Tax Credits

The following federal, provincial and territorial income tax credit amounts can be used in calculating employee source deductions in 2019.


2019 Federal Tax Credits
Basic Personal Amount $12,069.00
Spouse or Common-law Partner Amount $11,635.00
Canada Caregiver Amount for Infirm Children Under 18 $2,230.00
each child
Canada Caregiver Amount for Dependant(s) Age 18 or older $6,986.00
Eligible Pension Income Amount $2,000.00
Age 65 Amount $7,494.00
Disability Amount $8,113.00

2019 Provincial Tax Credits
Alberta $19,369.00
British Columbia $10,682.00
Manitoba $9,626.00
New Brunswick $10,264.00
Newfoundland & Labrador $9,414.00
Northwest Territories $14,811.00
Nova Scotia1 $8,481.00
Nunavut $13,618.00
Ontario $10,582.00
Prince Edward Island $9,160.00
Quebec $15,269.00
Saskatchewan $16,065.00
Yukon $12,069.00

  1. An additional Basic Personal Amount of $3,000 can be claimed by employees with an annual income of $25,000 or less. A partial credit can be claimed by employees with an annual income between $25,000 and $75,000. See form TD1NS and TD1NS-WS worksheet for details.