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Archived B.C. basic personal income tax credits

Last updated on December 17, 2025

Find 2016 to 2024 B.C. basic personal income tax credits below. For years prior to 2016, 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:

2024 Basic personal income tax credits
Tax credit Base amount Indexed Note
Basic personal amount $12,580 Yes  
Spouse or common-law partner $10,772 Yes Credit reduced when spouse or common-law partner's income exceeds $1,078
Eligible dependant $10,772 Yes Credit reduced when dependant income exceeds $1,078
B.C. caregiver $5,505 Yes Credit reduced when dependant income exceeds $18,629
Age (65 or older by end of tax year) $5,641 Yes Credit reduced when income exceeds $41,993
Pension $1,000 No  
Adoption expense Actual (to a maximum of $19,066) 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 $252,752; and 16.8% on the remaining amount
Medical expense Actual Yes Credit reduced by lesser of 3% of net income or $2,616
Disability amount $9,435 Yes  
Disability amount for child under 18 $5,505 Yes Credit reduced by attendant care and child care expenses in excess of $3,196
Tuition Actual No  
Student loan interest Actual No  
Employment Insurance (EI) Actual (to a maximum of $1,049.12) No  
Canada Pension Plan (CPP) 4.95% of your maximum CPP contributory earnings (to a maximum of $3,217.50) No Only base CPP contributions are eligible for a tax credit. For more information on CPP base and additional contributions, see CPP enhancement.
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  
Employment Insurance (EI) Actual (to a maximum of $1,002.45) No  
Canada Pension Plan (CPP) 4.95% of your maximum CPP contributory earnings (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  
Employment Insurance (EI) and Canada Pension Plan (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  
Employment Insurance (EI) and Canada Pension Plan (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  
Employment Insurance (EI) and Canada Pension Plan (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  
Employment Insurance (EI) and Canada Pension Plan (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  
Employment Insurance (EI) and Canada Pension Plan (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  
Employment Insurance (EI) and Canada Pension Plan (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  
Employment Insurance (EI) and Canada Pension Plan (CPP) Actual No  
Education coaching $500 No  
Contact information

Contact the Canada Revenue Agency with your questions about income tax or for assistance in completing your income tax return.

Phone:
1-800-959-8281 
(Toll free in Canada)