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2017 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 all tax credits have been confirmed to Canada Revenue Agency information.

(1) The Federal 2017 Budget replaced the Family Caregiver Amount, Caregiver Amount, and Infirm Adult Dependant Amount with the Canada Caregiver Credit.  Most provinces and territories are not dependent on the Federal legislation for their Caregiver Amount and Infirm Adult Dependant Amount tax credits.  BC and Saskatchewan are retaining their current caregiver credits.  The Ontario 2017 Budget indicated they would parallel the federal changes, creating the Ontario Caregiver Tax Credit (OCTC).  Yukon tabled Yukon tabled Bill 10, An Act to Amend the Income Tax Act (2017) (pdf) in October 2017 to parallel the federal changes, effective for the 2017 taxation year.  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% 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.  This results in the average amount of tax credit shown above for 2017.  PEI also announced that the Education Tax Credit would be preserved for 2017.
(10) The Nova Scotia 2017 Budget announced that the Basic Personal Amount, Spousal Amount, Eligible Dependant Amount and Age Amount would be enhanced for 2018 and later years.

Every taxpayer gets a tax credit for the basic personal amount, so any person can earn taxable income of $11,635 in 2017 without paying any federal tax, and can earn anywhere from $8,160 to $18,691, depending on the province or territory in which they live, without paying any provincial or territorial tax.

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Revised: March 19, 2024