Federal Personal Tax Credits
| Tax credits |
2023 |
2024 |
| Basic personal amount (*This amount could vary depending on the employee's income. For more details, see the TD1 form.) |
$15,000.00 * |
$15,705.00 * |
| Spouse or common-law partner amount (*This amount could vary depending on income, please see the TD1 form.) |
$15,000.00 * |
$15,705.00 * |
| Caregiver amount for children under age 18 |
$2,499.00 |
$2,616.00 |
| Canada caregiver amount for dependant(s) age 18 or older |
$7,999.00 |
$8,375.00 |
| Age amount (65 or older) |
$8,396.00 |
$8,790.00 |
| Disability amount |
$9,428.00 |
$9,872.00 |
| Canada caregiver amount for eligible dependant or spouse or common-law partner |
Fill out the TD1-WS |
Fill out the TD1-WS |
Pension income amount
(Enter the lesser amount between the estimated retirement amount or $2,000.00)
| $2,000.00 |
$2,000.00 |
Alberta Personal Tax Credits
| Tax credits |
2023 |
2024 |
| Basic personal amount |
$21,003.00 |
$21,885.00 |
| Spouse or common-law partner amount |
$21,003.00 |
$21,885.00 |
| Amount for impaired dependant aged 18 or older |
$12,158.00 |
$12,669.00 |
| Age amount (65 or older) |
$5,853.00 |
$6,099.00 |
| Disability amount |
$16,201.00 |
$16,882.00 |
| Caregiver amount |
$12,158.00 |
$12,669.00 |
Maximum pension income amount
(Enter the lesser amount between the estimated retirement amount or $1,617.00) |
$1,617.00 |
$1,685.00 |
British Columbia Personal Tax Credits
| Tax credits |
2023 |
2024 |
| Basic personal amount |
$11,981.00 |
$12,580.00 |
| Spouse or common-law partner amount |
$10,259.00 |
$10,772.00 |
| Age amount (65 or older) |
$5,373.00 |
$5,641.00 |
| Disability amount |
$8,986.00 |
$9,435.00 |
| Caregiver amount |
Fill out the TD1BC-WS |
Fill out the TD1BC-WS |
Pension income amount
(Enter the lesser amount between the estimated retirement amount or $1,000.00) |
$1,000.00 |
$1,000.00 |
Prince Edward Island Personal Tax Credits
| Tax credits |
2023 |
2024 |
| Basic personal amount |
$12,000.00 |
$13,500.00 |
| Spouse or common-law partner amount |
$9,555.00 |
$11,466.00 |
| Amount for impaired dependant aged 18 or older |
$2,446.00 |
$2,446.00 |
| Age amount (65 or older) |
$3,764.00 |
$5,595.00 |
| Disability amount |
$6,890.00 |
$6,890.00 |
| Caregiver amount |
$2,446.00 |
$2,446.00 |
Pension income amount
(Enter the lesser amount between the estimated retirement amount or $1,000.00) |
$1,000.00 |
$1,000.00 |
Manitoba Personal Tax Credits
| Tax credits |
2023 |
2024 |
| Basic personal amount |
$10,855.00 |
$15,780.00 |
| Spouse or common-law partner amount |
$9,134.00 |
$9,134.00 |
| Amount for impaired dependant aged 18 or older |
$3,605.00 |
$3,605.00 |
| Age amount (65 or older) |
$3,728.00 |
$3,728.00 |
| Disability amount |
$6,180.00 |
$6,180.00 |
| Caregiver amount |
$3,605.00 |
$3,605.00 |
Pension income amount
(Enter the lesser amount between the estimated retirement amount or $1,000.00) |
$1,000.00 |
$1,000.00 |
New Brunswick Personal Tax Credits
| Tax credits |
2023 |
2024 |
| Basic personal amount |
$12,458.00 |
$13,044.00 |
| Spouse or common-law partner amount |
$9,764.00 |
$10,223.00 |
| Amount for impaired dependant aged 18 or older |
$5,431.00 |
$5,686.00 |
| Age amount (65 or older) |
$5,615.00 |
$5,878.00 |
| Disability amount |
$9,309.00 |
$9,747.00 |
| Caregiver amount |
$5,430.00 |
$5,686.00 |
Pension income amount
(Enter the lesser amount between the estimated retirement amount or $1,000.00) |
$1,000.00 |
$1,000.00 |
Nova Scotia Personal Tax Credits
| Tax credits |
2023 |
2024 |
| Basic personal amount (*This amount could vary depending on the employee's income. For more details, see Form TD1NS.) |
$11,481.00 * |
$11,481.00 * |
| Spouse or common-law partner amount |
$8,481.00 |
$8,481.00 |
| Spouse or common-law partner supplement |
$3,000.00 |
$3,000.00 |
| Amount for impaired dependant aged 18 or older |
$2,798.00 |
$2,798.00 |
| Age amount (65 or older) |
$4,141.00 |
$4,141.00 |
| Age amount supplement |
$1,465.00 |
$1,465.00 |
| Disability amount |
$7,341.00 |
$7,341.00 |
| Caregiver amount |
$4,898.00 |
$4,898.00 |
Pension income amount
(Enter the lesser amount between the estimated retirement amount or $1,173.00) |
$1,173.00 |
$1,173.00 |
Nunavut Personal Tax Credits
| Tax credits |
2023 |
2024 |
| Basic personal amount |
$17,925.00 |
$18,767.00 |
| Spouse or common-law partner amount |
$17,925.00 |
$18,767.00 |
| Amount for impaired dependant aged 18 or older |
$5,500.00 |
$5,759.00 |
| Age amount (65 or older) |
$11,442.00 |
$11,980.00 |
| Disability amount |
$15,256.00 |
$15,973.00 |
| Caregiver amount |
$5,500.00 |
$5,758.00 |
Pension income amount
(Enter the lesser amount between the estimated retirement amount or $2,000.00) |
$2,000.00 |
$2,000.00 |
Ontario Personal Tax Credits
| Tax credits |
2023 |
2024 |
| Basic personal amount |
$11,865.00 |
$12,399.00 |
| Spouse or common-law partner amount |
$10,075.00 |
$10,528.00 |
| Age amount (65 or older) |
$5,793.00 |
$6,054.00 |
| Disability amount |
$9,586.00 |
$10,017.00 |
| Caregiver amount |
Fill out the TD1ON-WS |
Fill out the TD1ON-WS |
Maximum pension income amount
(Enter the lesser amount between the estimated retirement amount or $1,641.00) |
$1,641.00 |
$1,714.00 |
Quebec Personal Tax Credits
| Tax credits |
2023 |
2024 |
| Basic amount |
$17,183.00 |
$18,056.00 |
| Spouse or common-law partner amount |
$17,183.00 |
$18,056.00 |
| Amount for children over the age of 18 who are full-time students (max. 2 sessions) |
$4,810.00 |
$5,416.00 |
| Amount for children under 18 enrolled in post-secondary studies (max. 2 sessions) |
$3,301.00 |
$3,717.00 |
| Amount for a severe and prolonged impairment in mental or physical functions |
$3,815.00 |
$4,009.00 |
| Amount with respect to age (65 years and more) |
$3,614.00 |
$3,798.00 |
| Amount for a person living alone |
$1,969.00 |
$2,069.00 |
| Additionnel amount for a person living alone (single-parent family) |
$2,431.00 |
$2,554.00 |
| Maximum amount for retirement income |
$3,211.00 |
$3,374.00 |
Saskatchewan Tax Credits
| Tax credits |
2023 |
2024 |
| Basic personal amount |
$17,661.00 |
$18,491.00 |
| Spouse or common-law partner amount |
$17,661.00 |
$18,491.00 |
| Amount for impaired dependant aged 18 or older |
$10,405.00 |
$10,894.00 |
| Age amount (65 or older) |
$5,380.00 |
$5,633.00 |
| Senior supplementary amount |
$1,421.00 |
$1,487.00 |
| Amount for dependant children |
$6,700.00 |
$7,015.00 |
| Disability amount |
$10,405.00 |
$10,894.00 |
| Caregiver amount |
$10,405.00 |
$10,894.00 |
Pension income amount
(Enter the lesser amount between the estimated retirement amount or $1,000.00) |
$1,000.00 |
$1,000.00 |
Newfoundland and Labrador Personal Tax Credits
| Tax credits |
2023 |
2024 |
| Basic personal amount |
$10,382.00 |
$10,818.00 |
| Spouse or common-law partner amount |
$8,483.00 |
$8,840.00 |
| Amount for impaired dependant aged 18 or older |
$3,297.00 |
$3,435.00 |
| Age amount (65 or older) |
$6,627.00 |
$6,905.00 |
| Disability amount |
$7,005.00 |
$7,299.00 |
| Caregiver amount |
$3,297.00 |
$3,435.00 |
Pension income amount
(Enter the lesser amount between the estimated retirement amount or $1,000.00) |
$1,000.00 |
$1,000.00 |
Norhtwest Territories Personal Tax Credits
| Tax credits |
2023 |
2024 |
| Basic personal amount |
$16,593.00 |
$17,373.00 |
| Spouse or common-law partner amount |
$16,593.00 |
$17,373.00 |
| Amount for impaired dependant aged 18 or older |
$5,499.00 |
$5,758.00 |
| Age amount (65 or older) |
$8,116.00 |
$8,498.00 |
| Disability amount |
$13,456.00 |
$14,088.00 |
| Caregiver amount |
$5,500.00 |
$5,759.00 |
Pension income amount
(Enter the lesser amount between the estimated retirement amount or $1,000.00) |
$1,000.00 |
$1,000.00 |
Yukon Personal Tax Credits
| Tax credits |
2023 |
2024 |
| Basic personal amount (*This amount could vary depending on the employee's income. For more details, see the TD1YT form.) |
$15,000.00 * |
$15,705.00 * |
| Spouse or common-law partner amount (*This amount could vary depending on income, please see the TD1YT form.) |
$15,000.00 * |
$15,705.00 * |
| Spouse or common-law partner amount (with disability) (*This amount could vary depending on income, please see the TD1YT form.) |
$15,000.00 * |
$15,705.00 * |
| Age amount (65 or older) |
$8,396.00 |
$8,790.00 |
| Family caregiver amount for infirm children under age 18 |
$2,499.00 |
$2,616.00 |
| Disability amount |
$9,428.00 |
$9,872.00 |
| Caregiver amount for the eligible dependant or spouse or common-law partner (18 or older with disability) |
Fill out the TD1YT-WS |
Fill out the TD1YT-WS |
| Caregiver amount for dependant age 18 or older (other than the spouse or common-law partner) |
$7,999.00 |
$8,375.00 |
Pension income amount
(Enter the lesser amount between the estimated retirement amount or $2,000.00) |
$2,000.00 |
$2,000.00 |
