Tax Credits

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


2018 Federal Tax Credits
Basic Personal Amount $11,809.00
Spouse or Common-law Partner Amount $11,809.00
Canada Caregiver Amount for Infirm Children Under 18 $2,182.00
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 $7,333.00
Disability Amount $8,235.00

2018 Provincial Tax Credits
Alberta $18,915.00
British Columbia $10,412.00
Manitoba $9,382.00
New Brunswick $10,043.00
Newfoundland & Labrador $9,247.00
Northwest Territories $14,492.00
Nova Scotia1 $8,481.00
Nunavut $13,325.00
Ontario $10,354.00
Prince Edward Island $8,160.00
Quebec $15,012.00
Saskatchewan $16,065.00
Yukon $11,809.00

  1. An additional Basic Personal Amount of $3000 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 $25000 and $75000. See form TD1NS and TD1NS-WS worksheet for details.