Federal, Provincial and Territorial Non-Refundable Personal Tax Credit Tables
Do you know your personal tax credit tables? A non-refundable tax credit can only be used to reduce federal or provincial/territorial taxes payable to zero. They cannot be carried over to future years. However, unclaimed donations can be carried forward up to 5 years, and sometimes unclaimed medical expenses can be claimed in the next year, depending on the timing. Unclaimed tuition, education and textbook amounts can either be transferred to someone else or carried forward.
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.
The tax credit amount tables show the actual tax credit amounts (base amount x tax rate). The following tables do not include Quebec (see below):