4. Personal Tax credits

Federal Personal Tax Credits

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Tax credits 2016 2017
Basic personal amount $11,474.00 $11,635.00
Spouse or common-law partner amount $11,474.00 $11,635.00
Caregiver amount for children under age 18 $2,121.00 $2,150.00
Amount for impaired dependant aged 18 or older $6,788.00 $6,883.00
Age amount (65 or older) $7,125.00 $7,225.00
Disability amount $8,001.00 $8,113.00
Caregiver amount
(A parent or grandparent aged of 65 years or more)
$4,667.00 $4,732.00
Caregiver amount
(A person 18 years old or older who is related to you or spouse/common-law partner and is dependent on)
$4,667.00 $6,882.00
Maximum amount for retirement income
(Enter the lesser amount between the estimated retirement amount or $2 000)

$2,000.00 $2,000.00

Alberta Personal Tax Credits

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Tax credits 2016 2017
Basic personal amount $18,451.00 $18,690.00
Spouse or common-law partner amount $18,451.00 $18,690.00
Amount for impaired dependant aged 18 or older $10,680.00 $10,820.00
Age amount (65 or older) $5,141.00 $5,208.00
Disability amount $14,232.00 $14,417.00
Caregiver amount $10,681.00 $10,819.00
Amount for retirement income
(Enter the lesser amount between the estimated retirement amount or $1,439)
$1,421.00 $1,439.00

British Columbia Personal Tax Credits

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Tax credits 2016 2017
Basic personal amount $10,027.00 $10,208.00
Spouse or common-law partner amount $8,586.00 $8,740.00
Amount for infirm dependants age 18 or older $4,388.00 $4,467.00
Age amount (65 or older) $4,497.00 $4,578.00
Disability amount $7,521.00 $7,656.00
Caregiver amount $4,387.00 $4,467.00
Amount for retirement income
(Enter the lesser amount between the estimated retirement amount or $1,000)
$1,000.00 $1,000.00

Prince Edward Island Personal Tax Credits

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Tax credits 2016 2017
Basic personal amount $7,708.00 $8,000.00
Spouse or common-law partner amount $6,546.00 $6,795.00
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
Amount for retirement income
(Enter the lesser amount between the estimated retirement amount or $1,000)
$1,000.00 $1,000.00

Manitoba Personal Tax Credits

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Tax credits 2016 2017
Basic personal amount $9,134.00 $9,271.00
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
Amount for retirement income
(Enter the lesser amount between the estimated retirement amount or $1,000)
$1,000.00 $1,000.00

New Brunswick Personal Tax Credits

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Tax credits 2016 2017
Basic personal amount $9,758.00 $9,895.00
Spouse or common-law partner amount $8,286.00 $8,402.00
Amount for impaired dependant aged 18 or older $4,608.00 $4,673.00
Age amount (65 or older) $4,765.00 $4,831.00
Disability amount $7,900.00 $8,011.00
Caregiver amount $4,609.00 $4,673.00
Amount for retirement income
(Enter the lesser amount between the estimated retirement amount or $1,000)
$1,000.00 $1,000.00

Nova Scotia Personal Tax Credits

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Tax credits 2016 2017
Basic personal amount $8,481.00 $8,481.00
Spouse or common-law partner amount $8,481.00 $8,481.00
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
Disability amount $7,341.00 $7,341.00
Caregiver amountt $4,898.00 $4,898.00
Amount for retirement income
(Enter the lesser amount between the estimated retirement amount or $1,173)
$1,173.00 $1,173.00

Nunavut Personal Tax Credits

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Tax credits 2016 2017
Basic personal amount $12,947.00 $13,128.00
Spouse or common-law partner amount $12,947.00 $13,128.00
Amount for impaired dependant aged 18 or older $4,668.00 $4,733.00
Age amount (65 or older) $9,710.00 $9,846.00
Disability amount $12,947.00 $13,128.00
Caregiver amount $4,667.00 $4,733.00
Amount for retirement income
(Enter the lesser amount between the estimated retirement amount or $2,000)
$2,000.00 $2,000.00

Ontario Personal Tax Credits

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Tax credits 2016 2017
Basic personal amount $10,011.00 $10,171.00
Spouse or common-law partner amount $8,500.00 $8,636.00
Amount for impaired dependant aged 18 or older $4,719.00 $6,814.00
Age amount (65 or older) $4,888.00 $4,966.00
Disability amount $8,088.00 $8,217.00
Caregiver amount $4,719.00 $4,794.00
Amount for retirement income
(Enter the lesser amount between the estimated retirement amount or $1,406)
$1,384.00 $1,406.00

Quebec Personal Tax Credits

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Tax credits 2016 2017
Basic amount $11,550.00 $11,635.00
Spouse or common-law partner amount $11,550.00 $11,635.00
Amount for children over the age of 18 who are full-time students (max. 2 sessions) $3,100.00 $3,125.00
Amount for children under 18 enrolled in post-secondary studies (max. 2 sessions) $2,130.00 $2,145.00
Amount for a severe and prolonged impairment in mental or physical functions $2,625.00 $2,645.00
Amount with respect to age (67 years and more) $2,485.00 $2,505.00
Amount for a single-parent family $1,675.00 $1,685.00
Amount for a person living alone $1,355.00 $1,365.00
Maximum amount for retirement income $2,210.00 $2,225.00

Saskatchewan Tax Credits

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Tax credits 2016 2017
Basic personal amount $15,843.00 $16,065.00
Spouse or common-law partner amount $15,843.00 $16,065.00
Amount for impaired dependant aged 18 or older $9,334.00 $9,464.00
Age amount (65 or older) $4,826.00 $4,894.00
Senior supplementary amount $1,274.00 $1,292.00
Amount for dependant children $6,010.00 $6,094.00
Disability amount $9,334.00 $9,464.00
Caregiver amount $9,334.00 $9,464.00
Amount for retirement income
(Enter the lesser amount between the estimated retirement amount or $1,000)
$1,000.00 $1,000.00

Newfoundland and Labrador Personal Tax Credits

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Tax credits 2016 2017
Basic personal amount $8,802.00 $8,978.00
Spouse or common-law partner amount $7,192.00 $7,336.00
Amount for impaired dependant aged 18 or older $2,795.00 $2,851.00
Age amount (65 or older) $5,619.00 $5,731.00
Disability amount $5,939.00 $6,058.00
Caregiver amount $2,795.00 $2,851.00
Amount for retirement income
(Enter the lesser amount between the estimated retirement amount or $1,000)
$1,000.00 $1,000.00

Norhtwest Territories Personal Tax Credits

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Tax credits 2016 2017
Basic personal amount $14,081.00 $14,278.00
Spouse or common-law partner amount $14,081.00 $14,278.00
Amount for impaired dependant aged 18 or older $4,668.00 $4,733.00
Age amount (65 or older) $6,888.00 $6,984.00
Disability amount $11,419.00 $11,579.00
Caregiver amount $4,667.00 $4,733.00
Amount for retirement income
(Enter the lesser amount between the estimated retirement amount or $1,000)
$1,000.00 $1,000.00

Yukon Personal Tax Credits

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Tax credits 2016 2017
Basic personal amount $11,474.00 $11,635.00
Spouse or common-law partner amount $11,474.00 $11,635.00
Amount for impaired dependant aged 18 or older $6,788.00 $6,883.00
Age amount (65 or older) $7,125.00 $7,225.00
Amount per infirm children under age 18 $2,121.00 $2,150.00
Disability amount $8,001.00 $8,113.00
Caregiver amount
(A parent or grandparent aged of 65 years or more)
$4,667.00 $4,732.00
Caregiver amount
(A person 18 years of age or older who is related to you or your spouse/common-law partner and is dependent on you because of impairment in physical or mental functions)
$4,667.00 $6,882.00
Amount for retirement income
(Enter the lesser amount between the estimated retirement amount or $2,000)
$2,000.00 $2,000.00