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Print this pageForward this document  Tax credits (2024)

Quick Reference Chart: 2024* 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     4.70% 4.20% n/a n/a 4.70% 4.50% 5.20% 1 4.70% 4.20% 2 5.00% 4.70% 4.70% 4.70%   5.08%
Basic Amount 30000 58040 15,705 10,818 13,500 8,481 13,044 12,399 15,780 18,491 21,885 12,580 15,705 17,373 18,767 350 18,056.00
Age Amount 30100 58080 8,790 6,905 5,595 4,141 5,878 6,054 3,728 5,633 6,099 5,641 8,790 8,498 11,980 361 3,798.00
Spouse or Common-Law Partner Amount 30300 58120 15,705 8,840 11,466 11,481 10,223 10,528 9,134 18,491 21,885 10,772 15,705 17,373 18,767    
Canada caregiver amount (Schedule 5 line 51090) 2,616                   2,616        
Eligible Dependant Amount 30400 58160 15,705 8,840 11,466 11,481 10,223 10,528 9,134 18,491 21,885 10,772 15,705 17,373 18,767    
Canada caregiver amount (Schedule 5 line 51090) 2,616                   2,616        
Canada caregiver amount for spouse or common-law
partner, or eligible dependant age 18 or older		 30425 58170 8,375                   8,375        
British Columbia caregiver amount (BC)   58175                   5,505          
Canada caregiver amount for other infirm dependants age 18 or older 30450 58180 8,375                   8,375        
Ontario caregiver amount (ON)   58185           5,844                  
Canada caregiver amount for infirm children under 18 years of age 30500 58189 2,616                   2,616        
Amount for infirm dependants age 18 or older   58200   3,435 2,446 2,798 5,686   3,605 10,894 12,669     5,759 5,759    
Amount for dependent children under 18 years of age (SK)   58210               7,015              
Senior Supplementary Amount (SK)   58220               1,487              
Amount for Young Children   58230     100
per month		 100
per month		                 1,200    
CPP or QPP contributions (through employment) 22215   650.00                         248 650.00
30800 58240 3,217.50 3,217.50 3,217.50 3,217.50 3,217.50 3,217.50 3,217.50 3,217.50 3,217.50 3,217.50 3,217.50 3,217.50 3,217.50 n/a 3,510.00
CPP or QPP contributions (on self-employment earnings) 22200   4,517.50                         248 4,810.00
31000 58280 3,217.50 3,217.50 3,217.50 3,217.50 3,217.50 3,217.50 3,217.50 3,217.50 3,217.50 3,217.50 3,217.50 3,217.50 3,217.50 n/a 3,510.00
EI Premiums (through employment) 31200 58300 1,049.12 1,049.12 1,049.12 1,049.12 1,049.12 1,049.12 1,049.12 1,049.12 1,049.12 1,049.12 1,049.12 1,049.12 1,049.12 n/a 834.24
EI Premiums (on self-employment earnings) 31217 58305 1,049.12 1,049.12 1,049.12 1,049.12 1,049.12 1,049.12 1,049.12 1,049.12 1,049.12 1,049.12 1,049.12 1,049.12 1,049.12 n/a 834.24
Provincial Parental Insurance (PPIP) Plan Premiums Paid (through employment) 31205 / 31210   464.36                         97 464.36
Self-Employed PPIP 22300   360.96                         248 360.96
31215   464.36                            
Volunteer firefighters' amount 31220 58315

62290 (NU)		 3,000 3,000 1,000
Refund.		 500
Refund.		 3,000   3,000 3,000   3,000     703 390 5,254
Search and rescue volunteers' amount 31240 58316 3,000 3,000     3,000   3,000 3,000   3,000       390 5,254
Canada Employment Amount
QC: deduction for workers		 31260 58310 1,433                   1,433     201 1,380
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 n/a
Home accessibility expenses 31285 60360 (NB) /
63105 (ON) /
58340 (SK) /
60480 (BC)		 20,000       10,000
Refund.
(1,000)		 0
Refund.
()		   n/a   10,000
Refund.
(1,000)		          
Adoption Expenses 31300 58330 19,066 14,599       15,127 10,000   18,975 19,066 19,066     462 20,000
Refund.
(10,000)
Pension Income Amount 31400 58360 2,000 1,000 1,000 1,173 1,000 1,714 1,000 1,000 1,685 1,000 2,000 1,000 2,000 361 3,374
Caregiver Amount   58400   3,435 2,446 4,898 5,686   3,605 10,894 12,669     5,758 5,758 462 Refund.
(2,906)
Disability Amount (Self / Transferable) 31600 / 31800 58440 / 58480 9,872 7,299 6,890 7,341 9,747 10,017 6,180 10,894 16,882 9,435 9,872 14,088 15,973 376 4,009
Disability supplement for taxpayers under 18 (Self / Transferable) 31600 / 31800 58440 / 58480 5,758 3,435 4,019 3,449 5,686 5,843 3,605 10,894 12,669 5,505 5,758 5,758 5,759    
Teacher School Supply (PE)   58500     500                        
Medical Expenses Threshold 33099 58689 2,759 2,356 1,678 1,637 2,724 2,806 1,728 2,610 2,828 2,615 2,759 2,759 2,759    
Medical Expenses for Other Dependants 33199 58729           15,127           5,000      
Donations and gifts rate for first $200 34900 58969 15.0% 8.70% 9.65% 8.79% 9.40% 5.05% 10.80% 10.50% 10.00% 5.06% 6.40% 5.90% 4.00% 395 19.00%
Donations and gifts rate for amounts over $200 29.0% 3 21.80% 16.65% 21.00% 17.95% 11.16% 17.40% 14.50% 21.00% 16.8% 4 12.80% 14.05% 11.50% 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 2,069
Additional amount for a person living alone (single-parent family)                           2,554
Amount for a child under 18 enrolled in post-secondary studies                           367 7,434
Amount transferred by a child 18 or over enrolled in post-secondary studies                           13,280
Amount for other dependants 18 or over                           5,416
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% 2.519% 2.18% 1.96% 0.67% 6.00% 2.61% 415 3.42%
Eligible Dividend Tax Credit Rates
Grossed-up at 138% 		40425 61520 15.0198% 6.30% 10.50% 8.85% 14.00% 10.00% 8.00% 11.00% 8.12% 12.00% 12.02% 11.50% 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 16, 2024


December 16, 2024