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Print this pageForward this document  Tax credits (2022)

Quick Reference Chart: 2022* 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     2.40% 2.80% n/a n/a 2.40% 2.40% 2.10% 1 2.40% n/a 2 2.10% 2.40% 2.40% 2.40%   2.64%
Basic Amount 30000 58040 14,398 9,803 11,250 11,481 11,720 11,141 10,145 16,615 19,369 11,302 14,398 15,609 16,862 350 16,143.00
Age Amount 30100 58080 7,898 6,258 3,764 5,606 5,282 5,440 3,728 5,061 5,397 5,069 7,898 7,635 10,764 361 3,395.00
Spouse or Common-Law Partner Amount 30300 58120 14,398 8,011 9,555 11,481 9,186 9,460 9,134 16,615 19,369 9,678 14,398 15,609 16,862    
Canada caregiver amount (Schedule 5 line 51090) 2,350                   2,350        
Eligible Dependant Amount 30400 58160 14,398 8,011 9,555 11,481 9,186 9,460 9,134 16,615 19,369 9,678 14,398 15,609 16,862    
Canada caregiver amount (Schedule 5 line 51090) 2,350                   2,350        
Canada caregiver amount for spouse or common-law
partner, or eligible dependant age 18 or older		 30425 58170 7,525                   7,525        
British Columbia caregiver amount (BC)   58175                   4,946          
Canada caregiver amount for other infirm dependants age 18 or older 30450 58180 7,525                   7,525        
Ontario caregiver amount (ON)   58185           5,252                  
Canada caregiver amount for infirm children under 18 years of age 30500 58189 2,350                   2,350        
Amount for infirm dependants age 18 or older   58200   3,113 2,446 2,798 5,109   3,605 9,789 11,212     5,174 5,174    
Amount for dependent children under 18 years of age (SK)   58210               6,303              
Senior Supplementary Amount (SK)   58220               1,336              
Amount for Young Children   58230     100
per month		 100
per month		                 1,200    
CPP or QPP contributions (through employment) 22215   460.50                         248 460.50
30800 58240 3,039.30 3,039.30 3,039.30 3,039.30 3,039.30 3,039.30 3,039.30 3,039.30 3,039.30 3,039.30 3,039.30 3,039.30 3,039.30 n/a 3,315.60
CPP or QPP contributions (on self-employment earnings) 22200   3,960.30                         248 4,236.60
31000 58280 3,039.30 3,039.30 3,039.30 3,039.30 3,039.30 3,039.30 3,039.30 3,039.30 3,039.30 3,039.30 3,039.30 3,039.30 3,039.30 n/a 3,315.60
EI Premiums (through employment) 31200 58300 952.74 952.74 952.74 952.74 952.74 952.74 952.74 952.74 952.74 952.74 952.74 952.74 952.74 n/a 723.60
EI Premiums (on self-employment earnings) 31217 58305 952.74 952.74 952.74 952.74 952.74 952.74 952.74 952.74 952.74 952.74 952.74 952.74 952.74 n/a 723.60
Provincial Parental Insurance (PPIP) Plan Premiums Paid (through employment) 31205 / 31210   434.72                         97 434.72
Self-Employed PPIP 22300   337.92                         248 337.92
31215   434.72                            
Volunteer firefighters' amount 31220 58315

62290 (NU)		 3,000 3,000 1,000
Refund.		 500
Refund.		     3,000 3,000   3,000     632 390 3,000
Search and rescue volunteers' amount 31240 58316 3,000 3,000         3,000 3,000   3,000       390 3,000
Canada Employment Amount
QC: deduction for workers		 31260 58310 1,287                   1,287     201 1,235
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 10,000             10,000           396 1,500
Home accessibility expenses 31285 60360 (NB) /
63105 (ON) /
58340 (SK) /
60480 (BC)		 20,000       10,000
Refund.
(1,000)		 10,000
Refund.
(2,500)		   10,000   10,000
Refund.
(1,000)		          
Adoption Expenses 31300 58330 17,131 13,230       13,593 10,000   13,247 17,131 17,131     462 20,000
Refund.
(10,000)
Pension Income Amount 31400 58360 2,000 1,000 1,000 1,173 1,000 1,541 1,000 1,000 1,491 1,000 2,000 1,000 2,000 361 3,017
Caregiver Amount   58400   3,113 2,446 4,898 5,108   3,605 9,789 11,212     5,174 5,174 462 Refund.
(2,598)
Disability Amount (Self / Transferable) 31600 / 31800 58440 / 58480 8,870 6,615 6,890 7,341 8,757 9,001 6,180 9,789 14,940 8,477 8,870 12,658 14,352 376 3,584
Disability supplement for taxpayers under 18 (Self / Transferable) 31600 / 31800 58440 / 58480 5,174 3,113 4,019 3,449 5,109 5,250 3,605 9,789 11,212 4,946 5,174 5,174 5,174    
Teacher School Supply (PE)   58500     500                        
Medical Expenses Threshold 33099 58689 2,479 2,135 1,678 1,637 2,448 2,522 1,728 2,345 2,503 2,350 2,479 2,479 2,479    
Medical Expenses for Other Dependants 33199 58729           13,593           5,000      
Donations and gifts rate for first $200 34900 58969 15% 8.7% 9.8% 8.79% 9.40% 5.05% 10.8% 10.50% 10% 5.06% 6.4% 5.9% 4% 395 20%
Donations and gifts rate for amounts over $200 29.0% 3 21.80% 16.7% 21% 17.95% 11.16% 17.40% 14.5% 21% 16.8% 4 12.8% 14.05% 11.5% 24.00% 5
Education amount (part-time)   59160   60 120 60     120   0     120 120    
Textbook amount (part-time)                           20    
Education amount (full-time)   59180   200 400 200     400   0     400 400    
Textbook amount (full-time)                           65    
Quebec Specific Credits
Amount for a person living alone                           361 1,850
Additional amount for a person living alone (single-parent family)                           2,284
Amount for a child under 18 enrolled in post-secondary studies                           367 6,202
Amount transferred by a child 18 or over enrolled in post-secondary studies                           11,081
Amount for other dependants 18 or over                           4,519
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% 3.20% 1.30% 2.99% 2.75% 2.9863% 0.7835% 1.695% 2.18% 1.96% 0.67% 6% 2.61% 415 3.42%
Eligible Dividend Tax Credit Rates
Grossed-up at 138% 		40425 61520 15.0198% 6.30% 10.5% 8.85% 14% 10% 8% 11% 8.12% 12% 12.02% 11.5% 5.51% 415 11.70%

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

2 AB: Indexation of the Personal Income Tax system is suspended starting with the 2020 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 BC: For charitable donations made after 2019, the tax credit rate is 20.5%, to the extent the taxpayer has income that is subject to the federal 20.5% personal income tax rate.

5 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 15, 2022


December 15, 2022