4. Personal Tax credits

Federal Personal Tax Credits

Tax credits 2021 2022
Basic personal amount (*This amount could vary depending on the employee's income. For more details, see the TD1 form.) $13,808.00 * $14,398.00 *
Spouse or common-law partner amount (*This amount could vary depending on income, please see the TD1 form.) $13,808.00 * $14,398.00 *
Caregiver amount for children under age 18 $2,295.00 $2,350.00
Canada caregiver amount for dependant(s) age 18 or older $7,348.00 $7,525.00
Age amount (65 or older) $7,713.00 $7,898.00
Disability amount $8,662.00 $8,870.00
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 2021 2022
Basic personal amount $19,369.00 $19,369.00
Spouse or common-law partner amount $19,369.00 $19,369.00
Amount for impaired dependant aged 18 or older $11,212.00 $11,212.00
Age amount (65 or older) $5,397.00 $5,397.00
Disability amount $14,940.00 $14,940.00
Caregiver amount $11,212.00 $11,212.00
Maximum pension income amount
(Enter the lesser amount between the estimated retirement amount or $1,491.00)
$1,491.00 $1,491.00

British Columbia Personal Tax Credits

Tax credits 2021 2022
Basic personal amount $11,070.00 $11,302.00
Spouse or common-law partner amount $9,479.00 $9,678.00
Age amount (65 or older) $4,964.00 $5,069.00
Disability amount $8,303.00 $8,477.00
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 2021 2022
Basic personal amount $10,500.00 $11,250.00
Spouse or common-law partner amount $8,918.00 $9,555.00
Amount for impaired dependant aged 18 or older $2,446.00 $2,446.00
Age amount (65 or older) $3,764.00 $3,764.00
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 2021 2022
Basic personal amount $9,936.00 $10,145.00
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 2021 2022
Basic personal amount $10,564.00 $11,720.00
Spouse or common-law partner amount $8,970.00 $9,186.00
Amount for impaired dependant aged 18 or older $4,990.00 $5,109.00
Age amount (65 or older) $5,158.00 $5,282.00
Disability amount $8,552.00 $8,757.00
Caregiver amount $4,989.00 $5,108.00
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 2021 2022
Basic personal amount (*This amount could vary depending on the employee's income. For more details, see Form TD1NS.) $8,481.00 * $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 2021 2022
Basic personal amount $16,467.00 $16,862.00
Spouse or common-law partner amount $16,467.00 $16,862.00
Amount for impaired dependant aged 18 or older $5,053.00 $5,174.00
Age amount (65 or older) $10,512.00 $10,764.00
Disability amount $14,016.00 $14,352.00
Caregiver amount $5,052.00 $5,174.00
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 2021 2022
Basic personal amount $10,880.00 $11,141.00
Spouse or common-law partner amount $9,238.00 $9,460.00
Age amount (65 or older) $5,312.00 $5,440.00
Disability amount $8,790.00 $9,001.00
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 $1,541.00)
$1,504.00 $1,541.00

Quebec Personal Tax Credits

Tax credits 2021 2022
Basic amount $15,728.00 $16,143.00
Spouse or common-law partner amount $15,728.00 $16,143.00
Amount for children over the age of 18 who are full-time students (max. 2 sessions) $4,403.00 $4,519.00
Amount for children under 18 enrolled in post-secondary studies (max. 2 sessions) $3,021.00 $3,101.00
Amount for a severe and prolonged impairment in mental or physical functions $3,492.00 $3,584.00
Amount with respect to age (65 years and more) $3,308.00 $3,395.00
Amount for a person living alone $1,802.00 $1,850.00
Additionnel amount for a person living alone (single-parent family) $2,225.00 $2,284.00
Maximum amount for retirement income $2,939.00 $3,017.00

Saskatchewan Tax Credits

Tax credits 2021 2022
Basic personal amount $16,225.00 $16,615.00
Spouse or common-law partner amount $16,225.00 $16,615.00
Amount for impaired dependant aged 18 or older $9,559.00 $9,789.00
Age amount (65 or older) $4,942.00 $5,061.00
Senior supplementary amount $1,305.00 $1,336.00
Amount for dependant children $6,155.00 $6,303.00
Disability amount $9,559.00 $9,789.00
Caregiver amount $9,559.00 $9,789.00
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 2021 2022
Basic personal amount $9,536.00 $9,803.00
Spouse or common-law partner amount $7,792.00 $8,011.00
Amount for impaired dependant aged 18 or older $3,028.00 $3,113.00
Age amount (65 or older) $6,087.00 $6,258.00
Disability amount $6,435.00 $6,615.00
Caregiver amount $3,028.00 $3,113.00
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 2021 2022
Basic personal amount $15,243.00 $15,609.00
Spouse or common-law partner amount $15,243.00 $15,609.00
Amount for impaired dependant aged 18 or older $5,053.00 $5,174.00
Age amount (65 or older) $7,456.00 $7,635.00
Disability amount $12,362.00 $12,658.00
Caregiver amount $5,052.00 $5,174.00
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 2021 2022
Basic personal amount (*This amount could vary depending on the employee's income. For more details, see the TD1YT form.) $13,808.00 * $14,398.00 *
Spouse or common-law partner amount (*This amount could vary depending on income, please see the TD1YT form.) $13,808.00 * $14,398.00 *
Spouse or common-law partner amount (with disability) (*This amount could vary depending on income, please see the TD1YT form.) $13,808.00 * $14,398.00 *
Age amount (65 or older) $7,713.00 $7,898.00
Family caregiver amount for infirm children under age 18 $2,295.00 $2,350.00
Disability amount $8,662.00 $8,870.00
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) $7,348.00 $7,525.00
Pension income amount
(Enter the lesser amount between the estimated retirement amount or $2,000.00)
$2,000.00 $2,000.00