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.
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