Personal Tax -> Non-refundable Personal Tax Credits -> 2021 Personal Tax Credits - Tax Amounts

2021 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 federal tax credit amounts have been confirmed to Canada Revenue Agency information.

See below for other provinces/territories.

Tax Credit Type	Fed (1)(2) 15%	NL 8.7%	PE (4) 9.8%	NS (3) 8.79%	NB 9.68%	ON 5.05%
Basic personal amount(1)(3)(4)	$2,071	$830	$1,029	$745	$1,023	$549
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)(3)(4)	2,071	678	874	745	868	467
-reduced when spousal/dependant income exceeds	0	780	891	848	898	924
-eliminated when spousal/dependant income exceeds	13,808	8,572	9,809	9,329	9,868	10,162
	Fed	NL	PE	NS	NB	ON
Age amount (age 65+) (3)	1,157	530	369	364	499	268
-reduced when income exceeds	38,893	33,359	28,019	30,828	38,400	39,546
-eliminated when income exceeds	90,313	73,939	53,112	58,435	72,787	74,959
Senior supplementary amount (age 65+) SK only	0	0	0	0	0	0
Disability amount	1,299	560	675	645	828	444
Disability amount supplement for taxpayers under 18	758	263	394	303	483	259
-reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed	2,959	2,574	2,354	2,346	2,922	3,003
-eliminated when above expenses exceed	8,012	5,602	6,373	5,795	7,911	8,130
	Fed	NL	PE	NS	NB	ON
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	344	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	1,102	0	0	0	0	259
-reduced when relative's income exceeds	17,256	0	0	0	0	17,544
-eliminated when relative's income exceeds	24,604	0	0	0	0	22,672
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative	0	263	240	431	483	0
-reduced when relative's income exceeds	0	14,800	11,953	13,677	17,038	0
-eliminated when relative's income exceeds	0	17,828	14,399	18,575	22,027	0
	Fed	NL	PE	NS	NB	ON
Infirm dependant amount (age 18+)	0	263	240	246	483	0
-reduced when dependant income exceeds	0	6,508	4,966	5,683	7,078	0
-eliminated when dependant income exceeds	0	9,536	7,412	8,481	12,068	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	76
	Fed	NL	PE	NS	NB	ON
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or	2,421	2,077	1,678	1,637	2,390	2,462
Maximum medical expenses for other eligible dependants (each) (5)	n/a	n/a	n/a	n/a	n/a	13,274
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant net income or	2,421	2,077	1,678	1,637	2,390	2,462
Eligible adoption expenses - maximum per child	2,509	1,120	0	0	0	670
Education - part time per month	0	5	12	5	0	0
Education - full time per month	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	189	0	0	0	0	0
	Fed (1)(2)	NL	PE(4)	NS (3)	NB	ON

Tax Credit Type	MB(6) 10.8%	SK(7) 10.50%	AB 10%	BC 5.06%	YT (1) 6.40%	NT 5.9%	NU 4%
Basic personal amount(1)(3)(4)	$1,073	$1,704	$1,937	$560	$884	$899	$659
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)(3)(4)	986	1,704	1,937	480	884	899	659
-reduced when spousal/dependant income exceeds	0	1,623	0	948	0	0	0
-eliminated when spousal/dependant income exceeds	9,134	17,848	19,369	10,427	13,808	15,243	16,467
	MB	SK	AB	BC	YT	NT	NU
Age amount (age 65+) (3)	403	519	540	251	494	440	420
-reduced when income exceeds	27,749	36,794	40,179	36,954	38,893	38,893	38,893
-eliminated when income exceeds	52,602	69,741	76,159	70,047	90,313	88,600	108,973
Senior supplementary amount (age 65+) SK only	0	137	0	0	0	0	0
Disability amount	667	1,004	1,494	420	554	729	561
Disability amount supplement for taxpayers under 18	389	1,004	1,121	245	323	298	202
-reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed	2,112	2,800	3,057	2,812	2,959	2,959	2,959
-eliminated when above expenses exceed	5,717	12,359	14,269	7,656	8,012	8,012	8,012
	MB	SK	AB	BC	YT	NT	NU
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	147	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	245	470	0	0
-reduced when relative's income exceeds	0	0	0	16,394	17,256	0	0
-eliminated when relative's income exceeds	0	0	0	21,238	24,604	0	0
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative	389	1,004	1,121	0	0	298	202
-reduced when relative's income exceeds	12,312	16,325	17,826	0	0	17,256	17,256
-eliminated when relative's income exceeds	15,917	25,884	29,038	0	0	22,308	22,308
	MB	SK	AB	BC	YT	NT	NU
Infirm dependant amount (age 18+)	389	1,004	1,121	0	0	298	202
-reduced when dependant income exceeds	5,115	6,782	7,407	0	0	7,169	7,169
-eliminated when dependant income exceeds	8,720	16,341	18,619	0	0	12,222	12,222
Child amount for dependent children under 19 (SK only)(each)	0	646	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
	MB	SK	AB	BC	YT	NT	NU
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or	1,728	2,290	2,503	2,302	2,421	2,421	2,421
Maximum medical expenses for other eligible dependants (each) (2)	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	1,728	2,290	2,503	2,302	2,421	2,421	2,421
Eligible adoption expenses - maximum per child	1,080	0	1,325	846	1,071	0	0
Education - part time per month	13	0	0	0	0	7	5
Education - full time per month	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 (6)	SK (7)	AB	BC	YT	NT	NU

(1) 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.

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

(3) 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.

(4) The PEI 2020 budget increases the basic personal amount to $10,500 for 2021, with the spouse and equivalent-to-spouse amounts increased proportionately.

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

(6) Indexation: New Brunswick, Saskatchewan and the three Territories use the federal indexation factor. Alberta, Nova Scotia and PEI do not use indexing for their personal income tax system. Manitoba only indexes the basic personal amount. Other tax credits are not indexed.

(7) Saskatchewan's 2020 budget reinstated indexing of personal income tax amounts for 2021 and subsequent years, using the federal indexation factor.

Go directly to 2021 tax credits - base amounts.

Revised: March 19, 2024