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Federal, Provincial and Territorial Non-Refundable Personal Tax Credits

A non-refundable tax credit can only be used to reduce federal or provincial/territorial taxes payable to zero.  They cannot be carried over to future years.  However, unclaimed donations can be carried forward up to 5 years, and sometimes unclaimed medical expenses can be claimed in the next year, depending on the timing.  Unclaimed tuition, education and textbook amounts can either be transferred to someone else or carried forward.

The personal tax credit tables list most of the federal, provincial and territorial non-refundable tax credits.

The base amount tables  show the amounts to which the lowest tax rate is applied, to get the actual tax credit that is deducted from tax payable.  The applicable tax rate is noted at the top of each column.  Some of the amounts are reduced when net income exceeds a certain level.  These tables also show the indexation rate applied to get the current year credit amounts.

The tax credit amount tables show the actual tax credit amounts (base amount x tax rate).  The following tables do not include Quebec Personal Tax Credits.

Other Non-Refundable Tax Credits

The following tax credits are not included in the above tables of non-refundable tax credits.

Quebec Personal Tax Credits

Children's Arts Tax Credits - Reduced for 2016, eliminated for 2017 taxation year federally

Children's Fitness Tax Credits - Reduced for 2016, eliminated for 2017 taxation year federally

Dividend Tax Credits

Donation Tax Credits

Family Caregiver Amount - added to several tax credits

Family Tax Cut - eliminated for 2016 and later years

First Time Home Buyers' Tax Credits

Home Renovation Tax Credits

Political Contribution Tax Credits

Public Transit Pass Tax Credit - Ontario seniors only - eliminated effective July 1, 2017 Federally

Volunteer Firefighter and Search and Rescue Tax Credits

See Non-Refundable Tax Credits on the Filing Your Return page for more tax credits.

Revised: September 20, 2024