Basic personal amount1,3
$15,000.00
$15,705.00
Spouse or common-law partner amount
Variable4
Variable4
Canada caregiver amount for infirm children under 18
$2,350 for each child
$2,616 for each child
Canada caregiver amount for dependant(s) age 18 or older
$7,525.00
$8,375.00
Eligible pension income amount
$2,000.00
$2,000.00
Age amount
$7,898.00
$8,790.00
Disability amount
$8,870.00
$8,870.00
Provincial and Territorial
2023
2024
Alberta
$21,003.00
$21,885.00
British Columbia
$11,981.00
$12,580.00
Manitoba
$10,855.00
$15,780.00
New Brunswick
$12,458.00
$13,044.00
Newfoundland & Labrador
$10,382.00
$10,818.00
Nova Scotia1,2
$11,481.00
$11,481.00
Northwest Territories
$16,593.00
$17,373.00
Nunavut
$17,925.00
$18,767.00
Ontario
$11,865.00
$12,399.00
Prince Edward Island
$12,000.00
$13,500.00
Québec
$17,183.00
$18,056.00
Saskatchewan
$17,661.00
$18,491.00
Yukon1
$15,000.00
$15,705.00
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 $15,705. However, if your net income from all sources will be greater than $173,205 and you enter $15,705, 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 $173,205, you have the option to calculate a partial claim. To do so, fill in the appropriate section of Form TD1-WS, Worksheet for the 2024 Personal Tax Credits Return.
⁴ See Line 7 of the 2024 TD1 – Personal Tax Credits Return form.
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