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

  1. 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.
  2. 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.
  3. 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.
  4. See Line 7 of the 2022 TD1 – Personal Tax Credits Return form.