Home -> Personal Tax -> Non-refundable Personal Tax Credits -> 2025 Tax Credits

2025 Non-Refundable Personal Tax Credits

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 most federal and provincial/territorial tax credit amounts have been confirmed to Canada Revenue Agency information.

See below for other provinces/territories. All notes are below the table for other provinces/territories.

TaxTips.ca - 2025 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	$16,129	$11,067	$14,250	$8,744	$13,396	$12,747
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	16,129	9,043	12,103	8,744	10,499	10,823
-reduced when spousal/dependant income exceeds			0	905	1,210	874	1,051	1,082
-eliminated when spousal/dependant income exceeds			16,129	9,948	13,313	9,618	11,550	11,905
			Fed	NL	PE	NS	NB	ON
Age amount (age 65+) (3)	30100	58080	9,028	7,064	6,510	4,269	6,037	6,223
-reduced when income exceeds			45,522	38,712	36,600	30,828	44,945	46,330
-eliminated when income exceeds			105,709	85,805	80,000	59,288	85,192	87,817
Senior supplementary amount (age 65+) SK only		58220	0	0	0	0	0	0
Disability amount	31600	58440	10,138	7,467	6,890	7,341	10,010	10,298
Disability amount supplement for taxpayers under 18	31600	58440	5,914	3,514	4,019	3,449	5,840	6,007
-reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed			3,464	2,987	2,354	2,346	3,420	3,518
-eliminated when above expenses exceed			9,378	6,501	6,373	5,795	9,260	9,525
			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	2,687	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	8,601	0	0	0	0	6,008
-reduced when relative's income exceeds			20,197	0	0	0	0	20,554
-eliminated when relative's income exceeds			28,798	0	0	0	0	26,562
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative	was 315	58400	0	3,514	2,446	4,898	5,839	0
-reduced when relative's income exceeds			0	17,175	11,953	13,677	19,942	0
-eliminated when relative's income exceeds			0	20,689	14,399	18,575	25,781	0
			Fed	NL	PE	NS	NB	ON
Infirm dependant amount (age 18+)	was 306	58200	0	3,515	2,446	2,885	5,839	0
-reduced when dependant income exceeds			0	7,552	4,966	5,859	8,285	0
-eliminated when dependant income exceeds			0	11,067	7,412	8,744	14,124	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	1,762
			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	2,833	2,410	1,678	1,637	2,798	2,885
Maximum medical expenses for other eligible dependants (each) (5)	33199	58729	n/a	n/a	n/a	n/a	n/a	15,551
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant net income or	33199	58729	2,833	2,410	1,678	1,637	2,798	2,885
Eligible adoption expenses - maximum per child	31300	58330	19,580	14,935	0	0	0	15,551
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	1,471	0	0	0	0	0
Indexing factor for 2025 (6)			1.027	1.023	1.000	1.000	1.027	1.028
			Fed (1)(2)	NL	PE (4)	NS (3)	NB	ON

TaxTips.ca - 2025 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	$15,969	$18,991	$22,323	$12,932	$16,129	$17,842	$19,274
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	18,991	22,323	11,073	16,129	17,842	19,274
-reduced when spousal/dependant income exceeds			0	1,900	0	1,108	0	0	0
-eliminated when spousal/dependant income exceeds			9,134	20,891	22,323	12,181	16,129	17,842	19,274
			MB	SK	AB	BC	YT	NT	NU
Age amount (age 65+) (3)	30100	58080	3,728	5,785	6,221	5,799	9,028	8,727	12,303
-reduced when income exceeds			27,749	43,065	46,308	43,169	45,522	45,522	45,522
-eliminated when income exceeds			52,602	81,632	87,781	81,829	105,709	103,702	127,542
Senior supplementary amount (age 65+) SK only		58220	0	1,528	0	0	0	0	0
Disability amount	31600	58440	6,180	11,188	17,219	9,699	10,138	14,469	16,405
Disability amount supplement for taxpayers under 18	31600	58440	3,605	11,188	12,922	5,659	5,914	5,914	5,914
-reduced when total child care and attendant care expenses claimed exceed			2,112	3,277	3,524	3,285	3,464	3,464	3,464
-eliminated when above expenses exceed			5,717	14,465	16,446	8,944	9,378	9,378	9,378
			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	2,687	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	5,659	8,601	0	0
-reduced when relative's income exceeds			0	0	0	19,151	20,197	0	0
-eliminated when relative's income exceeds			0	0	0	24,810	28,798	0	0
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative	was 315	58400	3,605	11,188	12,922	0	0	5,914	5,914
-reduced when relative's income exceeds			12,312	19,108	20,545	0	0	20,197	20,197
-eliminated when relative's income exceeds			15,917	30,296	33,467	0	0	26,111	26,111
			MB	SK	AB	BC	YT	NT	NU
Infirm dependant amount (age 18+)	was 306	58200	3,605	11,188	12,923	0	0	5,914	5,914
-reduced when dependant income exceeds			5,115	7,938	8,536	0	0	8,391	8,391
-eliminated when dependant income exceeds			8,720	19,126	21,459	0	0	14,305	14,305
Child amount for dependent children under 19 (SK only)(each)		58210	0	7,204	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	1,719	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	2,680	2,884	2,689	2,833	2,833	2,833
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	2,680	2,884	2,689	2,833	2,833	2,833
Eligible adoption expenses - maximum per child (7)	31300	58330	10,000	0	19,354	19,580	19,580	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	1,471	0	0
Indexing factor for 2025 (6)			1.000	1.027	1.020	1.028	1.027	1.027	1.027
			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. The Nova Scotia 2024 Budget introduced indexing for 2025 for several select personal tax credits. The 2025 indexation rate is 1.031. Most personal tax credits are not indexed.

(4) The PEI 2024 budget increases several select 2025 personal tax credit amounts and thresholds.

(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. PEI do not use indexing for their personal income tax system. Manitoba only indexes the basic personal amount, which is increased 1.2% for 2025, and their other tax credits are not indexed. See Nova Scotia above re their 2025 indexation.

(7) Alberta's Bill 32 capped indexation increases at 2% for 2025 and later years. Without Bill 32, the indexation rate would have been an increase of 2.9% for 2025.

(8) The Manitoba 2024 Budget announced that the Basic Personal Amount would be phased out over a net income range of $200,000 to $400,000.

Every taxpayer gets a tax credit for the basic personal amount (BPA), so any person can earn taxable income of $16,129 in 2024 without paying any federal tax (federal BPA is reduced over certain thresholds), and can earn anywhere from $8,744 to $22,323, depending on the province or territory in which they live, without paying any provincial or territorial tax.

Revised: December 13, 2024