Provincial Tax Credits Canada 2026 | Guide by Province

On top of the federal credits, every province and territory runs its own set of tax credits through the provincial part of your return, and several pay refundable credits or benefits on top. This page is a directory of provincial tax credits by province: for each one it names the main credits, says in a sentence or two what each does, and links the page that covers it in full. The federal claims are listed in the guide to Canadian tax deductions and credits, and the difference between a refundable and a non-refundable credit is explained in deductions vs credits.

What every province has

• Non-refundable credits that mirror the federal ones. Each province sets its own basic personal amount, spouse amount, age amount and disability amount, applied at the province’s own lowest rate. The amounts by province are on the basic personal amount page, and the provincial disability amounts on the maximum Disability Tax Credit page; who qualifies for the disability amount is covered in Disability Tax Credit eligibility.
• A donation credit. Each province adds its own two-tier credit for charitable gifts; the rates by province are on the charitable donation tax credit page.
• Tuition credits, in some provinces. Several provinces have ended their tuition credit while others keep one; see the tuition tax credit.
• Renter credits, in some provinces. Ontario, British Columbia and Manitoba have credits tied to rent paid, covered in renter tax credits by province.

Ontario

• Ontario Trillium Benefit. Combines the Ontario Energy and Property Tax Credit, the Northern Ontario Energy Credit and the Ontario Sales Tax Credit into one monthly payment; the amounts and income test are on the Ontario Trillium Benefit page.
• Ontario Child Benefit. A per-child payment that is income-tested.
• Seniors’ Home Safety Tax Credit. 25% of eligible expenses for making a senior’s home safer.
• Political contribution credit for contributions to Ontario parties and candidates, separate from the federal credit explained in how to check a donation is tax-deductible.

Ontario’s brackets, surtax and its own basic personal amount are covered on the Ontario income tax page.

British Columbia

• BC Family Benefit. A monthly payment per child, decreasing by birth order, paid with the federal child benefit; see the BC Family Benefit guide.
• BC Renter’s Tax Credit. A refundable credit for renters with modest income; see renter tax credits.
• BC climate action tax credit (ended). It ended when B.C. set its carbon tax to zero; the final amounts and claiming a missed past-year credit are on the BC climate action tax credit page.

Alberta

• Alberta Child and Family Benefit. An income-tested benefit for families with children, with a working component; see the Alberta Child and Family Benefit guide.
• Charitable donations. Alberta credits the first $200 of gifts at 60%, set out on the donation credit page.
• Political contribution credit for contributions to Alberta parties and candidates.

Alberta has fewer refundable credits than some provinces but a large basic personal amount.

Quebec

Quebec runs its own tax return (the TP-1), so its credits are claimed with Revenu Québec rather than the CRA.

• Solidarity tax credit. A refundable credit combining a QST component and a housing component; see the Quebec solidarity tax credit page.
• Family allowance. Retraite Québec’s per-child payment, on top of the federal child benefit; see the Quebec Family Allowance.
• Tax credit for childcare expenses. A refundable credit for a share of childcare costs, at a rate that falls as family income rises (Revenu Québec publishes the rate table); outside Quebec, childcare costs are a deduction instead, covered in the child care expense deduction.
• Work premium for low-income workers, and a senior home-support credit.
• Non-refundable credits include the basic personal amount, an age amount and an amount for a person living alone.

Saskatchewan

• Saskatchewan Low-Income Tax Credit. A refundable, income-tested quarterly credit per adult and per child.
• Graduate Retention Program. A rebate of tuition for graduates who live and work in Saskatchewan, up to $20,000 over 7 years.
• Active Families Benefit for children’s activity costs.

Manitoba

• Renters Affordability Tax Credit. A credit based on rent paid; see renter tax credits.
• Education property tax credit for homeowners, administered with property tax.
• Personal tax credit for lower-income residents, and a primary caregiver credit.

Atlantic provinces

Nova Scotia

• Affordable Living Tax Credit, an income-tested refundable credit.
• Graduate retention rebate, up to $15,000 over 5 years.
• Low income tax reduction and a seniors’ property tax rebate.

New Brunswick

• Low-income tax reduction, which can reduce provincial tax to zero.
• Tuition rebate for graduates who stay to work, up to $20,000 over 5 years.
• Seniors’ home renovation credit, up to $1,000.

Prince Edward Island

• Sales tax credit and low-income tax reduction for lower-income residents.
• Volunteer firefighter credit.

Newfoundland and Labrador

• Income supplement for lower-income residents and a seniors’ benefit at 65.
• Direct equity tax credit.

Carbon credits

The federal Canada Carbon Rebate made its final payment in January 2025 and is no longer paid, and B.C.’s own climate action tax credit ended with B.C.’s carbon tax. What changed is explained in the carbon tax cancellation.

How provincial credits are claimed

Most of these depend on filing a return every year, even with little or no income. Provincial income tax rates themselves, and how each province compares overall, are covered in the lowest-tax provinces.