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Print this pageForward this document  Tax credits (2023)

Quick Reference Chart: 2023* 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     6.30% 5.90% n/a n/a 6.30% 6.50% 7.00% 1 6.30% n/a 2 6.00% 6.30% 6.30% 6.30%   6.44%
Basic Amount 30000 58040 15,000 10,382 12,750 11,481 12,458 11,865 15,000 17,661 21,003 11,981 15,000 16,593 17,925 350 17,183.00
Age Amount 30100 58080 8,396 6,627 4,679 5,606 5,615 5,793 3,728 5,380 5,853 5,373 8,396 8,116 11,442 361 3,614.00
Spouse or Common-Law Partner Amount 30300 58120 15,000 8,483 10,829 11,481 9,764 10,075 9,134 17,661 21,003 10,259 15,000 16,593 17,925    
Canada caregiver amount (Schedule 5 line 51090) 2,499                   2,499        
Eligible Dependant Amount 30400 58160 15,000 8,483 10,829 11,481 9,764 10,075 9,134 17,661 21,003 10,259 15,000 16,593 17,925    
Canada caregiver amount (Schedule 5 line 51090) 2,499                   2,499        
Canada caregiver amount for spouse or common-law
partner, or eligible dependant age 18 or older		 30425 58170 7,999                   7,999        
British Columbia caregiver amount (BC)   58175                   5,243          
Canada caregiver amount for other infirm dependants age 18 or older 30450 58180 7,999                   7,999        
Ontario caregiver amount (ON)   58185           5,593                  
Canada caregiver amount for infirm children under 18 years of age 30500 58189 2,499                   2,499        
Amount for infirm dependants age 18 or older   58200   3,297 2,446 2,798 5,431   3,605 10,405 12,158     5,499 5,499    
Amount for dependent children under 18 years of age (SK)   58210               6,700              
Senior Supplementary Amount (SK)   58220               1,421              
Amount for Young Children   58230     100
per month		 100
per month		                 1,200    
CPP or QPP contributions (through employment) 22215   631.00                         248 631.00
30800 58240 3,123.45 3,123.45 3,123.45 3,123.45 3,123.45 3,123.45 3,123.45 3,123.45 3,123.45 3,123.45 3,123.45 3,123.45 3,123.45 n/a 3,407.40
CPP or QPP contributions (on self-employment earnings) 22200   4,385.45                         248 4,669.40
31000 58280 3,123.45 3,123.45 3,123.45 3,123.45 3,123.45 3,123.45 3,123.45 3,123.45 3,123.45 3,123.45 3,123.45 3,123.45 3,123.45 n/a 3,407.40
EI Premiums (through employment) 31200 58300 1,002.45 1,002.45 1,002.45 1,002.45 1,002.45 1,002.45 1,002.45 1,002.45 1,002.45 1,002.45 1,002.45 1,002.45 1,002.45 n/a 781.05
EI Premiums (on self-employment earnings) 31217 58305 1,002.45 1,002.45 1,002.45 1,002.45 1,002.45 1,002.45 1,002.45 1,002.45 1,002.45 1,002.45 1,002.45 1,002.45 1,002.45 n/a 781.05
Provincial Parental Insurance (PPIP) Plan Premiums Paid (through employment) 31205 / 31210   449.54                         97 449.54
Self-Employed PPIP 22300   349.44                         248 349.44
31215   449.54                            
Volunteer firefighters' amount 31220 58315

62290 (NU)		 3,000 3,000 1,000
Refund.		 500
Refund.		     3,000 3,000   3,000     671 390 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 1,368                   1,368     201 1,315
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           396 750
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 18,210 14,011       14,476 10,000   18,210 18,210 18,210     462 20,000
Refund.
(10,000)
Pension Income Amount 31400 58360 2,000 1,000 1,000 1,173 1,000 1,641 1,000 1,000 1,617 1,000 2,000 1,000 2,000 361 3,211
Caregiver Amount   58400   3,297 2,446 4,898 5,430   3,605 10,405 12,158     5,500 5,500 462 Refund.
(2,766)
Disability Amount (Self / Transferable) 31600 / 31800 58440 / 58480 9,428 7,005 6,890 7,341 9,309 9,586 6,180 10,405 16,201 8,986 9,428 13,456 15,256 376 3,815
Disability supplement for taxpayers under 18 (Self / Transferable) 31600 / 31800 58440 / 58480 5,500 3,297 4,019 3,449 5,431 5,591 3,605 10,405 12,158 5,242 5,500 5,500 5,499    
Teacher School Supply (PE)   58500     500                        
Medical Expenses Threshold 33099 58689 2,635 2,261 1,678 1,637 2,602 2,685 1,728 2,493 2,714 2,491 2,635 2,635 2,635    
Medical Expenses for Other Dependants 33199 58729           14,476           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% 60% 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 1,969
Additional amount for a person living alone (single-parent family)                           2,431
Amount for a child under 18 enrolled in post-secondary studies                           367 7,074
Amount transferred by a child 18 or over enrolled in post-secondary studies                           12,638
Amount for other dependants 18 or over                           5,154
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% 2.938% 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 June 15, 2023


June 15, 2023