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Non-refundable Tax Credits

Selected 2019 Non-Refundable Personal Tax Credits and Dividend Tax Credit

Quebec handles their non-refundable tax credits in a slightly different manner. For more information on their tax credits click here.

Tax Credit
Type

Federal
15.00%

BC
5.06%

AB
10.00%

SK
10.50%

MB
10.80%

ON
5.05%

NB
9.68%

NS
8.79%

PE
9.80%

NL
8.70%

YT
6.40%

NT
5.90% 

NU
4.00% 

Basic personal amount $12,069 $10,682 $19,369 $16,065 $9,626 $10,582 $10,264 $8,481 $9,160 $9,414 $12,069 $14,811 $13,618
Spousal dependent 12,069 9,147 19,369 16,065 9,134 8,985 8,716 8,841 7,780 7,692 12,069 14,811 13,618
-reduced when spousal income exceeds 0​ 915 0 1,607 0 898 872 848 778 770 0 0 0
-eliminated when spousal/dependant income exceeds 12,069 10,062 19,369 17,672 9,134 9,883 9,558 9,329 8,558

8,462

12,069 14,811 13,618
Age amount (65+ years of age)  7,494 4,791 5,397 4,894 3,728 5,166 5,012 4,141 3,764 6,009 7,494 7,245 10,214
-reduced when income exceeds 37,790 35,660 40,179 36,430 27,749 38,463 37,311 30,828 28,019 32,930 37,790 37,790 37,790
-eliminated when income exceeds 87,750 67,600 76,159 69,057 52,602 72,903 70,725 58,435 53,112 72,991

87,750

86,090 105,883
Senior supplementary amount (65+ years of age) 0 0 0 1,292 0 0 0 0 0 0 0 0 0
Pension income amount - lesser of eligible pension income  or 2,000 1,000 1,456 1,000 1,000 1,000 1,000 1,173 1,000 1,000 2,000 1,000 2,000
Medical expense for expenses in excess of the lesser of 3% of net income or 2,352 2,220 2,503 2,268 1,728 2,395 2,323 1,637 1,678 2,050 2,352 2,352 2,352
Canada employment amount 1,222 0 0 0 0 0 0 0 0 0 1,222 0 0

Dividend Tax Credit (gross up amount)

38%                        

Tax credit (as a percent of gross up amount)*

15.02% 12.0% 10.0% 11.0% 8.0% 10.0% 14.0% 8.85% 10.5% 5.4% 12.02% 11.5% 5.51%

For a complete list of refundable and non-refundable tax credits as well as other detailed Canadian income tax information go to www.taxtips.ca.

* Dividend tax credit rates apply to eligible Canadian Dividends