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

2018 Non-Refundable Personal Tax Credits - Tax Amounts

(Base Amount x Tax Rate)

The tax credits in this table are the amounts to be deducted from the tax payable. Some of the tax credits are reduced when income exceeds a certain level. All tax amounts are rounded to the nearest dollar. The indexation factors and almost all tax credits have been confirmed to Canada Revenue Agency information. The only amounts that are not confirmed are the disability amount supplements for taxpayers under 18, medical expense thresholds, maximum medical expenses for other eligible dependants, and adoption expense maximums.

Tax Credit Type	Federal 15% (3)	NL 8.7%	PE 9.8% (5)	NS 8.79% (1)	NB 9.68%	ON 5.05%	MB 10.8% (6)	SK 10.50%	AB 10%	BC 5.06% (4)	YT 6.40%	NT 5.9%	NU 4%
Basic personal amount (1)	$1,771	$804	$898	$745	$972	$523	$1,013	$1,687	$1,892	$527	$756	$855	$533
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)	1,771	657	762	745	826	444	986	1,687	1,892	451	756	855	533
-reduced when spousal/dependant income exceeds	0	756	778	848	853	879	0	1,607	0	892	0	0	0
-eliminated when spousal/dependant income exceeds	11,809	8,312	8,558	9,329	9,381	9,671	9,134	17,672	18,915	9,807	11,809	14,492	13,325
Age amount (65+ years of age) (1)	1,100	514	369	364	475	255	403	514	527	236	469	418	400
-reduced when income exceeds	36,976	32,348	28,019	30,828	36,507	37,635	27,749	36,430	39,238	34,757	36,976	36,976	36,976
-eliminated when income exceeds	85,863	71,702	53,112	58,435	69,201	71,335	52,602	69,057	74,378	65,884	85,863	84,236	103,603
Senior supplementary amount (65+ years of age)	0	0	0	0	0	0	0	136	0	0	0	0	0
Disability amount	1,235	543	675	645	787	422	667	994	1,459	395	527	693	533
Disability amount supplement for taxpayers under 18 years of age	721	255	394	303	459	246	389	994	1,095	231	307	283	192
-reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed	2,814	2,496	2,354	2,346	2,778	2,858	2,112	2,772	2,986	2,645	2,814	2,814	2,814
-eliminated when above expenses exceed	7,618	5,432	6,373	5,795	7,521	7,737	5,717	12,236	13,935	7,201	7,618	7,618	7,618
Canada Caregiver Credit - infirm spouse/eligible dependant or child under 18 - line 367(infirm child under 18) or added to Line 303 or 305, and Line 303 or 305 threshold increased by this amount (4)	327	0	0	0	0	0	0	0	0	0	140	0	0
Canada Caregiver Credit - infirm adult dependent relative, spouse (not ON) or eligible dependant age 18+: line 304 is reduced by line 303 or 305 claim (4)	1,048	0	0	0	0	246	0	0	0	231	447	0	0
-reduced when relative's income exceeds	16,405	0	0	0	0	16,696	0	0	0	15,419	16,405	0	0
-eliminated when relative's income exceeds	23,391	0	0	0	0	21,577	0	0	0	19,975	23,391	0	0
Caregiver amount for in-home care of parent or grandparent 65+ years of age, or of infirm adult relative (4)	0	256	240	431	459	0	389	994	1,095	0	0	283	192
-reduced when relative's income exceeds	0	14,351	11,953	13,677	16,198	0	12,312	16,164	17,409	0	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	28,358	0	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) (4)	0	255	240	246	459	0	389	994	1,095	0	0	283	192
-reduced when dependant income exceeds	0	6,311	4,966	5,683	6,730	0	5,115	6,715	7,233	0	0	6,816	6,816
-eliminated when dependant income exceeds	0	9,247	7,412	8,481	11,473	0	8,720	16,179	18,182	0	0	11,619	11,619
Child amount for dependent children under 19 (SK only)(each)	0	0	0	0	0	0	0	640	0	0	0	0	0
Child amount for dependent children under 6 (each, maximum per year)	0	0	118	105	0	0	0	0	0	0	0	0	48
Pension income amount lesser of eligible pension income or	300	87	98	103	97	72	108	105	146	51	128	59	80
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or	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)	n/a	n/a	n/a	n/a	n/a	638	n/a	n/a	n/a	n/a	n/a	295	n/a
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant net income or	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	2,386	1,086	0	0	0	638	1,080	0	1,294	805	1,018	0	0
Education - part time per month	0	5	12	5	0	0	13	0	22	3	0	7	5
Education - full time per month	0	17	39	18	0	0	43	0	74	10	0	24	16
Textbooks - part time per month	0	0	0	0	0	0	0	0	0	0	0	0	1
Textbooks - full time per month	0	0	0	0	0	0	0	0	0	0	0	0	3
Canada employment amount	179	0	0	0	0	0	0	0	0	0	76	0	0
	Federal (3)	NL	PE	NS	NB	ON	MB (6)	SK	AB	BC (4)	YT	NT	NU

(1) See the information in the Nova Scotia Tax Credits article about the changes for 2018 for the Basic Personal Amount, Spousal Amount, Equivalent to Spouse Amount, and Age Amount. The additional tax credit amounts are not reflected above.

(2) n/a means there is no cap on the amount of medical expenses for other eligible dependants.

(3) For Quebec taxpayers, each federal tax credit is, in effect, reduced by 16.5% as a result of the federal tax abatement.

(4) The BC 2018 budget proposes to eliminate the Infirm Dependant and Caregiver credits, and replace them with the BC Caregiver Credit.

(5) The PEI 2018 budget increased the basic personal amount by $500 to $8,660 for 2018, with a further $500 increase for 2019. The PEI government announced on November 6, 2018 that the 2018 basic personal amount is further increased to $9,160. The spouse and equivalent-to-spouse (eligible dependant) amounts were increased proportionately.

(6) Manitoba only indexes the basic personal amount. Other tax credits are not indexed. This began with the 2017 taxation year.

Go directly to 2018 tax credits - base amounts.

Revised: March 19, 2024