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2022 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 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	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)	$2,160	$853	$1,103	$745	$1,102	$563
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)(3)(4)	2,160	697	936	745	863	478
-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)	1,185	544	369	364	497	275
-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	0	0	0	0	0	0
Disability amount	1,331	576	675	645	823	455
Disability amount supplement for taxpayers under 18	776	271	394	303	480	265
-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	353	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	1,129	0	0	0	0	265
-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	0	271	240	431	480	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+)	0	271	240	246	480	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)	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	94	78
	Fed	NL	PE	NS	NB	ON
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or	2,479	2,135	1,678	1,637	2,448	2,522
Maximum medical expenses for other eligible dependants (each) (5)	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	2,479	2,135	1,678	1,637	2,448	2,522
Eligible adoption expenses - maximum per child	2,570	1,151	0	0	0	686
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	193	0	0	0	0	0
	Fed (1)(2)	NL	PE(4)	NS (3)	NB (8)	ON

Tax Credit Type	MB(6) 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)	$1,096	$1,745	$1,981	$572	$921	$921	$674
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)(3)(4)	986	1,745	1,981	490	921	921	674
-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)	403	531	552	256	505	450	431
-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	0	140	0	0	0	0	0
Disability amount	667	1,028	1,528	429	568	747	574
Disability amount supplement for taxpayers under 18	389	1,028	1,147	250	331	305	207
-reduced when total child care and attendant care expenses claimed for this taxpayer by anyone 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	0	0	0	0	150	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	250	482	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	389	1,028	1,147	0	0	305	207
-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+)	389	1,028	1,147	0	0	305	207
-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)	0	662	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	153	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	2,346	2,560	2,350	2,479	2,479	2,479
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	2,346	2,560	2,350	2,479	2,479	2,479
Eligible adoption expenses - maximum per child	1,080	0	1,355	867	1,096	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	82	0	0
	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.

Go directly to 2022 tax credits - base amounts.

Revised: September 20, 2024