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 4  and Child disability benefitFootnote 5 , 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 2019 2018 2017 2016
Indexation increase 2.2% 1.5% 1.4% 1.3%
Tax bracket thresholds
Taxable income above which the 20.5% bracket begins 47,630 46,605 45,916 45,282
Taxable income above which the 26% bracket begins 95,259 93,208 91,831 90,563
Taxable income above which the 29% bracket begins 147,667 144,489 142,353 140,388
Taxable income above which the 33% bracket begins 210,371 205,842 202,800 200,000
Amounts relating to non-refundable tax credits
Basic personal amount 12,069 11,809 11,635 11,474
Age amount 7,494 7,333 7,225 7,125
Net income threshold for age amount 37,790 36,976 36,430 35,927
Spouse or common-law partner amount (maximum) 12,069 11,809 11,635 11,474
Spouse or common-law partner amount (maximum if dependant eligible for the Canada caregiver amount) Footnote 1 14,299 13,991 13,785 13,595
Amount for an eligible dependant (maximum) 12,069 11,809 11,635 11,474
Amount for an eligible dependant (maximum if dependant eligible for the Canada caregiver amount)Footnote 1 14,299 13,991 13,785 13,595
Canada caregiver amount for children under age 18 Footnote 1 2,230 2,182 2,150 2,121
Canada employment amount (maximum) 1,222 1,195 1,178 1,161
Infirm dependant amount (maximum per dependant) Footnote 1 NA NA NA 6,788
Net income threshold for infirm dependant amount Footnote 1 NA NA NA 6,807
Caregiver amount (maximum per dependant) Footnote 1 NA NA NA 4,667
Caregiver amount (maximum per dependant eligible for the family caregiver amount) Footnote 1 NA NA NA 6,788
Net income threshold for caregiver amount NA NA NA 15,940
Canada caregiver amount for other infirm dependants age 18 or older (maximum amount) Footnote 1 7,140 6,986 6,883 NA
Net income threshold for Canada caregiver amount Footnote 1 16,766 16,405 16,163 NA
Disability amount 8,416 8,235 8,113 8,001
Supplement for children with disabilities (maximum) 4,909 4,804 4,733 4,667
Threshold relating to allowable child care and attendant care expenses 2,875 2,814 2,772 2,734
Adoption expenses (maximum per adoption) 16,255 15,905 15,670 15,453
Medical expense tax credit (3% of net income ceiling) 2,352 2,302 2,268 2,237
Refundable medical expense supplement
Maximum supplement 1,248 1,222 1,203 1,187
Minimum earnings threshold 3,645 3,566 3,514 3,465
Family net income threshold 27,639 27,044 26,644 26,277
Old age security repayment
Old age security repayment threshold 77,580 75,910 74,788 73,756
Certain board and lodging allowances paid to players on sports teams or members of recreation programs
Income exclusion (maximum per month) 366 359 353 348
Tradesperson’s tools deduction
Threshold amount relating to cost of eligible tools 1,222 1,195 1,178 1,161
Goods and services tax/harmonized sales tax credit
Adult maximum 290 284 280 276
Child maximum 153 149 147 145
Single supplement 153 149 147 145
Phase-in threshold for the single supplement 9,412 9,209 9,073 8,948
Family net income at which credit begins to phase out 37,789 36,976 36,429 35,926
Tax-free savings account
Annual TFSA dollar limit Footnote 2 6,000 5,500 5,500 5,500
Lifetime capital gains exemption for qualified farm or fishing property and qualified small business corporation shares Footnote 3
Exemption limit 866,912 848,252 835,716 824,176
Deduction limit (since ½ of the capital gain is taxable) 433,456 424,126 417,858 412,088
Additional exemption amount for qualified farm or fishing property 133,088 151,748 164,284 175,824
Additional deduction amount for qualified farm or fishing property (since ½ of the capital gain is taxable) 66,544 75,874 82,142 87,912
Canada child benefit (CCB) Footnote 4
CCB (base benefit, child under age 6) 6,639 6,496 6,400 6,400
CCB (base benefit, child aged 6 to 17) 5,602 5,481 5,400 5,400
Adjusted family net income at which phase out begins 31,120 30,450 30,000 30,000
Second phase out threshold 67,426 65,975 65,000 65,000
Base phase out amount for one eligible child 2,541 2,487 2,450 2,450
Base phase out amount for two eligible children 4,901 4,796 4,725 4,725
Base phase out amount for three eligible children 6,898 6,750 6,650 6,650
Base phase out amount for four or more eligible children 8,351 8,171 8,050 8,050
Child disability benefit (CDB)  Footnote 5
Maximum benefit 2,832 2771 2730 2730
Family net income threshold for phase out 67,426 65,975 65,000 65,000
Children’s special allowance (CSA) Footnote 6
CSA base amount Footnote 6 Footnote 6 Footnote 6 Footnote 6
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