Canadian Tax Credits
Find federal and provincial tax credits you may qualify for and learn how they affect your Canadian tax return.
The short version
- A tax credit reduces your tax, not your income.
- Non-refundable credits can bring your tax down to zero, but not below it. Refundable credits and benefits can put money in your pocket even with no tax owing. See refundable vs non-refundable credits.
- Most federal non-refundable credits are worth 14% of the amount in 2026, because they use the lowest tax rate.
- Every province has its own set of credits on top.
- File a return every year, even with no income. It's how CRA pays the refundable ones.
Canadian Tax Credits: What You Can Claim for 2026
Credits are where people leave the most money on the table, mostly because nobody told them a credit existed. The table below shows the main federal non-refundable credits, with the 2026 amounts from CRA's indexation table. Multiply the amount by 14% to see roughly what it's worth federally (the rates themselves are in our 2026 tax brackets); your province adds its own.
| Credit (return line) | 2026 amount and how it works |
|---|---|
| Basic personal amount (30000) | $16,452, reduced gradually to $14,829 for net incomes between $181,440 and $258,482. Everyone gets this one. Worth about $2,300. |
| Spouse or common-law partner (30300) | Up to $16,452, reduced by your partner's net income. For supporting a partner with little or no income. |
| Eligible dependant (30400) | Up to $16,452 for a single person supporting a child or relative they live with. Often missed by single parents. |
| Age amount (30100) | $9,208 if you are 65 or older at the end of the year, reduced by 15% of net income over $46,432. |
| Canada employment amount (31260) | The lesser of $1,501 and your employment income. |
| Pension income amount (31400) | Up to $2,000 of eligible pension income. Not indexed, so it hasn't moved in years. |
| Disability amount (31600) | $10,341, plus a supplement of up to $6,032 for a person under 18. Requires an approved Disability Tax Credit certificate (form T2201). |
| Canada caregiver amount | Up to $8,773 for an infirm dependant 18 or older; an extra $2,740 in some cases, such as an infirm child under 18 or a dependent spouse. |
| Medical expenses (33099 and 33199) | Eligible expenses for any 12-month period ending in the year, above the lesser of 3% of net income or $2,890. |
| Tuition (32300) | Eligible tuition on your T2202. Unused amounts carry forward, or up to $5,000 can be transferred to a parent, grandparent or spouse. |
| Interest on student loans (31900) | Interest paid on qualifying government student loans. Carries forward five years. |
| Donations and gifts (34900) | The first $200 at the lowest rate (14% for 2026), the rest at 29%, or 33% on the part of your income above $258,482. |
| Home buyers' amount (31270) | $10,000 for a first-time buyer, or a person with a disability buying a more accessible home. Worth $1,400 at 14%. |
| Home accessibility expenses (31285) | Up to $20,000 of eligible renovations for a senior or a person with a disability. |
| Adoption expenses (31300) | Up to $19,972 per adoption. |
Not in the table but on every working person's return: credits for the base CPP and EI contributions taken off your pay. Your Canadian income tax calculator results include them automatically.
Which of these can you actually claim?
Tell the assistant your situation (age, family, income, what you paid for) and it lists the credits that apply, with the CRA page for each.
Also on the federal return: the political contribution tax credit, worth up to $650, and pension income splitting for retired couples.
Refundable Credits and Benefits: Money Even With No Tax
These are paid whether or not you owe tax, but only if you file a return.
- Canada Groceries and Essentials Benefit (called the GST/HST credit until July 2026): quarterly payments for low and modest incomes, increased by 25% for 2026 to 2031.
- Canada Child Benefit: for families with children under 18. CRA's 2026 indexation table shows maximums of $8,157 a year per child under 6 and $6,883 per child aged 6 to 17, for payments that start in July 2026, reduced as family net income rises.
- Canada Workers Benefit: for lower-income workers, up to $1,665 for a single person and $2,869 for a family under the 2026 amounts.
- Refundable medical expense supplement: up to $1,534 for working people with high medical expenses and modest income.
Most of these are calculated from your net income, which is why deductions matter twice: see Canadian tax deductions.
Why Credits Are Worth 14% (Not 15%) in 2026
The lowest federal rate dropped from 15% to 14% starting July 1, 2025. Most credits are calculated at the lowest rate, so they shrank a little too. For almost everyone the rate cut saves more than the credits lose. For the rare person with very large credits (a big medical bill or tuition claim, say), the federal government added a temporary Top-Up Tax Credit for 2025 to 2030 so nobody ends up paying more.
The Credits People Miss Most
- Eligible dependant, for single parents. It's nearly as big as the basic personal amount.
- Medical expenses claimed on the wrong person. Usually the lower-income spouse should claim the whole family's, because the 3% threshold is lower.
- Disability Tax Credit, never applied for. Once approved, CRA can adjust earlier years too (see the DTC for previous years). Paperwork stuck? Find the right tax help.
- Unused tuition sitting in My Account from university years ago.
- Credits claimed but not supported. Medical, tuition and eligible dependant claims are on CRA's own list of most-adjusted items. Check your return before you file.
- Pension income splitting with form T1032, for couples with uneven pensions (see our guide to Canadian tax forms).
Want to know what a credit is worth on your actual return? Add it in the income tax calculator or ask a tax question. For how credits fit into the whole return, see our Canadian income tax guide.
Tax Credit Questions
What is the difference between a refundable and a non-refundable tax credit?
A non-refundable credit can only reduce your tax to zero; any leftover is lost (some, like tuition and donations, can be carried forward). A refundable credit is paid to you even if you owe no tax.
How much is the basic personal amount for 2026?
$16,452 federally for most people, reduced gradually to $14,829 for net incomes between $181,440 and $258,482.
What is the age amount for 2026?
$9,208 for people 65 or older at the end of the year, reduced by 15% of net income above $46,432.
Is the medical expense threshold the same for everyone?
No. You claim eligible expenses above the lesser of 3% of your net income or $2,890 for 2026, so lower-income family members have a lower threshold.
Do I have to file to get the Canada Groceries and Essentials Benefit (formerly the GST/HST credit) or the Canada Child Benefit?
Yes. CRA calculates both from your return, and for couples, from both spouses' returns.
Sources: CRA, Indexation adjustment for personal income tax and benefit amounts (2026 column); Department of Finance, report on the lowest-rate reduction and the Top-Up Tax Credit. Checked October 2026. Return line numbers are from the current T1; benefit amounts apply to the payment year shown by CRA and change every July.
Last reviewed October 5, 2026 against CRA and Government of Canada sources. How we check our facts.