Provincial and Territorial
2022
2023
Basic Personal Amount1,3
$14,398.00
$15,000.00
Spouse or Common-law Partner Amount
Variable4
Variable4
Canada Caregiver Amount for Infirm Children Under 18
$2,350 for each child
$2,350 for each child
Canada Caregiver Amount for Dependant(s) Age 18 or older
$7,525.00
$7,525.00
Eligible Pension Income Amount
$2,000.00
$2,000.00
Age 65 Amount
$7,898.00
$7,898.00
Disability Amount
$8,870.00
$8,870.00
Provincial and Territorial
2022
2023
Alberta
$19,369.00
$21,003.00
British Columbia
$11,302.00
$11,981.00
Manitoba
$10,145.00
$10,855.00
New Brunswick
$10,817.00
$12,458.00
Newfoundland & Labrador
$9,803.00
$10,382.00
Nova Scotia1,2
$11,481.00
$11,481.00
Northwest Territories
$15,609.00
$16,593.00
Nunavut
$16,862.00
$17,925.00
Ontario
$11,141.00
$11,865.00
Prince Edward Island
$11,250.00
$12,000.00
Québec
$16,143.00
$17,183.00
Saskatchewan
$16,615.00
$17,661.00
Yukon1
$14,398.00
$15,000.00
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 $15,000. However, if your net income from all sources will be greater than $155,625 and you enter $15,000, 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 2023 Personal Tax Credits Return.
⁴ See Line 7 of the 2023 TD1 – Personal Tax Credits Return form.
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