| Federal |
Amount |
| Basic personal amount1,3 |
$16,129 |
| Spouse or common-law partner amount |
Variable4 |
| Canada caregiver amount for infirm children under 18 |
$2,687 for each child |
| Canada caregiver amount for dependant(s) age 18 or older |
$8,601 |
| Eligible pension income amount |
$2,000 |
| Age amount |
$9,028 |
| Disability amount |
$10,138 |
| Provincial and Territorial |
Amount |
| Alberta |
$22,323 |
| British Columbia |
$12,932 |
| Manitoba |
$15,969 |
| New Brunswick |
$13,396 |
| Newfoundland & Labrador |
$11,067 |
| Nova Scotia1,2 |
$11,744 |
| Northwest Territories |
$17,842 |
| Nunavut |
$19,274 |
| Ontario |
$12,747 |
| Prince Edward Island |
$14,250 |
| Québec |
$18,571 |
| Saskatchewan |
$18,991 |
| Yukon1 |
$16,129 |
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 $16,129. However, if your net income from all sources will be greater than $177,882 and you enter $16,129, 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 $177,882, you have the option to calculate a partial claim. To do so, fill in the appropriate section of Form TD1-WS, Worksheet for the 2025Personal Tax Credits Return.
⁴ See Line 7 of the 2025 TD1 – Personal Tax Credits Return form.
.svg)
.svg)
.svg)
.svg)
.svg)
