Provincial Tax Credits Overview
Why They Matter
| Type | Impact |
|---|
| Non-refundable | Reduce tax owing |
| Refundable | Can get payment |
| Benefit programs | Monthly payments |
Basic Personal Amounts by Province
2026 Amounts
| Province | Basic Personal Amount |
|---|
| Alberta | ~$21,885 |
| Saskatchewan | ~$18,491 |
| Quebec | ~$18,056 |
| Manitoba | ~$15,780 |
| New Brunswick | ~$13,044 |
| BC | ~$12,932 |
| Ontario | ~$12,399 |
| PEI | ~$12,000 |
| Nova Scotia | ~$8,481 |
| Newfoundland | ~$10,818 |
Higher amounts = more tax savings.
Ontario Credits
Non-Refundable
| Credit | Amount |
|---|
| Basic personal | ~$12,399 |
| Spouse | ~$12,399 |
| Age (65+) | ~$5,839 |
| Disability | ~$9,586 |
Refundable Credits (Trillium Benefit)
| Component | Maximum |
|---|
| Energy/Property Tax | ~$1,194 |
| Northern Ontario Energy | ~$180 |
| Sales Tax | ~$360/adult |
Other Ontario Credits
| Credit | Details |
|---|
| Ontario Child Benefit | Per child, income-tested |
| Seniors’ Home Safety | 25% of expenses |
| Political contribution | Credit on donations |
British Columbia Credits
Non-Refundable
| Credit | Amount |
|---|
| Basic personal | ~$12,932 |
| Spouse | ~$11,089 |
| Age (65+) | ~$5,903 |
| Disability | ~$9,428 |
BC Climate Action Tax Credit
| Recipient | Annual |
|---|
| Adult | ~$504 |
| Spouse | ~$252 |
| Child | ~$126 |
Paid quarterly, income-tested.
BC Family Benefit
| Children | Maximum |
|---|
| First child | ~$2,188/year |
| Additional | ~$1,375/year |
Alberta Credits
Non-Refundable
| Credit | Amount |
|---|
| Basic personal | ~$21,885 |
| Spouse | ~$21,885 |
| Age (65+) | ~$6,064 |
| Disability | ~$16,273 |
Alberta-Specific
| Credit | Details |
|---|
| Alberta Child Benefit | Income-tested |
| Charitable donations | Enhanced rate |
| Political contribution | Provincial credit |
Note: Alberta has fewer refundable credits but higher basic amounts.
Quebec Credits
Non-Refundable
| Credit | Amount |
|---|
| Basic personal | ~$18,056 |
| Age | ~$3,807 |
| Person living alone | ~$2,109 |
Refundable (Major)
| Credit | Details |
|---|
| Solidarity | GST/QST + housing |
| Work Premium | Low-income workers |
| Childcare | Up to 75% of costs |
| Senior Home Support | Significant |
Quebec Childcare Credit
| Income Level | Credit Rate |
|---|
| Under $38,000 | 75% |
| $38,000-$45,000 | 70% |
| Over $160,000 | 26% |
Maximum claim ~$11,000/child.
Saskatchewan Credits
Non-Refundable
| Credit | Amount |
|---|
| Basic personal | ~$18,491 |
| Spouse | ~$18,491 |
| Age (65+) | ~$5,762 |
SK-Specific
| Credit | Details |
|---|
| Low-Income Tax Credit | ~$433/adult |
| Graduate Retention | Up to $20,000 |
| Active Families | $150/child |
Manitoba Credits
Non-Refundable
| Credit | Amount |
|---|
| Basic personal | ~$15,780 |
| Spouse | ~$15,780 |
| Age (65+) | ~$5,115 |
MB-Specific
| Credit | Details |
|---|
| Education Property Tax | Up to $700 |
| Personal Tax Credit | Low income |
| Primary Caregiver | For caregiving |
Atlantic Provinces Credits
Nova Scotia
| Credit | Details |
|---|
| Affordable Living | ~$255/adult |
| Graduate Retention | Up to $15,000 |
| Seniors Property Tax | Rebate available |
New Brunswick
| Credit | Details |
|---|
| Low-Income Tax Reduction | Reduces to zero |
| Tuition Rebate | Up to $20,000 |
| Seniors Home Renovation | Up to $1,000 |
PEI
| Credit | Details |
|---|
| Sales Tax Credit | Low income |
| Volunteer Firefighter | Tax credit |
| Low Income Tax Reduction | Available |
Newfoundland
| Credit | Details |
|---|
| Income Supplement | Low income |
| Direct Equity Tax | Seniors |
| Seniors’ Benefit | Age 65+ |
Climate Credits Comparison
By Province
| Province | Climate/Carbon Credit |
|---|
| BC | ~$504/adult |
| Alberta | Federal rebate |
| Saskatchewan | Federal rebate |
| Manitoba | Federal rebate |
| Ontario | Federal rebate |
| Quebec | Own carbon system |
| Atlantic | Federal rebate |
Family Credits Comparison
Child Benefits
| Province | Maximum Per Child |
|---|
| Ontario | ~$1,500+ |
| BC | ~$2,188 first |
| Alberta | ~$1,410 |
| Quebec | Childcare 75% |
| Saskatchewan | $150 activities |
Seniors Credits Comparison
| Province | Special Seniors Credits |
|---|
| Ontario | Home safety 25% |
| BC | Home renovation credit |
| Quebec | Home support major |
| Manitoba | Property tax credit |
| NS | Property tax rebate |
| NB | Home renovation 10% |
Graduate Retention Programs
Tuition Rebates
| Province | Maximum Amount |
|---|
| Saskatchewan | $20,000 over 7 years |
| New Brunswick | $20,000 over 5 years |
| Nova Scotia | $15,000 over 5 years |
| Manitoba | Tax credit on tuition |
How to Claim
Automatic vs Applied
| Type | Process |
|---|
| Basic personal | Automatic |
| Refundable credits | File return |
| Benefits | File return + apply |
Don’t Miss These
| Commonly Missed | Action |
|---|
| Provincial sales tax credit | File return |
| Climate action credit | File return |
| Property tax credits | Claim on return |
| Graduate rebates | Apply separately |
Credit Checklist by Situation
For Families
| Province | Claim These |
|---|
| All | Child benefit |
| Quebec | Childcare credit |
| BC | Family benefit |
| Ontario | Child benefit |
For Seniors
| Province | Claim These |
|---|
| All | Age amount |
| Ontario | Property tax |
| Quebec | Home support |
| NB/NS | Home renovation |
For Low Income
| Province | Claim These |
|---|
| All | GST/HST credit |
| Ontario | Trillium |
| Quebec | Solidarity |
| BC | Climate action |
| SK/Atlantic | Low income credits |