Tax Credits
The following federal, provincial and territorial income tax credit amounts can be used in calculating employee source deductions in 2018.
| 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 |
- 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.