Did you know that Nethris is a Canadian company headquartered in Montréal? - Federal Personal Tax Credits
| Tax credits | 2024 | 2025 |
|---|---|---|
| Basic personal amount (*This amount could vary depending on the employee's income. For more details, see the TD1 form.) | $15,705.00 | $16,129.00 |
| Spouse or common-law partner amount (*This amount could vary depending on the partner's income, please see the TD1 form.) | $15,705.00 | $16,129.00 |
| Caregiver amount for children under age 18 | $2,616.00 | $2,687.00 |
| Canada caregiver amount for dependant(s) age 18 or older | $8,375.00 | $8,601.00 |
| Age amount (65 or older) | $8,790.00 | $9,028.00 |
| Disability amount | $9,872.00 | $10,138.00 |
| 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 | 2024 | 2025 |
|---|---|---|
| Basic personal amount | $21,885.00 | $22,323.00 |
| Spouse or common-law partner amount *This amount may vary depending on the spouse's income. For more details, see form TD1AB. | $21,885.00 | $22,323.00 |
| Amount for impaired dependant aged 18 or older | $12,669.00 | $12,922.00 |
| Age amount (65 or older) | $6,099.00 | $6,221.00 |
| Disability amount | $16,882.00 | $17,219.00 |
| Caregiver amount | $12,669.00 | $12,922.00 |
| Maximum pension income amount (*Enter the lesser amount between the estimated retirement amount or $1.719.00) | $1,685.00 | $1,719.00 |
British Columbia Personal Tax Credits
| Tax credits | 2024 | 2025 |
|---|---|---|
| Basic personal amount | $12,580.00 | $12,932.00 |
| Spouse or common-law partner amount | $10,772.00 | $11,073.00 |
| Age amount (65 or older) | $5,641.00 | $5,799.00 |
| Disability amount | $9,435.00 | $9,699.00 |
| 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 | 2024 | 2025 |
|---|---|---|
| Basic personal amount | $13,500.00 | $14,650.00 |
| Spouse or common-law partner amount | $11,466.00 | $12,443.00 |
| Amount for impaired dependant aged 18 or older | $2,446.00 | $2,446.00 |
| Age amount (65 or older) | $5,595.00 | $6,510.00 |
| 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 | 2024 | 2025 |
|---|---|---|
| Basic personal amount (*This amount could vary depending on the employee's income. For more details, see Form TD1MB.) | $15,780.00 | $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 | 2024 | 2025 |
|---|---|---|
| Basic personal amount | $13,044.00 | $13,396.00 |
| Spouse or common-law partner amount | $10,223.00 | $10,499.00 |
| Amount for impaired dependant aged 18 or older | $5,686.00 | $5,839.00 |
| Age amount (65 or older) | $5,878.00 | $6,037.00 |
| Disability amount | $9,747.00 | $10,010.00 |
| Caregiver amount | $5,686.00 | $5,839.00 |
| 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 | 2024 | 2025 |
|---|---|---|
| Basic personal amount (*This amount could vary depending on the employee's income. For more details, see Form TD1NS.) |
$11,481.00 | $11,744.00 |
| Spouse or common-law partner amount | $8,481.00 | $8,744.00 |
| Amount for impaired dependant aged 18 or older | $2,798.00 | $2,885.00 |
| Age amount (65 or older) | $4,141.00 | $4,269.00 |
| 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 | 2024 | 2025 |
|---|---|---|
| Basic personal amount | $18,767.00 | $19,274.00 |
| Spouse or common-law partner amount *This amount could vary depending on partner's income, please see the TD1NU form. |
$18,767.00 | $19,274.00 |
| Amount for impaired dependant aged 18 or older | $5,759.00 | $5,914.00 |
| Age amount (65 or older) | $11,980.00 | $12,303.00 |
| Disability amount | $15,973.00 | $16,405.00 |
| Caregiver amount | $5,758.00 | $5,914.00 |
| 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 | 2024 | 2025 |
|---|---|---|
| Basic personal amount | $12,399.00 | $12,747.00 |
| Spouse or common-law partner amount | $10,528.00 | $10,823.00 |
| Age amount (65 or older) | $6,054.00 | $6,223.00 |
| Disability amount | $10,017.00 | $10,298.00 |
| 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 $1.741.00) |
$1,714.00 | $1,762.00 |
Quebec Personal Tax Credits
| Tax credits | 2024 | 2025 |
|---|---|---|
| Basic amount | $18,056.00 | $18,571.00 |
| Spouse or common-law partner amount | $18,056.00 | $18,571.00 |
| Amount for children over the age of 18 who are full-time students (max. 2 sessions) | $5,416.00 | $5,570.00 |
| Amount for children under 18 enrolled in post-secondary studies (max. 2 sessions) | $3,717.00 | $3,823.00 |
| Amount for a severe and prolonged impairment in mental or physical functions | $4,009.00 | $4,123.00 |
| Amount with respect to age (65 years and more) | $3,798.00 | $3,906.00 |
| Amount for a person living alone | $2,069.00 | $2,128.00 |
| Additional amount for a person living alone (single-parent family) | $2,554.00 | $2,627.00 |
| Maximum amount for retirement income | $3,374.00 | $3,470.00 |
Saskatchewan Tax Credits
| Tax credits | 2024 | 2025 |
|---|---|---|
| Basic personal amount | $18,491.00 | $19,491.00 |
| Spouse or common-law partner amount | $18,491.00 | $19,491.00 |
| Amount for impaired dependant aged 18 or older | $10,894.00 | $11,188.00 |
| Age amount (65 or older) | $5,633.00 | $5,785.00 |
| Senior supplementary amount | $1,487.00 | $1,528.00 |
| Amount for dependant children | $7,015.00 | $7,204.00 |
| Disability amount | $10,894.00 | $11,188.00 |
| Caregiver amount | $10,894.00 | $11,188.00 |
| Persion 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 | 2024 | 2025 |
|---|---|---|
| Basic personal amount | $10,818.00 | $11,067.00 |
| Spouse or common-law partner amount | $8,840.00 | $9,043.00 |
| Amount for impaired dependant aged 18 or older | $3,435.00 | $3,515.00 |
| Age amount (65 or older) | $6,905.00 | $7,064.00 |
| Disability amount | $7,299.00 | $7,467.00 |
| Caregiver amount | $3,435.00 | $3,514.00 |
| Persion income amount (Enter the lesser amount between the estimated retirement amount or $1.000.00) |
$1,000.00 | $1,000.00 |
Northwest Territories Personal Tax Credits
| Tax credits | 2024 | 2025 |
|---|---|---|
| Basic personal amount | $17,373.00 | $17,842.00 |
| Spouse or common-law partner amount *This amount could vary depending on partner's income, please see the TD1NT form. |
$17,373.00 | $17,842.00 |
| Amount for impaired dependant aged 18 or older | $5,759.00 | $5,914.00 |
| Age amount (65 or older) | $8,498.00 | $8,727.00 |
| Disability amount | $14,088.00 | $14,469.00 |
| Caregiver amount | $5,758.00 | $5,914.00 |
| Persion 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 | 2024 | 2025 |
|---|---|---|
| Basic personal amount (*This amount could vary depending on the employee's income. For more details, see the TD1YT form.) |
$15,705.00 | $16,129.00 |
| Spouse or common-law partner amount (*This amount could vary depending on partner's income, please see the TD1YT form.) |
$15,705.00 | $16,129.00 |
| Spouse or common-law partner amount (with disability) (*This amount could vary depending on partner's income with disability, please see the TD1YT form.) |
$15,705.00 | $16,129.00 |
| Age amount (65 or older) | $8,790.00 | $9,028.00 |
| Family caregiver amount for infirm children under age 18 | $2,616.00 | $2,687.00 |
| Disability amount | $9,872.00 | $10,138.00 |
| 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) | $8,375.00 | $8,601.00 |
| Persion income amount (Enter the lesser amount between the estimated retirement amount or $2.000.00) |
$2,000.00 | $2,000.00 |
At Nethris, our goal is to help Canadian companies keep up with rapidly changing legislation and to understand the impact of certain governmental requirements on payroll and human resources management. However, the information on this page is intended as a guideline. In the event of a discrepancy between the content of this page and the information provided by official agencies, the latter always takes precedence. Nethris is not responsible for errors and omissions that may be on this page nor for consequences resulting from its use.