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2024 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 net yet all been confirmed to Canada Revenue Agency information.

See below for other provinces/territories.

TaxTips.ca - 2024 Non-Refundable Personal Tax Credits - Tax Amounts
Tax Credit Type	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)	$2,356	$941	$1,303	$745	$1,226	$626
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)(3)(4)	2,356	769	1,106	745	961	532
-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)	1,319	601	540	364	553	306
-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	0	0	0	0	0	0
Disability amount	1,481	635	665	645	916	506
Disability amount supplement for taxpayers under 18	864	299	388	303	534	295
-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	392	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	1,256	0	0	0	0	295
-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	0	299	236	431	534	0
-reduced when relative's income exceeds	0	16,789	11,953	13,677	19,417	0
-eliminated when relative's income exceeds	0	20,225	14,399	18,575	25,103	0
	Fed	NL	PE	NS	NB	ON
Infirm dependant amount (age 18+)	0	299	236	246	534	0
-reduced when dependant income exceeds	0	7,383	4,966	5,683	8,067	0
-eliminated when dependant income exceeds	0	10,819	7,412	8,481	13,753	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	116	105	0	0
Pension income amount - lesser of eligible pension income or	300	87	97	103	94	87
	Fed	NL	PE	NS	NB	ON
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or	2,759	2,356	1,678	1,637	2,724	2,806
Maximum medical expenses for other eligible dependants (each) (5)	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	2,759	2,356	1,678	1,637	2,724	2,806
Eligible adoption expenses - maximum per child	2,860	1,270	0	0	0	764
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	215	0	0	0	0	0
	Fed (1)(2)	NL	PE(4)	NS (3)	NB	ON

TaxTips.ca - 2024 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)	$1,704	$1,942	$2,189	$637	$1,005	$1,025	$751
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)(3)(4)	986	1,942	2,189	545	1,005	1,025	751
-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)	403	591	610	285	563	501	479
-reduced when income exceeds	27,749	41,933	45,399	41,993	44,325	44,324	44,324
-eliminated when income exceeds	52,602	79,486	86,052	79,600	102,925	100,977	124,191
Senior supplementary amount (age 65+) SK only	0	156	0	0	0	0	0
Disability amount	667	1,144	1,688	477	632	831	639
Disability amount supplement for taxpayers under 18	389	1,144	1,267	279	369	340	230
-reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed	2,112	3,191	3,454	3,196	3,373	3,373	3,373
-eliminated when above expenses exceed	5,717	14,085	16,123	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	0	0	0	0	167	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	279	536	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	389	1,144	1,267	0	0	340	230
-reduced when relative's income exceeds	12,312	18,605	20,142	0	0	19,666	19,666
-eliminated when relative's income exceeds	15,917	29,499	32,811	0	0	25,424	25,424
	MB	SK	AB	BC	YT	NT	NU
Infirm dependant amount (age 18+)	389	1,144	1,267	0	0	340	230
-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)	0	737	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	169	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	2,611	2,828	2,616	2,759	2,759	2,759
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	2,611	2,828	2,616	2,759	2,759	2,759
Eligible adoption expenses - maximum per child (7)	1,080	0	1,898	965	1,220	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	92	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 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, 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.

Go directly to 2024 tax credits - base amounts.

Revised: September 20, 2024