Indexation adjustment for personal income tax and benefit amounts

Each year, certain personal income tax and benefit amounts are indexed to inflation using the Consumer Price Index data as reported by Statistics Canada.

Increases to tax bracket thresholds, amounts relating to non-refundable credits, and most other amounts below take effect on January 1 of the applicable year.

Increases in amounts for certain income-tested benefits like the goods and services tax credit, the Canada child benefitFootnote 5  and child disability benefitFootnote 6 , take effect on July 1 to coincide with the beginning of the program year for payments of these benefits.

The following chart provides the indexed amounts for four tax years.

Indexation amounts in $
Description 2018 2017 2016 2015
Indexation increase 1.5% 1.4% 1.3% 1.7%
Tax bracket thresholds
Taxable income above which the 20.5% (22% prior to 2016) bracket beginsFootnote 1 46,605 45,916 45,282 44,701
Taxable income above which the 26% bracket beginsFootnote 1 93,208 91,831 90,563 89,401
Taxable income above which the 29% bracket beginsFootnote 1 144,489 142,353 140,388 138,586
Taxable income above which the 33% bracket beginsFootnote 1 205,842 202,800 200,000 N/A
Amounts relating to non-refundable tax credits
Basic personal amount 11,809 11,635 11,474 11,327
Age amount 7,333 7,225 7,125 7,033
  Net income threshold for age amount 36,976 36,430 35,927 35,466
Spouse or common-law partner amount (maximum) 11,809 11,635 11,474 11,327
Spouse or common-law partner amount (maximum if spouse or common-law partner is eligible for the Canada caregiver amount)Footnote 2 13,991 13,785 13,595 13,420
Amount for an eligible dependant (maximum) 11,809 11,635 11,474 11,327
Amount for an eligible dependant (maximum if dependant eligible for the Canada caregiver amount)Footnote 2 13,991 13,785 13,595 13,420
Canada caregiver amount for children under age 18Footnote 2 2,182 2,150 2,121 2,093
Canada employment amount (maximum) 1,195 1,178 1,161 1,146
Infirm dependant amount (maximum per dependant)Footnote 2 N/A N/A 6,788 6,700
  Net income threshold for infirm dependant amountFootnote 2 N/A N/A 6,807 6,720
Caregiver amount (maximum per dependant)Footnote 2 N/A N/A 4,667 4,608
Caregiver amount (maximum per dependant eligible for the family caregiver amount)Footnote 2 N/A N/A 6,788 6,701
  Net income threshold for caregiver amountFootnote 2 N/A N/A 15,940 15,735
Canada caregiver amount for other infirm dependants age 18 or older (maximum amount)Footnote 2 6,986 6,883 N/A N/A
  Net income threshold for Canada caregiver amountFootnote 2 16,405 16,163 N/A N/A
Disability amount 8,235 8,113 8,001 7,899
Supplement for children with disabilities (maximum) 4,804 4,733 4,667 4,607
Threshold relating to allowable child care and attendant care expenses 2,814 2,772 2,734 2,699
Adoption expenses (maximum per adoption) 15,905 15,670 15,453 15,255
Medical expense tax credit (3% of net income ceiling) 2,302 2,268 2,237 2,208
Refundable medical expense supplement
Maximum supplement 1,222 1,203 1,187 1,172
Minimum earnings threshold 3,566 3,514 3,465 3,421
Family net income threshold 27,044 26,644 26,277 25,939
Old age security repayment threshold 75,910 74,788 73,756 72,809
Certain board and lodging allowances paid to players on sports teams or members of recreation programs
Income exclusion (maximum per month) 359 353 348 344
Tradesperson's tools deduction
Threshold amount relating to cost of eligible tools 1,195 1,178 1,161 1,146
Goods and services tax/harmonized sales tax credit
Adult maximum 284 280 276 272
Child maximum 149 147 145 143
Single supplement 149 147 145 143
Phase-in threshold for the single supplement 9,209 9,073 8,948 8,833
Family net income at which credit begins to phase out 36,976 36,429 35,926 35,465
Tax-Free Savings Account (TFSA)
Annual TFSA dollar limitFootnote 3 5,500 5,500 5,500 10,000
Lifetime capital gains exemption for qualified farm or fishing property and qualified small business corporation sharesFootnote 4
Exemption limit 848,252 835,716 824,176 813,600
Deduction limit (since ½ of the capital gain is taxable) 424,126 417,858 412,088 406,800
Additional exemption amount for qualified farm or fishing property 151,748 164,284 175,824 186,400
Additional deduction amount for qualified farm or fishing property (since ½ of the capital gain is taxable) 75,874 82,142 87,912 93,200
Canada child benefit (CCB)Footnote 5
CCB (base benefit, child under age 6) 6,496 6,400 6,400 N/A
CCB (base benefit, child aged 6 to 17) 5,481 5,400 5,400 N/A
  Adjusted family net income at which phase out begins 30,450 30,000 30,000 N/A
  Second phase out threshold 65,975 65,000 65,000 N/A
  Base phase out amount for one eligible child 2,487 2,450 2,450 N/A
  Base phase out amount for two eligible children 4,796 4,725 4,725 N/A
  Base phase out amount for three eligible children 6,750 6,650 6,650 N/A
  Base phase out amount for four or more eligible children 8,171 8,050 8,050 N/A
Child disability benefit (CDB)Footnote 6
Maximum benefit 2,771 2,730 2,730 2,695
  Family net income threshold for phase out 65,975 65,000 65,000 44,701
Children’s special allowance (CSA)Footnote 7
CSA base amount Footnote 7 Footnote 7 Footnote 7 3,750
Canada child tax benefit
Base benefit Footnote 8 Footnote 8 Footnote 8 1,471
Additional benefit for third child Footnote 8 Footnote 8 Footnote 8 103
Family net income at which base benefit begins to phase out Footnote 8 Footnote 8 Footnote 8 44,701
National child benefit supplement (NCBS)
First child Footnote 9 Footnote 9 Footnote 9 2,279
Second child Footnote 9 Footnote 9 Footnote 9 2,016
Third child Footnote 9 Footnote 9 Footnote 9 1,918
Family net income at which NCB supplement begins to phase out Footnote 9 Footnote 9 Footnote 9 26,021
Family net income at which NCB supplement phase-out is complete Footnote 9 Footnote 9 Footnote 9 44,701
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