Personal Tax -> Non-refundable Personal Tax Credits -> 2020 Personal Tax Credits - Tax Amounts

2020 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, tax rates, and most tax credit amounts have been confirmed to Canada Revenue Agency information.

See below for other provinces/territories.

Tax Credit Type	Federal 15% (3)(7)	NL 8.7%	PE 9.8% (5)	NS 8.79% (1)	NB 9.68%	ON 5.05%
Basic personal amount (1)(5)(7)	$1,984	$826	$980	$745	$1,012	$545
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)(5)(7)	1,984	675	832	745	860	462
-reduced when spousal/dependant income exceeds	0	777	849	848	889	915
-eliminated when spousal/dependant income exceeds	13,229	8,538	9,342	9,329	9,771	10,071
Age amount (age 65+) (1)	1,146	527	369	364	494	266
-reduced when income exceeds	38,508	33,226	28,019	30,828	38,019	39,193
-eliminated when income exceeds	89,421	73,646	53,112	58,435	72,067	74,293
Senior supplementary amount (age 65+) SK only	0	0	0	0	0	0
Disability amount	1,286	558	675	645	820	440
Disability amount supplement for taxpayers under 18	750	262	394	303	478	257
-reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed	2,930	2,564	2,354	2,346	2,893	2,976
-eliminated when above expenses exceed	7,933	5,580	6,373	5,795	7,833	8,057
Canada Caregiver Credit - infirm spouse/eligible dependant or child under 18 - line 30500 (infirm child under 18) or added to Line 30300 or 30400, and Line 30300 or 30400 threshold increased by this amount	341	0	0	0	0	0
Canada Caregiver Credit - infirm adult dependent relative, spouse (not ON) or eligible dependant age 18+: line 30425 is reduced by line 30300 or 30400 claim	1,091	0	0	0	0	257
-reduced when relative's income exceeds	17,085	0	0	0	0	17,388
-eliminated when relative's income exceeds	24,361	0	0	0	0	22,470
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative	0	262	240	431	478	0
-reduced when relative's income exceeds	0	14,741	11,953	13,677	16,869	0
-eliminated when relative's income exceeds	0	17,757	14,399	18,575	21,809	0
	Federal	NL	PE	NS	NB	ON
Infirm dependant amount (age 18+)	0	262	240	246	478	0
-reduced when dependant income exceeds	0	6,482	4,966	5,683	7,008	0
-eliminated when dependant income exceeds	0	9,498	7,412	8,481	11,948	0
Child amount for dependent children under 19 (SK only)(each)	0	0	0	0	0	0
Child amount for dependent children under 6 (each, maximum per year)	0	0	118	105	0	0
Pension income amount - lesser of eligible pension income or	300	87	98	103	97	75
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or	2,397	2,069	1,678	1,637	2,367	2,440
Maximum medical expenses for other eligible dependants (each) (2)	n/a	n/a	n/a	n/a	n/a	664
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant net income or	2,397	2,069	1,678	1,637	2,367	2,440
Eligible adoption expenses - maximum per child	2,484	1,115	0	0	0	664
Education - part time per month (8)	0	5	12	5	0	0
Education - full time per month (8)	0	17	39	18	0	0
Textbooks - part time per month	0	0	0	0	0	0
Textbooks - full time per month	0	0	0	0	0	0
Canada employment amount	187	0	0	0	0	0
	Federal (3)	NL	PE	NS	NB	ON

Tax Credit Type	MB 10.8%	SK 10.50%	AB 10% (6)	BC 5.06%	YT 6.40% (7)	NT 5.9%	NU 4% (4)
Basic personal amount (1)(5)(7)	$1,063	$1,687	$1,937	$554	$847	$890	$652
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)(5)(7)	986	1,687	1,937	474	847	890	652
-reduced when spousal/dependant income exceeds	0	1,607	0	938	0	0	0
-eliminated when spousal/dependant income exceeds	9,134	17,672	19,369	10,314	13,229	15,093	16,304
Age amount (age 65+) (1)	403	514	540	248	489	436	416
-reduced when income exceeds	27,749	36,430	40,179	36,552	38,508	38,508	38,508
-eliminated when income exceeds	52,602	69,057	76,159	69,285	89,421	87,721	107,895
Senior supplementary amount (age 65+) SK only	0	136	0	0	0	0	0
Disability amount	667	994	1,494	416	549	722	555
Disability amount supplement for taxpayers under 18	389	994	1,121	242	320	295	200
-reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed	2,112	2,772	3,057	2,782	2,930	2,930	2,930
-eliminated when above expenses exceed	5,717	12,236	14,269	7,573	7,933	7,933	7,933
Canada Caregiver Credit - infirm spouse/eligible dependant or child under 18 - line 30500 (infirm child under 18) or added to Line 30300 or 30400, and Line 30300 or 30400 threshold increased by this amount	0	0	0	0	145	0	0
Canada Caregiver Credit - infirm adult dependent relative, spouse (not ON) or eligible dependant age 18+: line 30425 is reduced by line 30300 or 30400 claim	0	0	0	242	466	0	0
-reduced when relative's income exceeds	0	0	0	16,215	17,085	0	0
-eliminated when relative's income exceeds	0	0	0	21,007	24,361	0	0
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative	389	994	1,121	0	0	295	200
-reduced when relative's income exceeds	12,312	16,164	17,826	0	0	17,085	17,085
-eliminated when relative's income exceeds	15,917	25,628	29,038	0	0	22,087	22,087
	MB	SK	AB	BC	YT	NT	NU
Infirm dependant amount (age 18+)	389	994	1,121	0	0	295	200
-reduced when dependant income exceeds	5,115	6,715	7,407	0	0	7,098	7,098
-eliminated when dependant income exceeds	8,720	16,179	18,619	0	0	12,101	12,101
Child amount for dependent children under 19 (SK only)(each)	0	640	0	0	0	0	0
Child amount for dependent children under 6 (each, maximum per year)	0	0	0	0	0	0	48
Pension income amount - lesser of eligible pension income or	108	105	149	51	128	59	80
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or	1,728	2,268	2,503	2,277	2,397	2,397	2,397
Maximum medical expenses for other eligible dependants (each) (2)	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	1,728	2,268	2,503	2,277	2,397	2,397	2,397
Eligible adoption expenses - maximum per child	1,080	0	1,325	838	1,060	0	0
Education - part time per month (8)	13	0	0	0	0	7	5
Education - full time per month (8)	43	0	0	0	0	24	16
Textbooks - part time per month	0	0	0	0	0	0	1
Textbooks - full time per month	0	0	0	0	0	0	3
Canada employment amount	0	0	0	0	80	0	0
	MB	SK	AB (6)	BC (4)	YT	NT	NU

(1) See the information in the Nova Scotia Tax Credits article about the changes for 2018 and later years regarding additional tax credit amounts 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) Nunavut's Bill 26 increased the basic personal amount and spousal amount to $16,000 for 2019, to be indexed in subsequent years.

(5) The PEI 2019 budget increases the basic personal amount to $10,000 for 2020, with the spouse and equivalent-to-spouse amounts increased proportionately.

(6) The Alberta 2019 Budget announced that indexation of the personal taxation system would be paused beginning in 2020, and that the education and tuition credits would be eliminated for 2020 and subsequent years.

(7) See the basic personal amount and spousal amount articles for information on the federal and Yukon personal and spousal amount increases. These increases are included in the Detailed Canadian Tax and RRSP Savings Calculator.

Go directly to 2020 tax credits - base amounts.

Revised: March 19, 2024