Home -> Personal Tax -> Non-refundable Personal Tax Credits -> 2023 Tax Credits - Base Amounts

2023 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 have been confirmed to Canada Revenue Agency information.

See below for other provinces/territories.

TaxTips.ca - 2023 Non-Refundable Personal Tax Credits - Base Amounts
Tax Credit Type	Federal Line #	Prov/Terr Line #	Fed (1)(2) 15%	NL 8.7%	PE (4) 9.8%	NS (3) 8.79%	NB 9.40%	ON 5.05%
Basic personal amount (1)(3)(4)	30000	58040	$15,000	$10,382	$12,750	$8,481	$12,458	$11,865
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	15,000	8,483	10,829	8,481	9,764	10,075
-reduced when spousal/dependant income exceeds			0	849	1,083	848	977	1,007
-eliminated when spousal/dependant income exceeds			15,000	9,332	11,912	9,329	10,741	11,082
			Fed	NL	PE	NS	NB	ON
Age amount (age 65+) (3)	30100	58080	8,396	6,627	4,679	4,141	5,615	5,793
-reduced when income exceeds			42,335	36,316	30,879	30,828	41,799	43,127
-eliminated when income exceeds			98,308	80,496	62,072	58,435	79,232	81,747
Senior supplementary amount (age 65+) SK only		58220	0	0	0	0	0	0
Disability amount	31600	58440	9,428	7,005	6,890	7,341	9,309	9,586
Disability amount supplement for taxpayers under 18	31600	58440	5,500	3,297	4,019	3,449	5,431	5,591
-reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed			3,221	2,802	2,354	2,346	3,180	3,275
-eliminated when above expenses exceed			8,721	6,099	6,373	5,795	8,611	8,866
			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	2,499	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	7,999	0	0	0	0	5,593
-reduced when relative's income exceeds			18,783	0	0	0	0	19,133
-eliminated when relative's income exceeds			26,782	0	0	0	0	24,726
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative	was 315	58400	0	3,297	2,446	4,898	5,430	0
-reduced when relative's income exceeds			0	16,112	11,953	13,677	18,546	0
-eliminated when relative's income exceeds			0	19,409	14,399	18,575	23,976	0
			Fed	NL	PE	NS	NB	ON
Infirm dependant amount (age 18+)	was 306	58200	0	3,297	2,446	2,798	5,431	0
-reduced when dependant income exceeds			0	7,085	4,966	5,683	7,705	0
-eliminated when dependant income exceeds			0	10,382	7,412	8,481	13,136	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	1,641
			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	2,635	2,261	1,678	1,637	2,602	2,685
Maximum medical expenses for other eligible dependants (each) (5)	33199	58729	n/a	n/a	n/a	n/a	n/a	14,476
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant net income or	33199	58729	2,635	2,261	1,678	1,637	2,602	2,685
Eligible adoption expenses - maximum per child	31300	58330	18,210	14,010	0	0	0	14,476
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	1,368	0	0	0	0	0
Indexing factor for 2023 (6)			1.063	1.059	1.000	1.000	1.063	1.065
			Fed (1)(2)	NL	PE (4)	NS (3)	NB	ON

TaxTips.ca - 2023 Non-Refundable Personal Tax Credits - Base Amounts
Tax Credit Type	Federal Line #	Prov/Terr Line #	MB (8) 10.8%	SK 10.50%	AB (7) 10%	BC 5.06%	YT (1)) 6.40%	NT 5.9%	NU 4%
Basic personal amount (1)(3)(4)(8)	30000	58040	$15,000	$17,661	$21,003	$11,981	$15,000	$16,593	$17,925
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	17,661	21,003	10,259	15,000	16,593	17,925
-reduced when spousal/dependant income exceeds			0	1,767	0	1,026	0	0	0
-eliminated when spousal/dependant income exceeds			9,134	19,428	21,003	11,285	15,000	16,593	17,925
			MB	SK	AB	BC	YT	NT	NU
Age amount (age 65+) (3)	30100	58080	3,728	5,380	5,853	5,373	8,396	8,116	11,442
-reduced when income exceeds			27,749	40,051	43,570	39,994	42,335	42,335	42,335
-eliminated when income exceeds			52,602	75,918	82,590	75,814	98,308	96,442	118,615
Senior supplementary amount (age 65+) SK only		58220	0	1,421	0	0	0	0	0
Disability amount	31600	58440	6,180	10,405	16,201	8,986	9,428	13,456	15,256
Disability amount supplement for taxpayers under 18	31600	58440	3,605	10,405	12,158	5,242	5,500	5,500	5,500
-reduced when total child care and attendant care expenses claimed exceed			2,112	3,048	3,315	3,044	3,221	3,221	3,221
-eliminated when above expenses exceed			5,717	13,453	15,473	8,286	8,721	8,721	8,721
			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	2,499	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	5,243	7,999	0	0
-reduced when relative's income exceeds			0	0	0	17,742	18,783	0	0
-eliminated when relative's income exceeds			0	0	0	22,985	26,782	0	0
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative	was 315	58400	3,605	10,405	12,158	0	0	5,500	5,500
-reduced when relative's income exceeds			12,312	17,770	19,331	0	0	18,783	18,783
-eliminated when relative's income exceeds			15,917	28,175	31,489	0	0	24,283	24,283
			MB	SK	AB	BC	YT	NT	NU
Infirm dependant amount (age 18+)	was 306	58200	3,605	10,405	12,158	0	0	5,499	5,499
-reduced when dependant income exceeds			5,115	7,383	8,032	0	0	7,804	7,804
-eliminated when dependant income exceeds			8,720	17,788	20,190	0	0	13,303	13,303
Child amount for dependent children under 19 (SK only)(each)		58210	0	6,700	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	1,617	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	2,493	2,714	2,491	2,635	2,635	2,635
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	2,493	2,714	2,491	2,635	2,635	2,635
Eligible adoption expenses - maximum per child (7)	31300	58330	10,000	0	18,210	18,210	18,210	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	1,368	0	0
Indexing factor for 2023 (6)			1.070	1.063	1.060	1.060	1.063	1.063	1.063
			MB (6)	SK	AB (7)	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 2023 budget increases the basic personal, spousal and age amounts.

(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) The Alberta 2023 Budget announced an increase in the Adoption Tax Credit amount to $18,210, the same as the Federal credit amount.

(8) The Manitoba 2023 Budget announced an increase in the Basic Personal Amount to $15,000 for 2023.

Every taxpayer gets a tax credit for the basic personal amount, so any person can earn taxable income of $15,000 in 2023 without paying any federal tax, and can earn anywhere from $8,481 to $21,003, depending on the province or territory in which they live, without paying any provincial or territorial tax.

Go directly to 2023 tax credits - tax amounts.

Revised: September 20, 2024