Age amount – Personal income tax

• Federal: Line 30100
• Provincial or territorial: Line 58080
• Tax year: 2025| Prior tax years: 2024 and earlier

You may be able to claim the age amount to reduce the amount of income tax you owe.

If you were bankrupt or moved to Canada or from Canada during the tax year, special rules apply for claiming this amount. To learn more, contact the Canada Revenue Agency (CRA).

On this page

• Who can claim the age amount
• How much you can claim
  • Transferring the age amount
• How to claim this amount
• References

Who can claim the age amount

Generally, you can claim the age amount if you meet all of the following conditions:

• You were 65 years of age or older on December 31, 2025
• Your net income (line 23600 of your return) is less than $105,709

How much you can claim

The amount you can claim depends on your net income (line 23600 of your return).

Claim amount based on your net income

•  Federal amount for 2025

  If your net income (line 23600 of you return) was:

  • $45,522 or less, claim $9,028 
  • more than $45,522 but less than $105,709, complete the chart for line 30100 on your Federal Worksheet to calculate your claim

•  Provincial and territorial amounts for 2025

  The age amount you can claim may also vary depending on the province or territory where you lived at the end of the year :

   Alberta

  If your net income (line 23600 of you return) was:

  • $46,308 or less, claim $6,221
  • more than $46,308 but less than $87,782, complete the chart for line 58080 on Worksheet AB428 to calculate your claim
   British Columbia

  If your net income (line 23600 of you return) was:

  • $43,169 or less, claim $5,799
  • more than $43,169 but less than $81,829, complete the chart for line 58080 on Worksheet BC428 to calculate your claim
   Manitoba

  If your net income (line 23600 of you return) was:

  • $27,749 or less, claim $3,728
  • more than $27,749 but less than $52,602, complete the chart for line 58080 on Worksheet MB428 to calculate your claim
   New Brunswick

  If your net income (line 23600 of you return) was:

  • $44,945 or less, claim $6,037
  • more than $44,945 but less than $85,192, complete the chart for line 58080 on Worksheet NB428 to calculate your claim
   Newfoundland and Labrador

  If your net income (line 23600 of you return) was:

  • $38,712 or less, claim $7,064
  • more than $38,712 but less than $85,806, complete the chart for line 58080 on Worksheet NL428 to calculate your claim
   Northwest Territories

  If your net income (line 23600 of you return) was:

  • $45,522 or less, claim $8,727
  • more than $45,522 but less than $103,702, complete the chart for line 58080 on Worksheet NT428 to calculate your claim
   Nova Scotia

  If your net income (line 23600 of you return) was:

  • $30,828 or less, claim $5,734
  • more than $30,828 but less than $69,055, complete the chart for line 58080 on Worksheet NS428 to calculate your claim
   Nunavut

  If your net income (line 23600 of you return) was:

  • $45,522 or less, claim $12,303
  • more than $45,522 but less than $127,542, complete the chart for line 58080 on Worksheet NU428 to calculate your claim
   Ontario

  If your net income (line 23600 of you return) was:

  • $46,330 or less, claim $6,223
  • more than $46,330 but less than $87,817, complete the chart for line 58080 on Worksheet ON428 to calculate your claim
   Prince Edward Island

  If your net income (line 23600 of you return) was:

  • $36,600 or less, claim $6,510
  • more than $36,600 but less than $80,000, complete the chart for line 58080 on Worksheet PE428 to calculate your claim
   Quebec

  Refer to: Revenu Québec

   Saskatchewan

  If your net income (line 23600 of you return) was:

  • $43,066 or less, claim $5,785
  • more than $43,066 but less than $81,633, complete the chart for line 58080 on Worksheet SK428 to calculate your claim
   Yukon

  Claim the amount from line 30100 of your federal tax return.

Transferring the age amount

You may be able to transfer all or part of your age amount to your spouse or common-law partner. You may also be able to claim all or part of their age amount. For more information, see Line 32600 – Amounts transferred from your spouse or common-law partner.

How to claim this amount

You can claim the age amount if you meet the conditions and your net income is below the threshold.

Claim the age amount on your federal tax return and your provincial and territorial Form 428.

•  Federal tax return

  On line 30100 of your federal tax return, enter the federal age amount that you determined under How much you can claim.

•  Provincial or territorial Form 428

  Residents of a province or territory other than Quebec

  On line 58080 of your provincial or territorial Form 428, enter the provincial or territorial age amount that you determined under How much you can claim.

  Province or territory	Form
  Alberta	Form AB428
  British Columbia	Form BC428
  Manitoba	Form MB428
  New Brunswick	Form NB428
  Newfoundland and Labrador	Form NL428
  Northwest Territories	Form NT428
  Nova Scotia	Form NS428
  Nunavut	Form NU428
  Ontario	Form ON428
  Prince Edward Island	Form PE428
  Saskatchewan	Form SK428
  Yukon	Form YK428

  Residents of Quebec

  Province or territory	Form
  Quebec	Refer to:  Revenu Québec

References

Forms and publications

• Worksheet 5000-D1, Federal Worksheet (for all except non-residents)
• Form 5009-C, AB428 – Alberta Tax and Credits
• Worksheet 5009-D, Worksheet AB428 – Alberta
• Form 5010-C, BC428 – British Columbia Tax
• Worksheet 5010-D, Worksheet BC428 – British Columbia
• Form 5007-C, MB428 – Manitoba Tax
• Worksheet 5007-D, Worksheet MB428 – Manitoba
• Form 5004-C, NB428 – New Brunswick Tax and Credits
• Worksheet 5004-D, Worksheet NB428 – New Brunswick
• Form 5001-C, NL428 – Newfoundland and Labrador Tax
• Worksheet 5001-D, Worksheet NL428 – Newfoundland and Labrador
• Form 5012-C, NT428 – Northwest Territories Tax
• Worksheet 5012-D, Worksheet NT428 – Northwest Territories
• Form 5003-C, NS428 – Nova Scotia Tax
• Worksheet 5003-D, Worksheet NS428 – Nova Scotia
• Form 5014-C, NU428 – Nunavut Tax
• Worksheet 5014-D, Worksheet NU428 – Nunavut
• Form 5006-C, ON428 – Ontario Tax
• Worksheet 5006-D, Worksheet ON428 – Ontario
• Form 5002-C, PE428 – Prince Edward Island Tax and Credits
• Worksheet 5002-D, Worksheet PE428 – Prince Edward Island
• Form 5008-C, SK428 – Saskatchewan Tax
• Worksheet 5008-D, Worksheet SK428 – Saskatchewan
• Form 5011-C, YT428 – Yukon Tax
• Income Tax Folio S1-F4-C1, Basic Personal and Dependant Tax Credits

Related topics

• Line 32600 – Amounts transferred from your spouse or common-law partner
• Newcomers to Canada and the CRA