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2024 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 and provincial/territorial indexation factors, tax rates, and federal and provincial/territorial tax credit amounts have not yet all been confirmed to Canada Revenue Agency information.

See below for other provinces/territories.

TaxTips.ca - 2024 Non-Refundable Personal Tax Credits - Base Amounts
Tax Credit Type	Federal Line #	Prov/Terr Line #	Fed (1)(2) 15%	NL 8.7%	PE (4) 9.65%	NS (3) 8.79%	NB 9.40%	ON 5.05%
Basic personal amount (1)(3)(4)	30000	58040	$15,705	$10,818	$13,500	$8,481	$13,044	$12,399
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	15,705	8,840	11,466	8,481	10,223	10,528
-reduced when spousal/dependant income exceeds			0	885	1,147	848	1,023	1,053
-eliminated when spousal/dependant income exceeds			15,705	9,725	12,613	9,329	11,246	11,581
			Fed	NL	PE	NS	NB	ON
Age amount (age 65+) (3)	30100	58080	8,790	6,905	5,595	4,141	5,878	6,054
-reduced when income exceeds			44,325	37,842	33,740	30,828	43,763	45,068
-eliminated when income exceeds			102,925	83,875	71,040	58,435	82,950	85,428
Senior supplementary amount (age 65+) SK only		58220	0	0	0	0	0	0
Disability amount	31600	58440	9,872	7,299	6890	7,341	9,747	10,017
Disability amount supplement for taxpayers under 18	31600	58440	5,758	3,435	4,019	3,449	5,686	5,843
-reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed			3,373	2,920	2,354	2,346	3,330	3,422
-eliminated when above expenses exceed			9,131	6,355	6,373	5,795	9,016	9,265
			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	2,616	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	8,375	0	0	0	0	5,844
-reduced when relative's income exceeds			19,666	0	0	0	0	19,994
-eliminated when relative's income exceeds			28,041	0	0	0	0	25,838
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative	was 315	58400	0	3,435	2,446	4,898	5,686	0
-reduced when relative's income exceeds			0	16,789	11,953	13,677	19,417	0
-eliminated when relative's income exceeds			0	20,224	14,399	18,575	25,103	0
			Fed	NL	PE	NS	NB	ON
Infirm dependant amount (age 18+)	was 306	58200	0	3,435	2,446	2,798	5,686	0
-reduced when dependant income exceeds			0	7,383	4,966	5,683	8,067	0
-eliminated when dependant income exceeds			0	10,818	7,412	8,481	13,753	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	1,714
			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	2,759	2,356	1,678	1,637	2,724	2,806
Maximum medical expenses for other eligible dependants (each) (5)	33199	58729	n/a	n/a	n/a	n/a	n/a	15,127
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant net income or	33199	58729	2,759	2,356	1,678	1,637	2,724	2,806
Eligible adoption expenses - maximum per child	31300	58330	19,066	14,598	0	0	0	15,127
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	1,433	0	0	0	0	0
Indexing factor for 2024 (6)			1.047	1.042	1.000	1.000	1.047	1.045
			Fed (1)(2)	NL	PE (4)	NS (3)	NB	ON

TaxTips.ca - 2024 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	$15,780	$18,491	$21,885	$12,580	$15,705	$17,373	$18,767
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	18,491	21,885	10,772	15,705	17,373	18,767
-reduced when spousal/dependant income exceeds			0	1,850	0	1,078	0	0	0
-eliminated when spousal/dependant income exceeds			9,134	20,341	21,885	11,850	15,705	17,373	18,767
			MB	SK	AB	BC	YT	NT	NU
Age amount (age 65+) (3)	30100	58080	3,728	5,633	6,099	5,641	8,790	8,498	11,980
-reduced when income exceeds			27,749	41,933	45,400	41,993	44,325	44,324	44,325
-eliminated when income exceeds			52,602	79,486	86,060	79,600	102,925	100,977	124,192
Senior supplementary amount (age 65+) SK only		58220	0	1,487	0	0	0	0	0
Disability amount	31600	58440	6,180	10,894	16,882	9,435	9,872	14,088	15,973
Disability amount supplement for taxpayers under 18	31600	58440	3,605	10,894	12,669	5,505	5,758	5,758	5,758
-reduced when total child care and attendant care expenses claimed exceed			2,112	3,191	3,455	3,196	3,373	3,373	3,373
-eliminated when above expenses exceed			5,717	14,085	16,124	8,701	9,131	9,131	9,131
			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	2,616	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	5,505	8,375	0	0
-reduced when relative's income exceeds			0	0	0	18,629	19,666	0	0
-eliminated when relative's income exceeds			0	0	0	24,134	28,041	0	0
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative	was 315	58400	3,605	10,894	12,669	0	0	5,758	5,758
-reduced when relative's income exceeds			12,312	18,606	20,142	0	0	19,666	19,666
-eliminated when relative's income exceeds			15,917	29,500	32,811	0	0	25,424	25,424
			MB	SK	AB	BC	YT	NT	NU
Infirm dependant amount (age 18+)	was 306	58200	3,605	10,894	12,669	0	0	5,759	5,759
-reduced when dependant income exceeds			5,115	7,730	8,369	0	0	8,170	8,170
-eliminated when dependant income exceeds			8,720	18,624	21,038	0	0	13,929	13,929
Child amount for dependent children under 19 (SK only)(each)		58210	0	7,015	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	1,685	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	2,610	2,828	2,616	2,759	2,759	2,759
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	2,610	2,828	2,616	2,759	2,759	2,759
Eligible adoption expenses - maximum per child (7)	31300	58330	10,000	0	18,975	19,066	19,066	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	1,433	0	0
Indexing factor for 2024 (6)			1.000	1.047	1.042	1.050	1.047	1.047	1.047
			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 for 2023 and 2024, and reduces the lowest tax rate to 9.65% from 9.8%.

(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, which is increased 5.2% for 2024, 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, but for 2024 and later years it is indexed using the Alberta indexation factor.

(8) The Manitoba 2023 Budget announced an increase in the Basic Personal Amount to $15,000 for 2023, with 2024 and future years to be increased for indexation.

Every taxpayer gets a tax credit for the basic personal amount, so any person can earn taxable income of $15,705 in 2024 without paying any federal tax, and can earn anywhere from $8,481 to $21,885, depending on the province or territory in which they live, without paying any provincial or territorial tax.

Revised: December 12, 2024