15,917 25,628 28,357 19,975 0 21,209 21,209
     

Federal

NL PE

NS

NB

ON

MB SK AB

BC

YT

NT

NU

Infirm dependant amount (18+ years of age), including Family Caregiver Amount (Federal & YT) (1) 306 5820 0 2,937 2,446 2,798 4,743 0 3,605 9,464 10,950 4,556 0 4,804 4,804
   -reduced when dependant income exceeds     0 6,311 4,966 5,683 6,729 0 5,115 6,715 7,233 7,257 0 6,816 6,816
   -eliminated when dependant income exceeds     0 9,248 7,412 8,481 11,472 0 8,720 16,179 18,183 11,813 0 11,620 11,620
Child amount for dependent children under 19 (SK only)(each) (3) 367 5825 0 0 0 0 0 0 0 6,094 0 0 0 0 0
Child amount for dependent children under 6 (each, maximum per year)     0 0 1,200 1,200 0 0 0 0 0 0 0 0 1,200
Pension income amount - lesser of eligible pension income  or 314 5836 2,000 1,000 1,000 1,173 1,000 1,431 1,000 1,000 1,456 1,000 2,000 1,000 2,000
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or 330 5868 2,302 2,014 1,678 1,637 2,273 2,343 1,728 2,268 2,444 2,165 2,302 2,302 2,302
Maximum medical expenses for other eligible dependants (each) (2) 331 5872 n/a n/a n/a n/a n/a 12,632 n/a n/a n/a n/a n/a 5,000 n/a
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant net income or 331 5872 2,302 2,014 1,678 1,637 2,273 2,343 1,728 2,268 2,444 2,165 2,302 2,302 2,302
Eligible adoption expenses - maximum per child (4) 313 5833 15,904 12,479 0 0 0 12,632 10,000 0 12,936 15,904 15,904 0 0
Education - part time per month (6)(8) 323 5856 0 60 120 60 0 0 120 0 221 60 0 120 120
Education - full time per month (6)(8) 323 5856 0 200 400 200 0 0 400 0 736 200 0 400 400
Textbooks - part time per month (6) 323 5856 0 0 0 0 0 0 0 0 0 0 0 0 20
Textbooks - full time per month (6) 323 5856 0 0 0 0 0 0 0 0 0 0 0 0 65
Canada employment amount 363 5834 1,195 0 0 0 0 0 0 0 0 0 1,195 0 0
Indexing factor for 2018     1.015 1.030 1.000 1.000 1.015 1.018 1.012 1.000 1.012 1.020 1.015 1.015 1.015
      Federal
(1)(3)(4)(5)
NL
PE
(9)
NS
(10)
NB
ON
 (1)
MB
(7)
SK
 (1)(8)
AB
BC
(1)(4)
YT
(3)(4)
NT
NU

(1) The Federal 2017 Budget replaced the Family Caregiver Amount, Caregiver Amount, and Infirm Adult Dependant Amount with the Canada Caregiver Credit (link above).  Most provinces and territories are not dependent on the Federal legislation for their Caregiver Amount and Infirm Adult Dependant Amount tax credits.  However, these tax credits for BC and Saskatchewan are dependent on the Federal legislation, so we are unsure at this point what will happen for 2018 for them.  In order to keep these credits they will have to amend their legislation.  However, they were kept for 2017, so will likely be kept on an ongoing basis, with the legislation change just being a "housekeeping" change.  The Ontario 2017 Budget indicated they would parallel the federal changes, creating the Ontario Caregiver Tax Credit (OCTC).   Yukon tabled Billl 10 (pdf) in October 2017 to parallel the federal changes, effective for the 2017 and subsequent taxation years.  These are reflected in the above table.
(2) n/a means there is no cap on the amount of medical expenses for other eligible dependants.
(3) The Family Caregiver Amount was added to these amounts in certain circumstances, for Federal and Yukon tax credits. The Family Caregiver Amount was available to infirm minor children, but is replaced by the Canada Caregiver Credit federally for 2017, as per the Federal 2017 Budget.  The Yukon Family Caregiver Amount legislation is dependent on the Federal legislation, so will be eliminated unless they change their legislation to retain the tax credit.
(4) BC and YT use the federal adoption credit amount.
(5) For Quebec taxpayers, each federal tax credit is, in effect, reduced by 16.5% from the above amounts as a result of the federal tax abatement.
(6) The 2016 federal budget eliminated the education and textbook credits for 2017 and later years.  For more information see the article on education and textbook tax credits.
(7) The MB 2016 Budget indicated that the basic personal amount would be indexed for inflation starting in 2017.  Other tax credit amounts are not indexed.
(8) The Saskatchewan 2017 Budget announced the elimination of credits for post-secondary tuition and education expenses, effective July 1, 2017.  It also announced that the personal tax system would not be indexed in 2018 and later years, and that personal income tax rates would be reduced in half-point increments effective July 1, 2017 and July 1, 2019.  This will result in the rates being reduced in 1/4 point increments each year for 2017 to 2020.
(9) The Prince Edward Island 2017 Budget announced that the Basic Personal Amount and the Spouse/Equivalent to Spouse amount would increase effective July 1, 2017.  Above are the 2018 rates.
(10) See the information in the Nova Scotia Tax Credits article about the additional tax credit for 2018 and later years for the Basic Personal Amount, Spousal Amount, Equivalent to Spouse Amount, and Age Amount.  The additional tax credit amounts are not reflected above.

Every taxpayer gets a tax credit for the basic personal amount, so any person can earn taxable income of $11,810 in 2018 without paying any federal tax, and can earn anywhere from $8,320 to $18,914, depending on the province or territory in which they live, without paying any provincial or territorial tax.

Go directly to 2018 tax credits - tax amounts.

Revised: November 11, 2017

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