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Print this pageForward this document  Tax credits (2025)

Quick Reference Chart: 2025* 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     2.70% 2.30% n/a 3.10% 2.70% 2.80% 1.20% 1 2.70% 2.00% 2 2.80% 2.70% 2.70% 2.70%   2.85%
Basic Amount 30000 58040 16,129 11,067 14,650 11,744 13,396 12,747 15,780 19,491 22,323 12,932 16,129 17,842 19,274 350 18,571.00
Age Amount 30100 58080 9,028 7,064 6,510 7,199 6,037 6,223 3,728 5,785 6,221 5,799 9,028 8,727 12,303 361 3,906.00
Spouse or Common-Law Partner Amount 30300 58120 16,129 9,043 12,443 14,744 10,499 10,823 9,134 19,491 22,323 11,073 16,129 17,842 19,274    
Canada caregiver amount (Schedule 5 line 51090) 2,687                   2,687        
Eligible Dependant Amount 30400 58160 16,129 9,043 12,443 14,744 10,499 10,823 9,134 19,491 22,323 11,073 16,129 17,842 19,274    
Canada caregiver amount (Schedule 5 line 51090) 2,687                   2,687        
Canada caregiver amount for spouse or common-law
partner, or eligible dependant age 18 or older		 30425 58170 8,601                   8,601        
British Columbia caregiver amount (BC)   58175                   5,659          
Canada caregiver amount for other infirm dependants age 18 or older 30450 58180 8,601                   8,601        
Ontario caregiver amount (ON)   58185           6,008                  
Canada caregiver amount for infirm children under 18 years of age 30500 58189 2,687                   2,687        
Amount for infirm dependants age 18 or older   58200   3,515 2,446 2,885 5,839   3,605 13,986 12,922     5,914 5,914    
Amount for dependent children under 18 years of age (SK)   58210               7,704              
Senior Supplementary Amount (SK)   58220               2,028              
Amount for Young Children   58230     100
per month		 100
per month		                 1,200    
CPP or QPP contributions (through employment) 22215   678.00                         248 678.00
30800 58240 3,356.10 3,356.10 3,356.10 3,356.10 3,356.10 3,356.10 3,356.10 3,356.10 3,356.10 3,356.10 3,356.10 3,356.10 3,356.10 n/a 3,661.20
CPP or QPP contributions (on self-employment earnings) 22200   5,504.10                         248 5,809.20
31000 58280 3,356.10 3,356.10 3,356.10 3,356.10 3,356.10 3,356.10 3,356.10 3,356.10 3,356.10 3,356.10 3,356.10 3,356.10 3,356.10 n/a 3,661.20
EI Premiums (through employment) 31200 58300 1,077.48 1,077.48 1,077.48 1,077.48 1,077.48 1,077.48 1,077.48 1,077.48 1,077.48 1,077.48 1,077.48 1,077.48 1,077.48 n/a 860.67
EI Premiums (on self-employment earnings) 31217 58305 1,077.48 1,077.48 1,077.48 1,077.48 1,077.48 1,077.48 1,077.48 1,077.48 1,077.48 1,077.48 1,077.48 1,077.48 1,077.48 n/a 860.67
Provincial Parental Insurance (PPIP) Plan Premiums Paid (through employment) 31205 / 31210   484.12                         97 484.12
Self-Employed PPIP 22300   376.32                         248 376.32
31215   484.12                            
Volunteer firefighters' amount 31220 58315

62290 (NU)		 6,000 6,000 1,000
Refund.		 500
Refund.		 5,000   6,000 3,000   3,000     722 390 5,404
Search and rescue volunteers' amount 31240 58316 6,000 6,000     5,000   6,000 3,000   3,000       390 5,404
Canada Employment Amount
QC: deduction for workers		 31260 58310 1,471                   1,471     201 1,420
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             15,000           396 1,400
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 19,580 14,935       15,551 10,000   19,354 19,580 19,580     462 20,000
Refund.
(10,000)
Pension Income Amount 31400 58360 2,000 1,000 1,000 1,173 1,000 1,762 1,000 1,000 1,719 1,000 2,000 1,000 2,000 361 3,470
Caregiver Amount   58400   3,514 2,446 4,898 5,839   3,605 13,986 12,922     5,914 5,914 462 Refund.
(2,988)
Disability Amount (Self / Transferable) 31600 / 31800 58440 / 58480 10,138 7,467 6,890 7,341 10,010 10,298 6,180 13,986 17,219 9,699 10,138 14,469 16,405 376 4,123
Disability supplement for taxpayers under 18 (Self / Transferable) 31600 / 31800 58440 / 58480 5,914 3,514 4,019 3,449 5,840 6,007 3,605 13,986 12,922 5,659 5,914 5,914 5,914    
Teacher School Supply (PE)   58500     500                        
Medical Expenses Threshold 33099 58689 2,833 2,410 1,678 1,637 2,798 2,885 1,728 2,680 2,884 2,689 2,833 2,833 2,833    
Medical Expenses for Other Dependants 33199 58729           15,551           5,000      
Donations and gifts rate for first $200 34900 58969 15.0% 8.70% 9.50% 8.79% 9.40% 5.05% 10.80% 10.50% 60.00% 5.06% 6.40% 5.90% 4.00% 395 20.00%
Donations and gifts rate for amounts over $200 29.0% 3 21.80% 19.00% 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 2,128
Additional amount for a person living alone (single-parent family)                           2,627
Amount for a child under 18 enrolled in post-secondary studies                           367 7,646
Amount transferred by a child 18 or over enrolled in post-secondary studies                           13,658
Amount for other dependants 18 or over                           5,570
Tax credit for career extension:                           391  
Amount for workers 65 or older                           12,500
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% 1.50% 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 June 15, 2025


June 15, 2025