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Last updated: November 20 2024
Personal Amounts for 2025
The federal government has confirmed its final numbers to reflect the 2.7% indexing rate to be applied to personal amounts in 2025. Knowledge Bureau published the amounts several weeks ago, and was within a dollar on most estimations. Here are the final numbers for year-end tax planning purposes:
SUMMARY OF PERSONAL AMOUNTS
|
|
|
2021 |
2022 |
2023 |
2024 |
2025* |
|
Basic Personal Amount |
Basic Claim |
$12,421 |
$12,719 |
$13,521 |
$14,156 |
$14,538 |
|
Max. enhancement |
$1,387 |
$1,679 |
$1,479 |
$1,549 |
$1,591 |
|
|
Max Claim |
$13,808 |
$14,398 |
$15,000 |
$15,705 |
$16,129 |
|
|
Age Amount |
Max Claim |
$7,713 |
$7,898 |
$8,396 |
$8,790 |
$9,028 |
|
Reduced by net inc. over |
$38,893 |
$39,826 |
$42,335 |
$44,324 |
$45,522 |
|
|
Spouse or Common-Law Partner Amount |
Max Claim (high-income claimant) |
$12,421 |
$12,719 |
$13,521 |
$14,156 |
$14,538 |
|
Max. enhancement |
$1,387 |
$1,679 |
$1,479 |
$1,549 |
$1,591 |
|
|
Amount for Eligible Dependants |
Max Claim (high-income claimant) |
$12,421 |
$12,719 |
$13,521 |
$15,705 |
$16,129 |
|
Max. enhancement |
$1,387 |
$1,679 |
$1,479 |
$1,549 |
$1,591 |
|
|
Pension Inc. Amt. |
Maximum Claim1 |
$2,000 |
$2,000 |
$2,000 |
$2,000 |
$2,000 |
|
Adoption Expenses |
Maximum Claim |
$16,729 |
$17,131 |
$18,210 |
$19,066 |
19,580 |
|
Canada Caregiver Credit |
Infirm spouse, eligible dep. Or child |
$2,295 |
$2,350 |
$2,499 |
$2,626 |
$2,687 |
|
Other infirm dependants |
$7,348 |
$7,525 |
$7,999 |
$8,375 |
$8,601 |
|
|
Reduced by net inc. over |
$17,256 |
$17,670 |
$18,783 |
$19,666 |
$20,197 |
|
|
Disability Amount |
Basic Amount |
$8,662 |
$8,870 |
$9,428 |
$9,871 |
$10,138 |
|
Supp. Amount |
$5,053 |
$5,174 |
$5,500 |
$5,759 |
$5,914 |
|
|
Base Child Care Amount |
$2,959 |
$3,030 |
$3,221 |
$3,372 |
$3,464 |
|
|
Tuition Tax Credit |
Minimum Tuition1 |
$100 |
$100 |
$100 |
$100 |
$100 |
|
Medical Expenses |
3% limitation |
$2,421 |
$2,479 |
$2,635 |
$2,759 |
$2,834 |
|
Refundable Medical Expense Supplement |
Maximum |
$1,285 |
$1,316 |
$1,399 |
$1,464 |
$1,504 |
|
Base Family Income |
$28,446 |
$29,129 |
$30,964 |
$32,419 |
$32,294 |
|
|
Min. earned income |
$3,751 |
$3,841 |
$4,083 |
$4,275 |
$4,390 |
|
|
Donation Credit |
Low-rate ceiling1 |
$200 |
$200 |
$200 |
$200 |
$200 |
|
Canada Employment Amount |
Maximum |
$1,257 |
$1,287 |
$1,368 |
$1,432 |
$1,471 |
|
Home Buyers’ Amount
|
Maximum1 |
$5,000 |
$10,000 |
$10,000 |
$10,000 |
$10,000 |
|
Volunteer Firefighters |
Maximum1 |
$3,000 |
$3,000 |
$3,000 |
$6,000 |
$6,000 |
|
Volunteer Search and Rescue |
Maximum1 |
$3,000 |
$3,000 |
$3,000 |
$6,000 |
$6,000 |
|
Home Accessibility |
Maximum1 |
$10,000 |
$20,000 |
$20,000 |
$20,000 |
$20,000 |
1 These amounts are not indexed *2025 AMOUNTS ARE ESTIMATED AT 2.7% INDEX RATE.
