Non-Refundable Tax Credits 2017

This document has been updated on October 24th, 2017 and reflects the state of the Law,
including draft amendments, at that date.

Federal
(15 %)
Quebec
(16 %)
$ $
Basic 11 635 14 890
Spouse or eligible dependent 11 6351, 2 n/a.
Person living alone n/a. 1 7073
Supplement for single-parent family n/a. 2 1074
Parental contribution for adult children
engaged in studies
n/a. 9 5825
Minor dependant in professional training or post-secondary studies (per session)
n/a. 2 6826
Other dependent persons aged 18 or older n/a. 3 9077
Caregiver for a dependant aged 18 and older
who has a disability
 6 8839 n/a.10
Employment amount 1 17811 n/a.12
Public transit passes Cost13 n/a.
Age amount (65 years of age14  and older) 7 22514 3 13215
Retirement income 2 000 2 78216
Person suffering from a disability Supplement (- 18 years of age) 8 113
4 73318
3 30717
n/a.
Adoption fees 15 67019 n/a.10
Volunteer firefighters 3 000 3 00021
Search and rescue volunteer 3 000 3 00021
Purchase of first home 5 000 n/a.
Home accessibility 10 00019 n/a.
Medical  expenses
  • 15% of expenses which exceed the lesser of $2,268 or 3% of applicant’s net income
  • 20% of expenses which exceed 3% of net family income
Charitable donations
  • Max. donations : 75% of net income
  • 15 %  on the first $200  $ and 29 % or 33% on excess amount
  • Additional  25 % credit for first-time donation not exceeding $ 1 ,000
  • 20 % on the first 200 $ and 24 % on excess amount20
  • Additional credits for certain cultural donations

1 Reduced by the net income of the spouse or dependant.
2 Potential $2,150 additional amount if eligible for Canadian caregiver tax credit
(also offered for a dependant child under 18 years of age).
3 Reduced by 18.75% for each $1 exceeding $33,755 (nil at $42,859).
4 The person must not have a minor child in December.
5 Reduced of child’s income (excluding scholarship). $6,900 if only one session is completed during the year.
6 Limited to two sessions per year; amount reduced of dependant’s income, excluding scholarship.
7 Reduced of the dependant’s income (excluding scholarship). The parent must
not benefit from the transfer of the parental contribution for adult children engaged in studies.
8 Other than a person for whom the spouse tax credit or eligible dependant tax credit is claimed.
9 Reduced by each $1 of net income of the dependant in excess of $16,163 (nil at $23,046).
10 Refundable tax credit in Quebec.
11 Amount equal to taxpayer’s employment income for the year (max. $1,178).
12 In Quebec, deduction for workers (max. $1,140).
13 Cost of public transit passes valid for at least one month acquired before July 1, 2017. As of this date, credit abolished.
14 Reduced by 15% for each $1 exceeding $36,430 (nil at $84,597).
15 Reduced by 18.75% for each $1 exceeding $33,755 (nil at $50,459).
16 Reduced by 18.75% for each $1 exceeding $33,755 (nil at $48,592).
17 Reduced if a supplement for disabled child is included in the CAP.
18 Reduced by child care and caregiver expenses which exceed $2,772 (nil at $7,505).
19 Maximum amount of expenses eligible for the credit.
20 Rate of 25.75% for certain donations since 2017.