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 |