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Canadian Income Tax Federal and Provincial Credit

Revenue Canada(CRA) allows various tax credit for children, spouse, seniors and dependents. These tax credits reduce your tax owing and increase your tax refund. You can find the applicable tax credit amount based on your income tax profile and province. Amount for these tax credits is fixed by CRA every year.

To estimate your income tax for 2018, you can use Income Tax Bracket Table.

Province \
Tax Credit (Line)
Credit Type Federal Alberta
(AB)
British
Columbia (BC)
Manitoba
(MB)
New
Brunswick (NB)
Newfoundland
and Labrador (NL)
Nova
Scotia (NS)
Ontario
(ON)
Prince Edward
Island (PE)
Saskatchewan
(SK)
Basic Personal Amount (Line 300) All $11,809 $18,915 $10,412 $9,382 $10,043 $9,247 $8,481 $10,354 $9,160 $16,065
Max Age Amount (Line 301) Senior $7,333 $5,271 $4,669 $3,728 $4,904 $5,903 $4,141 $5,055 $3,764 $4,894
Max Spouse Amount (L303 /L5812) Spouse $11,809 $18,915 $8,915 $9,134 $8,528 $7,556 $8,481 $8,792 $7,780 $16,065
Max Dependent Amount (L305 / L5816) Dependent $11,809 $18,915 $8,915 $9,134 $8,528 $7,556 $8,481 $8,792 $7,780 $16,065
Caregiver amount (L307/ L5820/ L5819) Dependent $6,986 $10,949 $4,467 $3,605 $4,743 $2,936 $2,798 $4,881 $2,446 $9,464
Volunteer firefighters' amount (L362/L5830) All $3,000 $3,000 $3,000 $3,000 $500 $500
Home buyer's Amount (L369/L5837) All $5,000 $10,000
Max Adoption Expense (L313/L5833) Child $15,905 $12,936 $15,905 $10,000 N/A $12,479 N/A $12,632 N/A N/A
Max Pension Income Amount (L314/L5836) Senior $2,000 $1,456 $1,000 $1,000 $1,000 $1,000 $1,173 $1,432 $1,000 $1,000
Max Provincial Caregiver Amount (L5840) Dependent $10,949 $3,605 $4,743 $2,937 $4,898 $2,446 $9,464
Max Disability Amount (L316/L5844) All $8,235 $14,590 $7,809 $6,180 $8,131 $6,240 $7,341 $8,365 $6,890 $9,464