4. Personal Tax credits

Federal Personal Tax Credits

Tax credits 2022 2023
Basic personal amount (*This amount could vary depending on the employee's income. For more details, see the TD1 form.) $14,398.00 * $15,000.00 *
Spouse or common-law partner amount (*This amount could vary depending on income, please see the TD1 form.) $14,398.00 * $15,000.00 *
Caregiver amount for children under age 18 $2,350.00 $2,499.00
Canada caregiver amount for dependant(s) age 18 or older $7,525.00 $7,999.00
Age amount (65 or older) $7,898.00 $8,396.00
Disability amount $8,870.00 $9,428.00
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 2022 2023
Basic personal amount $19,369.00 $21,003.00
Spouse or common-law partner amount $19,369.00 $21,003.00
Amount for impaired dependant aged 18 or older $11,212.00 $12,158.00
Age amount (65 or older) $5,397.00 $5,853.00
Disability amount $14,940.00 $16,201.00
Caregiver amount $11,212.00 $12,158.00
Maximum pension income amount
(Enter the lesser amount between the estimated retirement amount or $1,617.00)
$1,491.00 $1,617.00

British Columbia Personal Tax Credits

Tax credits 2022 2023
Basic personal amount $11,302.00 $11,981.00
Spouse or common-law partner amount $9,678.00 $10,259.00
Age amount (65 or older) $5,069.00 $5,373.00
Disability amount $8,477.00 $8,986.00
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 2022 2023
Basic personal amount $11,250.00 $12,000.00
Spouse or common-law partner amount $9,555.00 $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 2022 2023
Basic personal amount $10,145.00 $10,855.00
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 2022 2023
Basic personal amount $11,720.00 $12,458.00
Spouse or common-law partner amount $9,186.00 $9,764.00
Amount for impaired dependant aged 18 or older $5,109.00 $5,431.00
Age amount (65 or older) $5,282.00 $5,615.00
Disability amount $8,757.00 $9,309.00
Caregiver amount $5,108.00 $5,430.00
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 2022 2023
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 2022 2023
Basic personal amount $16,862.00 $17,925.00
Spouse or common-law partner amount $16,862.00 $17,925.00
Amount for impaired dependant aged 18 or older $5,174.00 $5,500.00
Age amount (65 or older) $10,764.00 $11,442.00
Disability amount $14,352.00 $15,256.00
Caregiver amount $5,174.00 $5,500.00
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 2022 2023
Basic personal amount $11,141.00 $11,865.00
Spouse or common-law partner amount $9,460.00 $10,075.00
Age amount (65 or older) $5,440.00 $5,793.00
Disability amount $9,001.00 $9,586.00
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)
$1,541.00 $1,641.00

Quebec Personal Tax Credits

Tax credits 2022 2023
Basic amount $16,143.00 $17,183.00
Spouse or common-law partner amount $16,143.00 $17,183.00
Amount for children over the age of 18 who are full-time students (max. 2 sessions) $4,519.00 $4,810.00
Amount for children under 18 enrolled in post-secondary studies (max. 2 sessions) $3,101.00 $3,301.00
Amount for a severe and prolonged impairment in mental or physical functions $3,584.00 $3,815.00
Amount with respect to age (65 years and more) $3,395.00 $3,614.00
Amount for a person living alone $1,850.00 $1,969.00
Additionnel amount for a person living alone (single-parent family) $2,284.00 $2,431.00
Maximum amount for retirement income $3,017.00 $3,211.00

Saskatchewan Tax Credits

Tax credits 2022 2023
Basic personal amount $16,615.00 $17,661.00
Spouse or common-law partner amount $16,615.00 $17,661.00
Amount for impaired dependant aged 18 or older $9,789.00 $10,405.00
Age amount (65 or older) $5,061.00 $5,380.00
Senior supplementary amount $1,336.00 $1,421.00
Amount for dependant children $6,303.00 $6,700.00
Disability amount $9,789.00 $10,405.00
Caregiver amount $9,789.00 $10,405.00
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 2022 2023
Basic personal amount $9,803.00 $10,382.00
Spouse or common-law partner amount $8,011.00 $8,483.00
Amount for impaired dependant aged 18 or older $3,113.00 $3,297.00
Age amount (65 or older) $6,258.00 $6,627.00
Disability amount $6,615.00 $7,005.00
Caregiver amount $3,113.00 $3,297.00
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 2022 2023
Basic personal amount $15,609.00 $16,593.00
Spouse or common-law partner amount $15,609.00 $16,593.00
Amount for impaired dependant aged 18 or older $5,174.00 $5,499.00
Age amount (65 or older) $7,635.00 $8,116.00
Disability amount $12,658.00 $13,456.00
Caregiver amount $5,174.00 $5,500.00
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 2022 2023
Basic personal amount (*This amount could vary depending on the employee's income. For more details, see the TD1YT form.) $14,398.00 * $15,000.00 *
Spouse or common-law partner amount (*This amount could vary depending on income, please see the TD1YT form.) $14,398.00 * $15,000.00 *
Spouse or common-law partner amount (with disability) (*This amount could vary depending on income, please see the TD1YT form.) $14,398.00 * $15,000.00 *
Age amount (65 or older) $7,898.00 $8,396.00
Family caregiver amount for infirm children under age 18 $2,350.00 $2,499.00
Disability amount $8,870.00 $9,428.00
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) $7,525.00 $7,999.00
Pension income amount
(Enter the lesser amount between the estimated retirement amount or $2,000.00)
$2,000.00 $2,000.00