Archived B.C. basic personal income tax credits

Find 2015 to 2023 B.C. basic personal income tax credits below. For years prior to 2015, contact the Canada Revenue Agency. For current tax credits and how tax credits apply, see our B.C. basic personal income tax credits page.

Indexed means the tax credit is adjusted each year by the Consumer Price Index for B.C. for the 12-month period ended on September 30 of the previous year.

Select the tax year:

• 2023
• 2022
• 2021
• 2020
• 2019
• 2018
• 2017
• 2016
• 2015

2023 Basic personal income tax credits

Tax credit	Base amount	Indexed	Note
Basic personal amount	$11,981	Yes
Spouse or common-law partner	$10,259	Yes	Credit reduced when spouse or common-law partner's income exceeds $1,026
Eligible dependant	$10,259	Yes	Credit reduced when dependant income exceeds $1,026
B.C. caregiver	$5,243	Yes	Credit reduced when dependant income exceeds $17,742
Age (65 or older by end of tax year)	$5,373	Yes	Credit reduced when income exceeds $39,994
Pension	$1,000	No
Adoption expense	Actual (to a maximum of $18,210)	No	Credit based on federal indexed maximum amount
Volunteer firefighters and search and rescue volunteers	$3,000	No
Charitable and other gifts	Actual	No	Lowest tax rate on first $200; 20.5% on the lesser of the amount in excess of $200 and the portion of taxable income above $240,716; and 16.8% on the remaining amount
Medical expense	Actual	Yes	Credit reduced by lesser of 3% of net income or $2,491
Disability amount	$8,986	Yes
Disability amount for child under 18	$5,242	Yes	Credit reduced by attendant care and child care expenses in excess of $3,044
Tuition	Actual	No
Student loan interest	Actual	No
EI	Actual (to a maximum of $1,002.45)	No
CPP	4.95% of your maximum CPP contributory earning (to a maximum of $3,123.45)	No	Only base CPP contributions are eligible for a tax credit. For more information on CPP base and additional contributions, see CPP enhancement.

2022 Basic personal income tax credits

Tax credit	Base amount	Indexed	Note
Basic personal amount	$11,302	Yes
Spousal	$9,678	Yes	Credit reduced when spousal income exceeds $968
Eligible dependant	$9,678	Yes	Credit reduced when dependant income exceeds $968
B.C. caregiver	$4,946	Yes	Credit reduced when dependant income exceeds $16,738
Age (65 or older by end of tax year)	$5,069	Yes	Credit reduced when income exceeds $37,730
Pension	$1,000	No
Adoption expense	Actual (to a maximum of $17,131)	No	Credit based on federal indexed maximum amount
Volunteer firefighters and search and rescue volunteers	$3,000	No
Charitable and other gifts	Actual	No	Lowest tax rate on first $200; 20.5% on the lesser of the amount in excess of $200 and the portion of taxable income above $227,091; and 16.8% on the remaining amount
Medical expense	Actual	Yes	Credit reduced by lesser of 3% of net income or $2,350
Mental or physical impairment	$8,477	Yes
Mental or physical impairment for child under 18	$4,946	Yes	Credit reduced by attendant care and child care expenses in excess of $2,871
Tuition	Actual	No
Student loan interest	Actual	No
EI and CPP	Actual	No

2021 Basic personal income tax credits

Tax credit	Base amount	Indexed	Note
Basic personal amount	$11,070	Yes
Spousal	$9,479	Yes	Credit reduced when spousal income exceeds $948
Eligible dependant	$9,479	Yes	Credit reduced when dependant income exceeds $948
B.C. caregiver	$4,844	Yes	Credit reduced when dependant income exceeds $16,394
Age (65 or older by end of tax year)	$4,964	Yes	Credit reduced when income exceeds $36,954
Pension	$1,000	No
Adoption expense	Actual (to a maximum of $16,729)	No	Credit based on federal indexed maximum amount
Volunteer firefighters and search and rescue volunteers	$3,000	No
Charitable and other gifts	Actual	No	Lowest tax rate on first $200; 20.5% on the lesser of the amount in excess of $200 and the portion of taxable income above $222,420; and 16.8% on the remaining amount
Medical expense	Actual	Yes	Credit reduced by lesser of 3% of net income or $2,302
Mental or physical impairment	$8,303	Yes
Mental or physical impairment for child under 18	$4,844	Yes	Credit reduced by attendant care and child care expenses in excess of $2,812
Tuition	Actual	No
Student loan interest	Actual	No
EI and CPP	Actual	No

2020 Basic personal income tax credits

Tax credit	Base amount	Indexed	Note
Basic personal amount	$10,949	Yes
Spousal	$9,376	Yes	Credit reduced when spousal income exceeds $938
Eligible dependant	$9,376	Yes	Credit reduced when dependant income exceeds $938
B.C. caregiver	$4,792	Yes	Credit reduced when dependant income exceeds $16,215
Age (65 or older by end of tax year)	$4,910	Yes	Credit reduced when income exceeds $36,552
Pension	$1,000	No
Adoption expense	Actual (to a maximum of $16,563)	No	Credit based on federal indexed maximum amount
Volunteer firefighters and search and rescue volunteers	$3,000	No
Charitable and other gifts	Actual	No	Lowest tax rate on first $200; 20.5% on the lesser of the amount in excess of $200 and the portion of taxable income above $220,000; and 16.8% on the remaining amount
Medical expense	Actual	Yes	Credit reduced by lesser of 3% of net income or $2,277
Mental or physical impairment	$8,212	Yes
Mental or physical impairment for child under 18	$4,791	Yes	Credit reduced by attendant care and child care expenses in excess of $2,782
Tuition	Actual	No
Student loan interest	Actual	No
EI and CPP	Actual	No

2019 Basic personal income tax credits

Tax credit	Base amount	Indexed	Note
Basic personal amount	$10,682	Yes
Spousal	$9,147	Yes	Credit reduced when spousal income exceeds $915
Eligible dependant	$9,147	Yes	Credit reduced when dependant income exceeds $915
B.C. caregiver	$4,674	Yes	Credit reduced when dependant income exceeds $15,820
Age (65 or older by end of tax year)	$4,791	Yes	Credit reduced when income exceeds $35,660
Pension	$1,000	No
Adoption expense	Actual (to a maximum of $16,255)	No	Credit based on federal indexed maximum amount
Volunteer firefighters and search and rescue volunteers	$3,000	No
Charitable and other gifts	Actual	No	Lowest tax rate on first $200 and highest rate on excess
Medical expense	Actual	Yes	Credit reduced by lesser of 3% of net income or $2,221
Mental or physical impairment	$8,012	Yes
Mental or physical impairment for child under 18	$4,674	Yes	Credit reduced by attendant care and child care expenses in excess of $2,714
Tuition	Actual	No
Student loan interest	Actual	No
EI and CPP	Actual	No

2018 Basic personal income tax credits

Tax credit	Base amount	Indexed	Note
Basic personal amount	$10,412	Yes
Spousal	$8,915	Yes	Credit reduced when spousal income exceeds $892
Eligible dependant	$8,915	Yes	Credit reduced when dependant income exceeds $892
B.C. caregiver	$4,556	Yes	Credit reduced when dependant income exceeds $15,419
Age (65 or older by end of tax year)	$4,669	Yes	Credit reduced when income exceeds $34,757
Pension	$1,000	No
Adoption expense	Actual (to a maximum of $15,905)	No	Credit based on federal indexed maximum amount
Volunteer firefighters and search and rescue volunteers	$3,000	No
Charitable and other gifts	Actual	No	Lowest tax rate on first $200 and highest rate on excess
Medical expense	Actual	Yes	Credit reduced by lesser of 3% of net income or $2,165
Mental or physical impairment	$7,809	Yes
Mental or physical impairment for child under 18	$4,556	Yes	Credit reduced by attendant care and child care expenses in excess of $2,645
Tuition	Actual	No
Education (full-time student)	$200 per month	No
Education (part-time student)	$60 per month	No
Student loan interest	Actual	No
EI and CPP	Actual	No

2017 Basic personal income tax credits

Tax credit	Base amount	Indexed	Note
Basic personal amount	$10,208	Yes
Spousal	$8,740	Yes	Credit reduced when spousal income exceeds $874
Eligible dependant	$8,740	Yes	Credit reduced when dependant income exceeds $874
Infirm dependant	$4,467	Yes	Credit reduced when dependant income exceeds $7,115
In-home care of relative	$4,467	Yes	Credit reduced when relative's income exceeds $15,117
Age (65 or older by end of tax year)	$4,578	Yes	Credit reduced when income exceeds $34,075
Pension	$1,000	No
Adoption expense	Actual (to a maximum of $15,670)	No	Credit based on federal indexed maximum amount
Child fitness	Actual (to a maximum of $500 per child)	No	Maximum is increased to $1,000 if the child is eligible for the disability tax credit
Child fitness equipment	Child fitness credit claimed x 50%	No
Child arts	Actual (to a maximum of $500 per child)	No	Maximum is increased to $1,000 if the child is eligible for the disability tax credit
Volunteer firefighters and search and rescue volunteers	$3,000	No
Charitable and other gifts	Actual	No	Lowest tax rate on first $200 and highest rate on excess
Medical expense	Actual	Yes	Credit reduced by lesser of 3% of net income or $2,122
Mental or physical impairment	$7,656	Yes
Mental or physical impairment for child under 18	$4,467	Yes	Credit reduced by attendant care and child care expenses in excess of $2,593
Tuition	Actual	No
Education (full-time student)	$200 per month	No
Education (part-time student)	$60 per month	No
Student loan interest	Actual	No
EI and CPP	Actual	No
Education coaching	$500	No

2016 Basic personal income tax credits

Tax credit	Base amount	Indexed	Note
Basic personal amount	$10,027	Yes
Spousal	$8,586	Yes	Credit reduced when spousal income exceeds $859
Eligible dependant	$8,586	Yes	Credit reduced when dependant income exceeds $859
Infirm dependant	$4,388	Yes	Credit reduced when dependant income exceeds $6,989
In-home care of relative	$4,387	Yes	Credit reduced when relative's income exceeds $14,850
Age (65 or older by end of tax year)	$4,497	Yes	Credit reduced when income exceeds $33,473
Pension	$1,000	No
Adoption expense	Actual (to a maximum of $15,453)	No	Credit based on federal indexed maximum amount
Child fitness	Actual (to a maximum of $500 per child)	No	Maximum is increased to $1,000 if the child is eligible for the disability tax credit
Child fitness equipment	Child fitness credit claimed x 50%	No
Child arts	Actual (to a maximum of $500 per child)	No	Maximum is increased to $1,000 if the child is eligible for the disability tax credit
B.C. back to school	$250 per child	No
Charitable and other gifts	Actual	No	Lowest tax rate on first $200 and highest rate on excess
Medical expense	Actual	Yes	Credit reduced by lesser of 3% of net income or $2,085
Mental or physical impairment	$7,521	Yes
Mental or physical impairment for child under 18	$4,388	Yes	Credit reduced by attendant care and child care expenses in excess of $2,547
Tuition	Actual	No
Education (full-time student)	$200 per month	No
Education (part-time student)	$60 per month	No
Student loan interest	Actual	No
EI and CPP	Actual	No
Education coaching	$500	No

2015 Basic personal income tax credits

Tax credit	Base amount	Indexed	Note
Basic personal amount	$9,938	Yes
Spousal	$8,509	Yes	Credit reduced when spousal income exceeds $851
Eligible dependant	$8,509	Yes	Credit reduced when dependant income exceeds $851
Infirm dependant	$4,348	Yes	Credit reduced when dependant income exceeds $6,927
In-home care of relative	$4,349	Yes	Credit reduced when relative's income exceeds $14,717
Age (65 or older by end of tax year)	$4,457	Yes	Credit reduced when income exceeds $33,174
Pension	$1,000	No
Adoption expense	Actual (to a maximum of $15,255)	No	Credit based on federal indexed maximum amount
Child fitness	Actual (to a maximum of $500 per child)	No	Maximum is increased to $1,000 if the child is eligible for the disability tax credit
Child fitness equipment	Child fitness credit claimed x 50%	No
Child arts	Actual (to a maximum of $500 per child)	No	Maximum is increased to $1,000 if the child is eligible for the disability tax credit
Charitable and other gifts	Actual	No	Lowest tax rate on first $200 and highest rate on excess
Medical expense	Actual	Yes	Credit reduced by lesser of 3% of net income or $2,066
Mental or physical impairment	$7,454	Yes
Mental or physical impairment for child under 18	$4,349	Yes	Credit reduced by attendant care and child care expenses in excess of $2,525
Tuition	Actual	No
Education (full-time student)	$200 per month	No
Education (part-time student)	$60 per month	No
Student loan interest	Actual	No
EI and CPP	Actual	No
Education coaching	$500	No