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Print this pageForward this document  Tax credits (2019)

Quick Reference Chart: 2019* Non-Refundable Tax Credits (Except Quebec)

Quebec Credits
Credit Description Fed. Line No.: Prov. Line No.: FED NL PE NS NB ON MB SK AB BC YT NT NU QC
Line
No.:		 QC
Indexation factor     2.20% 1.80% n/a n/a 2.20% 2.20% 2.60% 1 n/a 2 2.40% 2.60% 2.20% 2.20% 2.20%   1.71%
Basic Amount 30000 58040 12,069 9,414 9,160 11,481 10,264 10,582 9,626 16,065 19,369 10,682 12,069 14,811 16,000 350 15,269
Age Amount 30100 58080 7,494 6,009 3,764 5,606 5,012 5,166 3,728 4,894 5,397 4,791 7,494 7,245 10,214 361 3,212
Spouse or Common-Law Partner Amount 30300 58120 12,069 7,692 7,780 11,481 8,716 8,985 9,134 16,065 19,369 9,147 12,069 14,811 16,000    
Canada caregiver amount (Schedule 5 line 51090) 2,230                   2,230        
Eligible Dependant Amount 30400 58160 12,069 7,692 7,780 11,481 8,716 8,985 9,134 16,065 19,369 9,147 12,069 14,811 16,000    
Canada caregiver amount (Schedule 5 line 51090) 2,230                   2,230        
Canada caregiver amount for spouse or common-law
partner, or eligible dependant age 18 or older		 30425 58170 7,140                   7,140        
British Columbia caregiver amount (BC)   58175                   4,674          
Canada caregiver amount for other infirm dependants age 18 or older 30450 58180 7,140                   7,140        
Ontario caregiver amount (ON)   58185           4,987                  
Canada caregiver amount for infirm children under 18 years of age 30500 58189 2,230                   2,230        
Amount for infirm dependants age 18 or older   58200   2,990 2,446 2,798 4,847   3,605 9,464 11,212     4,909 4,909    
Amount for dependent children under 18 years of age (SK)   58210               6,094              
Senior Supplementary Amount (SK)   58220               1,292              
Amount for Young Children   58230     100
per month		 100
per month		                 1,200    
CPP or QPP contributions (through employment) 22215   80.85                         248 80.85
30800 58240 2,668.05 2,668.05 2,668.05 2,668.05 2,668.05 2,668.05 2,668.05 2,668.05 2,668.05 2,668.05 2,668.05 2,668.05 2,668.05 n/a 2,910.60
CPP or QPP contributions (on self-employment earnings) 22200   2,829.75                         248 3,072.30
31000 58280 2,668.05 2,668.05 2,668.05 2,668.05 2,668.05 2,668.05 2,668.05 2,668.05 2,668.05 2,668.05 2,668.05 2,668.05 2,668.05 n/a 2,910.60
EI Premiums (through employment) 31200 58300 860.22 860.22 860.22 860.22 860.22 860.22 860.22 860.22 860.22 860.22 860.22 860.22 860.22 n/a 663.75
EI Premiums (on self-employment earnings) 31217 58305 860.22 860.22 860.22 860.22 860.22 860.22 860.22 860.22 860.22 860.22 860.22 860.22 860.22 n/a 663.75
Provincial Parental Insurance (PPIP) Plan Premiums Paid (through employment) 31205 / 31210   402.39                         97 402.39
Self-Employed PPIP 22300   312.12                         248 312.12
31215   402.39                            
Volunteer firefighters' amount 31220 58315

62290 (NU)		 3,000 3,000 500
Refund.		 500
Refund.		     3,000     3,000     599 390 3,000
Search and rescue volunteers' amount 31240 58316 3,000 3,000         3,000     3,000       390 3,000
Canada Employment Amount
QC: deduction for workers		 31260 58310 1,222                   1,222     201 1,170
Child care amount (max) (NL)   58320   amount
of F21400		                          
Children's Fitness Amount   58325 (MB)

63800 (YT)		             500       1,000
Refund.
(64)		     462 500
Refund.
(100)
Additional amount for children with disabilities               500       500
Refund.
(32)		     500
Refund.
(100)
Children's arts amount   58326             500       500     462 500
Refund.
(100)
Additional amount for children with disabilities               500       500     500
Refund.
(100)
Home Buyers' Amount

Home buyers' tax credit (QC)		 31270 58357 5,000             10,000           396 750
Home accessibility expenses 31285 60360 (NB) /

60480 (BC)		 10,000       10,000
Refund.
(1,000)		         10,000
Refund.
(1,000)		          
Adoption Expenses 31300 58330 16,255 12,704       12,910 10,000   13,247 16,255 16,255     462 20,000
Refund.
(10,000)
Pension Income Amount 31400 58360 2,000 1,000 1,000 1,173 1,000 1,463 1,000 1,000 1,491 1,000 2,000 1,000 2,000 361 2,853
Caregiver Amount   58400   2,990 2,446 4,898 4,848   3,605 9,464 11,212     4,910 4,910 462 Refund.
(1,205)
Disability Amount (Self / Transferable) 31600 / 31800 58440 / 58480 8,416 6,352 6,890 7,341 8,310 8,549 6,180 9,464 14,940 8,012 8,416 12,011 13,618 376 3,391
Disability supplement for taxpayers under 18 (Self / Transferable) 31600 / 31800 58440 / 58480 4,909 2,989 4,019 3,449 4,848 4,987 3,605 9,464 11,212 4,674 4,909 4,909 4,909    
Teacher School Supply (PE)   58500     500                        
Medical Expenses Threshold 33099 58689 2,352 2,050 1,678 1,637 2,323 2,395 1,728 2,268 2,503 2,221 2,352 2,352 2,352    
Medical Expenses for Other Dependants 33199 58729           12,910           5,000      
Donations and gifts rate for first $200 34900 58969 15% 8.7% 9.8% 8.79% 9.68% 5.05% 10.8% 10.5% 10% 5.06% 6.4% 5.9% 4% 395 20%
Donations and gifts rate for amounts over $200 29% 3 18.3% 16.7% 21% 17.95% 11.16% 17.4% 14.5% 21% 16.8% 12.8% 14.05% 11.5% 24% 4
Education amount (part-time)   59160   60 120 60     120   226     120 120    
Textbook amount (part-time)                           20    
Education amount (full-time)   59180   200 400 200     400   753     400 400    
Textbook amount (full-time)                           65    
Quebec Specific Credits
Amount for a person living alone                           361 1,750
Additional amount for a person living alone (single-parent family)                           2,160
Amount for a child under 18 enrolled in post-secondary studies                           367 5,866
Amount transferred by a child 18 or over enrolled in post-secondary studies                           10,482
Amount for other dependants 18 or over                           4,274
Tax credit for career extension:                           391  
Amount for workers 65 or older                           11,000
Amount for workers between 60 and 64                           10,000
Dividend Tax Credits
Federal and Provincial Dividend Tax Credits Fed. Line No.: Prov. Line No.: FED NL PE NS NB ON MB SK AB BC YT NT NU QC
Line
No.:		 QC
Other than Eligible Dividend Tax Credit Rates
Grossed-up at 115% 		40425 61520 9.0301% 3.5% 2.74% 2.99% 2.75% 3.2863% 0.7835% 3.362% 2.18% 1.96% 2.3% 6% 2.61% 415 5.55%
Eligible Dividend Tax Credit Rates
Grossed-up at 138% 		40425 61520 15.0198% 5.4% 10.5% 8.85% 14% 10% 8% 11% 10% 12% 12.02% 11.5% 5.51% 415 11.78%

1 MB: Only personal income tax brackets and basic personal amount are indexed.

2 SK: Indexation of the Personal Income Tax system is suspended starting with the 2018 taxation year.

3 Fed: For charitable donations made after 2015, the tax credit rate is 33%, to the extent the taxpayer has income that is subject to the federal 33% personal income tax rate.

4 QC: For charitable donations made after 2016, the tax credit rate is 25.75%, to the extent the taxpayer has income that is subject to the Quebec 25.75% personal income tax rate.


* Based on information available as of December 17, 2019


December 17, 2019