Personal Tax Credits
Federal, provincial and territorial non-refundable personal tax credits (excluding Québec - see below)
A non-refundable tax credit can only be used to reduce federal or
provincial/territorial taxes payable to zero.
The personal tax credit tables list most of the federal,
provincial and territorial non-refundable tax credits.
The base amount tables show the amounts to which the lowest
tax rate is applied, to get the actual tax credit that is deducted
from tax payable. The applicable tax rate is noted at the top
of each column. Some of the amounts are reduced when net
income exceeds a certain level.
Québec personal tax credits.