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Basic personal amount and main credits, 2026
These are the maximum amounts printed on the 2026 TD1 forms. The age amount shrinks as your net income goes up, and the pension amount is capped at the pension income you actually receive.
| Jurisdiction | Form | Basic personal amount | Age amount (65+) | Pension income amount | Disability amount |
|---|---|---|---|---|---|
| Federal | TD1 | $16,452 | $9,208 | $2,000 | $10,341 |
| British Columbia | TD1BC | $13,216 | $5,927 | $1,000 | $9,913 |
| Alberta | TD1AB | $22,769 | $6,345 | $1,753 | $17,563 |
| Saskatchewan | TD1SK | $20,381 | $5,901 | $1,000 | $14,266 |
| Manitoba | TD1MB | $15,780 | $3,728 | $1,000 | $6,180 |
| Ontario | TD1ON | $12,989 | $6,342 | $1,796 | $10,494 |
| New Brunswick | TD1NB | $13,664 | $6,158 | $1,000 | $10,210 |
| Nova Scotia | TD1NS | $11,932 | $5,826 | $1,173 | $7,341 |
| Prince Edward Island | TD1PE | $15,000 | $6,510 | $1,000 | $6,890 |
| Newfoundland and Labrador | TD1NL | $13,094 | $7,142 | $1,000 | $7,549 |
| Yukon | TD1YT | $16,452 | $9,208 | $2,000 | $10,341 |
| Northwest Territories | TD1NT | $18,198 | $8,902 | $1,000 | $14,758 |
| Nunavut | TD1NU | $19,659 | $12,550 | $2,000 | $16,733 |
| Quebec | TP-1015.3-V | $18,952 | See Revenu Québec | See Revenu Québec | See Revenu Québec |
Spouse and eligible dependant amounts
The spouse or common-law partner amount and the amount for an eligible dependant (often claimed by single parents) work the same way on each form: a maximum amount, reduced by the other person's net income.
| Province or territory | Form | How the amount is worked out |
|---|---|---|
| British Columbia | TD1BC | $11,317 if their net income is $1,132 or less; otherwise $12,449 minus their income |
| Alberta | TD1AB | Line 1 minus their net income |
| Saskatchewan | TD1SK | $20,381 if their net income is $2,038 or less; otherwise $22,419 minus their income |
| Manitoba | TD1MB | $9,134 minus their net income |
| Ontario | TD1ON | $11,029 if their net income is $1,103 or less; otherwise $12,132 minus their income |
| New Brunswick | TD1NB | $10,709 if their net income is $1,072 or less; otherwise $11,781 minus their income |
| Nova Scotia | TD1NS | $11,932 if their net income is $888 or less; otherwise $12,820 minus their income |
| Prince Edward Island | TD1PE | $12,740 if their net income is $1,274 or less; otherwise $14,014 minus their income |
| Newfoundland and Labrador | TD1NL | $9,142 if their net income is $915 or less; otherwise $10,057 minus their income |
| Yukon | TD1YT | Line 1 minus their net income (plus $2,740 if they're infirm) |
| Northwest Territories | TD1NT | Line 1 minus their net income |
| Nunavut | TD1NU | Line 1 minus their net income |
Which amount applies to you?
- Employees use the form for the province or territory where they work.
- Pensioners use the form for the province or territory where they live.
- Quebec employees fill out the federal TD1 and Revenu Québec's TP-1015.3-V instead of a CRA provincial form.
- You only need the provincial form if your federal total claim is more than $16,452, or if you claim any provincial amount besides the basic one. Saskatchewan parents should fill out TD1SK anyway, for the child amount.
Frequently asked questions
What is the 2026 federal basic personal amount?
$16,452. If your net income will be more than $181,440, you can claim a partial amount calculated on Form TD1-WS.
Which province has the highest basic personal amount in 2026?
Alberta, at $22,769. The lowest is Nova Scotia at $11,932.
Do the amounts change every year?
Most do. The CRA and most provinces index them to inflation each January, so fill out a new TD1 when you start a new job and check the amounts each year. Manitoba froze its basic amount at $15,780 for 2026.
Does a higher TD1 claim mean I pay less tax?
Not for the year. It means less tax is deducted from each pay. What you actually owe is settled when you file your return in spring.