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2022 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 federal indexation factor, tax rates, and most federal and provincial/territorial tax credit amounts (except Alberta) have been confirmed to Canada Revenue Agency information.

See below for other provinces/territories.

Tax Credit Type	Federal Line #	Prov/Terr Line #	Fed (1)(2) 15%	NL 8.7%	PE (4) 9.8%	NS (3) 8.79%	NB (8) 9.40%	ON 5.05%
Basic personal amount (1)(3)(4)	30000	58040	$14,398	$9,803	$11,250	$8,481	$11,720	$11,141
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)(3)(4)	30300 30400	58120 58160	14,398	8,011	9,555	8,481	9,186	9,460
-reduced when spousal/dependant income exceeds			0	802	955	848	919	946
-eliminated when spousal/dependant income exceeds			14,398	8,813	10,510	9,329	10,105	10,406
			Fed	NL	PE	NS	NB	ON
Age amount (age 65+) (3)	30100	58080	7,898	6,258	3,764	4,141	5,282	5,440
-reduced when income exceeds			39,826	34,293	28,019	30,828	39,321	40,495
-eliminated when income exceeds			92,479	76,013	53,112	58,435	74,534	76,762
Senior supplementary amount (age 65+) SK only		58220	0	0	0	0	0	0
Disability amount	31600	58440	8,870	6,615	6,890	7,341	8,757	9,001
Disability amount supplement for taxpayers under 18	31600	58440	5,174	3,113	4,019	3,449	5,109	5,250
-reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed			3,030	2,646	2,354	2,346	2,992	3,075
-eliminated when above expenses exceed			8,204	5,759	6,373	5,795	8,101	8,325
			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	30500 30300 30400	58189 58080 58160	2,350	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	30425 30450	58175 58185	7,525	0	0	0	0	5,252
-reduced when relative's income exceeds			17,670	0	0	0	0	17,965
-eliminated when relative's income exceeds			25,195	0	0	0	0	23,217
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative	was 315	58400	0	3,113	2,446	4,898	5,108	0
-reduced when relative's income exceeds			0	15,214	11,953	13,677	17,447	0
-eliminated when relative's income exceeds			0	18,327	14,399	18,575	22,555	0
			Fed	NL	PE	NS	NB	ON
Infirm dependant amount (age 18+)	was 306	58200	0	3,113	2,446	2,798	5,109	0
-reduced when dependant income exceeds			0	6,690	4,966	5,683	7,248	0
-eliminated when dependant income exceeds			0	9,803	7,412	8,481	12,357	0
Child amount for dependent children under 19 (SK only)(each)		58210	0	0	0	0	0	0
Child amount for dependent children under 6 (each, maximum per year)			0	0	1,200	1,200	0	0
Pension income amount - lesser of eligible pension income or	31400	58360	2,000	1,000	1,000	1,173	1,000	1,541
			Fed	NL	PE	NS	NB	ON
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or	33099	58689	2,479	2,135	1,678	1,637	2,448	2,522
Maximum medical expenses for other eligible dependants (each) (5)	33199	58729	n/a	n/a	n/a	n/a	n/a	13,593
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant net income or	33199	58729	2,479	2,135	1,678	1,637	2,448	2,522
Eligible adoption expenses - maximum per child	31300	58330	17,131	13,230	0	0	0	13,593
Education - part time per month	was 323	58560	0	60	120	60	0	0
Education - full time per month	was 323	58560	0	200	400	200	0	0
Textbooks - part time per month	was 323	58560	0	0	0	0	0	0
Textbooks - full time per month	was 323	58560	0	0	0	0	0	0
Canada employment amount	31260	58310	1,287	0	0	0	0	0
Indexing factor for 2022 (6)			1.024	1.028	1.000	1.000	1.024	1.024
			Fed (1)(2)	NL	PE (4)	NS (3)	NB (8)	ON

Tax Credit Type	Federal Line #	Prov/Terr Line #	MB 10.8%	SK (7) 10.50%	AB (9) 10%	BC 5.06%	YT (1)) 6.40%	NT 5.9%	NU 4%
Basic personal amount (1)(3)(4)	30000	58040	$10,145	$16,615	$19,814	$11,302	$14,398	$15,609	$16,862
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)(3)(4)	30300 30400	58120 58160	9,134	16,615	19,814	9,678	14,398	15,609	16,862
-reduced when spousal/dependant income exceeds			0	1,662	0	968	0	0	0
-eliminated when spousal/dependant income exceeds			9,134	18,277	19,814	10,646	14,398	15,609	16,862
			MB	SK	AB	BC	YT	NT	NU
Age amount (age 65+) (3)	30100	58080	3,728	5,061	5,521	5,069	7,898	7,635	10,764
-reduced when income exceeds			27,749	37,677	41,104	37,730	39,826	39,826	39,826
-eliminated when income exceeds			52,602	71,417	77,911	71,523	92,479	90,726	111,586
Senior supplementary amount (age 65+) SK only		58220	0	1,336	0	0	0	0	0
Disability amount	31600	58440	6,180	9,789	15,284	8,477	8,870	12,658	14,352
Disability amount supplement for taxpayers under 18	31600	58440	3,605	9,789	11,470	4,946	5,174	5,174	5,174
-reduced when total child care and attendant care expenses claimed exceed			2,112	2,867	3,128	2,871	3,030	3,030	3,030
-eliminated when above expenses exceed			5,717	12,656	14,598	7,817	8,204	8,204	8,204
			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	30500 30300 30400	58189 58080 58160	0	0	0	0	2,350	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	30425 30450	58175 58185	0	0	0	4,946	7,525	0	0
-reduced when relative's income exceeds			0	0	0	16,738	17,670	0	0
-eliminated when relative's income exceeds			0	0	0	21,684	25,195	0	0
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative	was 315	58400	3,605	9,789	11,470	0	0	5,174	5,174
-reduced when relative's income exceeds			12,312	16,717	18,236	0	0	17,670	17,670
-eliminated when relative's income exceeds			15,917	26,506	29,706	0	0	22,844	22,844
			MB	SK	AB	BC	YT	NT	NU
Infirm dependant amount (age 18+)	was 306	58200	3,605	9,789	11,470	0	0	5,174	5,174
-reduced when dependant income exceeds			5,115	6,945	7,577	0	0	7,341	7,341
-eliminated when dependant income exceeds			8,720	16,734	19,047	0	0	12,515	12,515
Child amount for dependent children under 19 (SK only)(each)		58210	0	6,303	0	0	0	0	0
Child amount for dependent children under 6 (each, maximum per year)			0	0	0	0	0	0	1,200
Pension income amount - lesser of eligible pension income or	31400	58360	1,000	1,000	1,526	1,000	2,000	1,000	2,000
			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	33099	58689	1,728	2,346	2,560	2,350	2,479	2,479	2,479
Maximum medical expenses for other eligible dependants (each) (5)	33199	58729	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	33199	58729	1,728	2,346	2,560	2,350	2,479	2,479	2,479
Eligible adoption expenses - maximum per child	31300	58330	10,000	0	13,552	17,131	17,131	0	0
Education - part time per month	was 323	58560	120	0	0	0	0	120	120
Education - full time per month	was 323	58560	400	0	0	0	0	400	400
Textbooks - part time per month	was 323	58560	0	0	0	0	0	0	20
Textbooks - full time per month	was 323	58560	0	0	0	0	0	0	65
Canada employment amount	31260	58310	0	0	0	0	1,287	0	0
Indexing factor for 2022 (6)			1.021	1.024	1.023	1.021	1.024	1.024	1.024
			MB (6)	SK (7)	AB(9)	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 2021 budget increases the basic personal amount to $11,250 for 2022, with the spouse and equivalent-to-spouse amounts increased as well.

(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. Nova Scotia and PEI do not use indexing for their personal income tax system. Manitoba only indexes the basic personal amount, and their 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.

(8) The NB 2022 Budget increased the Basic Personal Amount to $11,720 for 2022. This becomes the new base amount for indexation.

(9) On August 31, 2022, Premier Jason Kenney announced that indexation of the personal tax system will be restored, retroactive to January 1, 2022.

Every taxpayer gets a tax credit for the basic personal amount, so any person can earn taxable income of $14,398 in 2022 without paying any federal tax, and can earn anywhere from $8,481 to $19,369, depending on the province or territory in which they live, without paying any provincial or territorial tax.

Go directly to 2022 tax credits - tax amounts.

Revised: September 20, 2024