The 2026 federal TD1, line by line
These are the lines on page 1 of the 2026 federal TD1, with the maximum amounts the CRA set for 2026.
| Line | What it is | Amount | Who can claim it |
|---|---|---|---|
| 1 | Basic personal amount | $16,452 | Partial amount if your net income will be over $181,440 (Form TD1-WS). |
| 2 | Canada caregiver amount for infirm children under age 18 | $2,740 per child | Only one parent claims it, for each infirm child born in 2009 or later. |
| 3 | Age amount | $9,208 | If you'll be 65 or older on December 31, 2026, and your net income is $46,432 or less. Reduced to zero at $107,819. |
| 4 | Pension income amount | Up to $2,000 | Regular pension payments, not CPP, QPP, OAS or GIS. |
| 5 | Tuition (full-time and part-time) | Fees you pay | Tuition over $100 per institution at a certified school. |
| 6 | Disability amount | $10,341 | Only with an approved Form T2201, Disability Tax Credit Certificate. |
| 7 | Spouse or common-law partner amount | Line 1 minus their income | If you support a spouse who lives with you. Add $2,740 to line 1 first if they're infirm. |
| 8 | Amount for an eligible dependant | Line 1 minus their income | Usually single parents, for one related dependant who lives with you. |
| 9 | Canada caregiver amount for eligible dependant or spouse | Worksheet | Infirm spouse or dependant 18+ with net income of $29,374 or less (Form TD1-WS). |
| 10 | Canada caregiver amount for dependants age 18 or older | $8,773 each | Infirm dependant with net income of $20,601 or less; partial up to $29,374. |
| 11 | Amounts transferred from your spouse or common-law partner | Unused amounts | Their unused age, pension, tuition or disability amount. |
| 12 | Amounts transferred from a dependant | Unused amounts | A dependant's unused disability amount, or a child's or grandchild's unused tuition. |
| 13 | Total claim amount | Lines 1 to 12 | Your employer uses this to set your federal tax deductions. |
Page 2 of the TD1
- More than one employer or payer. If you already claimed your credits on another 2026 TD1, tick the box and enter 0 on line 13 so the second job deducts enough tax.
- Total income less than your total claim. Tick this if you'll earn less in the year than your line 13 total. Your employer won't deduct tax.
- Non-residents. You can only claim the credits if 90% or more of your world income is taxed in Canada.
- Northern residents deduction. $11 a day, or $22 a day if you maintain your home and are the only one in it claiming, for more than six months in a row in a prescribed northern zone. Intermediate zones get half.
- Additional tax. Ask for extra tax off each pay if you have other income, such as CPP or OAS, to avoid a balance owing.
Common mistakes
- Claiming the basic personal amount with two employers at the same time. You can only claim your credits once. On the second job, tick the “more than one employer” box and enter 0, or you'll owe tax in April.
- Using the spouse's gross pay instead of their net income for the spouse amount.
- Keeping an old TD1 after your situation changes. Fill out a new one when you get a new dependant, separate, turn 65 or start a pension.
- Forgetting the provincial form. If you only hand in the federal TD1, your employer uses the provincial basic amount and nothing else.
Frequently asked questions
What is the 2026 federal basic personal amount?
$16,452. If your net income from all sources will be more than $181,440, you can enter a partial amount calculated on Form TD1-WS.
When do I need a new TD1?
When you start a new job, when you want to change what you claimed (for example a new dependant), when you want to claim the northern residents deduction, or when you want more tax deducted.
Who do I give my TD1 to?
Your employer or payer, not the CRA. Keep a copy for yourself.
What if I don't fill out a TD1?
Your employer deducts tax as if you only claim the basic personal amount, which may mean too much tax is taken off if you qualify for other credits.