Tax Credits

The following federal, provincial and territorial income tax credit amounts can be used in calculating employee source deductions in 2021.


2021 Federal Tax Credits
Basic Personal Amount1 $13,808.00
Spouse or Common-law Partner Amount Variable3
Canada Caregiver Amount for Infirm Children Under 18 $2,295.00
each child
Canada Caregiver Amount for Dependant(s) Age 18 or older $7,348.00
Eligible Pension Income Amount $2,000.00
Age 65 Amount $7,713.00
Disability Amount $8,862.00

2021 Provincial Tax Credits
Alberta $19,369.00
British Columbia $11,070.00
Manitoba $9,936.00
New Brunswick $10,564.00
Newfoundland & Labrador $9,536.00
Northwest Territories $15,243.00
Nova Scotia2 $11,481.00
Nunavut $16,467.00
Ontario $10,880.00
Prince Edward Island $10,500.00
Québec $15,728.00
Saskatchewan $16,225.00
Yukon $13,808.00

  1. If the employee's net income from all sources for the year will be $150,473 or less, they would enter $13,229 [on the TD1]. If the employee's net income will be between $150,473 and $214,368, and they would want to calculate a partial claim, obtain Form TD1-WS, Worksheet for the 2020 Personal Tax Credits Return, and fill in the appropriate section. If the net income is more than $214,368, the employee will enter $12,298.
  2. Every resident of Canada can enter a basic personal amount of $13,808. However, if your net income from all sources will be greater than $151,978 and you enter $13,808, 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 $151,978, you have the option to calculate a partial claim. To do so, fill in the appropriate section of Form TD1-WS, Worksheet for the 2021 Personal Tax Credits Return.
  3. See Line 7 of the 2021 TD1 Personal Tax Credits Return form.