Tax Credits
The following federal, provincial and territorial income tax credit amounts can be used in calculating employee source deductions in 2022.
| 2022 Federal Tax Credits | |
| Basic Personal Amount1,3 | $14,398.00 |
| Spouse or Common-law Partner Amount | Variable4 |
| Canada Caregiver Amount for Infirm Children Under 18 | $2,350.00 each child |
| Canada Caregiver Amount for Dependant(s) Age 18 or older | $7,525.00 |
| Eligible Pension Income Amount | $2,000.00 |
| Age 65 Amount | $7,898.00 |
| Disability Amount | $8,870.00 |
| 2022 Provincial Tax Credits | |
| Alberta | $19,369.00 |
| British Columbia | $11,302.00 |
| Manitoba | $10,145.00 |
| New Brunswick | $10,817.00 |
| Newfoundland & Labrador | $9,803.00 |
| Northwest Territories | $15,609.00 |
| Nova Scotia1,2 | $11,481.00 |
| Nunavut | $16,862.00 |
| Ontario | $11,141.00 |
| Prince Edward Island | $11,250.00 |
| Québec | $16,143.00 |
| Saskatchewan | $16,615.00 |
| Yukon1 | $14,398.00 |
- The Basic Personal Amount for Federal, Nova Scotia and Yukon is unique to each employee’s annual income from all sources. See TD1 Worksheets for more information.
- 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.
- Every resident of Canada can enter a basic personal amount of $14,398. However, if your net income from all sources will be greater than $155,625 and you enter $14,398, you may have an amount owing on your income tax and benefit return at the end of the tax year. If your income from all sources will be greater than $155,625, you have the option to calculate a partial claim. To do so, fill in the appropriate section of Form TD1-WS, Worksheet for the 2022 Personal Tax Credits Return.
- See Line 7 of the 2022 TD1 – Personal Tax Credits Return form.