Non-Refundable Tax Credits

A non-refundable credit calculates as (claimed amount) × (lowest federal bracket rate), which has been 15% federally for many years. Provincial credits work the same way at the lowest provincial rate. The credit is applied against tax otherwise payable, but cannot generate a refund — that’s what “non-refundable” means.

Basic personal amount (BPA)

Everyone receives the BPA. For 2025 the federal amount is $16,129, worth up to $2,419 of federal tax credit. There is a phase-down for very high incomes (top federal bracket) that the Detailed Income Tax Calculator handles automatically.

Each province has its own BPA — see your province’s page for the figure.

Age amount

If you are 65 or older at year-end, you can claim a federal age amount of $8,790 (2025), reduced when net income exceeds a threshold (around $44,325 in 2025) and eliminated above a second threshold (around $102,925).

Spouse or common-law partner amount

If you supported a spouse or common-law partner whose net income was below the BPA, you can claim the difference, up to a maximum equal to the BPA itself ($16,129 in 2025).

Eligible dependant amount

If you were single, divorced, or separated for any part of the year and maintained a home for a dependent relative (typically a child), you can claim the eligible-dependant amount instead of (not in addition to) the spouse amount. Maximum 2025 amount mirrors the BPA at $16,129.

Canada caregiver credit

For supporting a spouse, common-law partner, or dependant with a physical or mental impairment. The credit comes in two tiers depending on the relationship and the dependant’s income, with a maximum claim in 2025 of approximately $8,375 for an infirm adult dependant.

Tuition credit

Tuition fees paid to a qualifying post-secondary institution (or to an occupational skills course at a designated educational institution) generate a federal credit at 15% of the eligible amount. Unused amounts can be:

• Carried forward by the student indefinitely
• Transferred (up to $5,000 each year) to a spouse, parent, or grandparent

The textbook and education amounts were eliminated federally in 2017 and are no longer claimable, though some provinces still offer parallel amounts.

Medical expenses

You can claim eligible medical expenses for yourself, your spouse, and your minor children, in excess of the lesser of:

• 3% of net income, or
• a fixed federal threshold ($2,759 in 2025)

The 12-month period for which expenses are claimed can end on any date in the tax year — pick the window that maximises the claim.

Eligible expenses include prescription drugs, dental work, vision care, many medical practitioner fees, attendant care, and certain home renovations for accessibility. The CRA publishes a detailed list.

Charitable donations

Donations to registered charities generate a credit at 15% on the first $200 of donations and a higher rate (29%, or 33% for income in the top bracket) on amounts above $200. Provincial credits stack on top.

You can pool a couple’s donations on either spouse’s return and you can carry unused donations forward for up to five years.

Disability tax credit

A separate dedicated page covers the DTC and related credits — see Disabilities Resources.