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Non-refundable Tax Credits

Selected 2017 Non-Refundable Personal Tax Credits

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%

BC
5.06%

AB
10%

SK
11%

MB
10.8%

ON
5.05%

NB
9.68%

NS
8.79%

PE
9.8%

NL
8.7%

YT
6.40%

NT
5.9% 

NU
4% 

Basic personal amount $11,635 $10,208 $18,690 $16,065 $9,271 $10,171 $9.895 $8,481 $8,160 $8,978 $11,635 $14,278 $13,128
Spousal dependent 11,635 8,740 18,690 16,065 9,134 8,636 8,402 8,841 6,931 7,336 11,635 14,278 13,128
-reduced when spousal income exceeds 0​ 874 0 1,607 0 864 841 848 693 734 0 0 0
-eliminated when spousal/dependant income exceeds 11,635 9,614 18,690 17,672 9,134 9,500 9,243 9,239 7,624 8,070 11,635 14,278 13,128
Age amount (65+ years of age)  7,225 4,578 5,208 4,894 3,728 4,966 4,831 4.141 3,764 5,731 7,225 6,984 9,846
-reduced when income exceeds 36,430 34,075 38,772 36,430 27,749 36,969 35,968 36,430 28,019 31,405 36,430 36,430 36,430
-eliminated when income exceeds 84,597 64,595 73,492 69,057 52,602 70,076 68,175 58,435 53,112 69,612 84,597 82,990 102,070
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 1,439 1,000 1,000 1,406 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 2,268 2,123 2,415 2,268 1,728 2,302 2,239 1,637 1,678 1,955 2,268 2,268 2,268
Canada employment amount 1,177 0 0 0 0 0 0 0 0 0 1,177 0 0

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.