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2023 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 have been confirmed to Canada Revenue Agency information.

See below for other provinces/territories.

TaxTips.ca - 2023 Non-Refundable Personal Tax Credits - Tax Amounts
Tax Credit Type	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)	$2,250	$903	$1,250	$745	$1,171	$599
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)(3)(4)	2,250	738	1,061	745	918	509
-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)	1,259	577	459	364	528	293
-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	0	0	0	0	0	0
Disability amount	1,414	609	675	645	875	484
Disability amount supplement for taxpayers under 18	825	287	394	303	511	282
-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	375	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	1,200	0	0	0	0	282
-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	0	287	240	431	510	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+)	0	287	240	246	511	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)	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	83
	Fed	NL	PE	NS	NB	ON
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or	2,635	2,261	1,678	1,637	2,602	2,685
Maximum medical expenses for other eligible dependants (each) (5)	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	2,635	2,261	1,678	1,637	2,602	2,685
Eligible adoption expenses - maximum per child	2,732	1,219	0	0	0	731
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	205	0	0	0	0	0
	Fed (1)(2)	NL	PE(4)	NS (3)	NB	ON

TaxTips.ca - 2023 Non-Refundable Personal Tax Credits - Tax Amounts
Tax Credit Type	MB(6) 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)	$1,620	$1,854	$2,100	$606	$960	$979	$717
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)(3)(4)	986	1,854	2,100	519	960	979	717
-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)	403	565	585	272	537	479	458
-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	0	149	0	0	0	0	0
Disability amount	667	1,093	1,620	455	603	794	610
Disability amount supplement for taxpayers under 18	389	1,093	1,216	265	352	325	220
-reduced when total child care and attendant care expenses claimed for this taxpayer by anyone 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	0	0	0	0	160	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	265	512	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	389	1,093	1,216	0	0	325	220
-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+)	389	1,093	1,216	0	0	324	220
-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)	0	704	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	162	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	2,493	2,714	2,491	2,635	2,635	2,635
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	2,493	2,714	2,491	2,635	2,635	2,635
Eligible adoption expenses - maximum per child (7)	1,080	0	1,821	921	1,165	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	88	0	0
	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.

Go directly to 2023 tax credits - base amounts.

Revised: September 20, 2024