Tax credit amounts on which individual non-refundable federal tax credits for 2025 are based, and the actual tax credit claimable, will be as follows:
Credit amount Tax credit
Basic personal amount* $16,129 $2,419
Spouse or common-law
partner amount* $16,129 $2,419
Eligible dependent amount* $16,129 $2,419
Age amount $9,028 $1,354
net income threshold for erosion of
age credit $45,522
Canada employment amount $1,471 $221
Disability amount $10,138 $1,521
Adoption expenses credit $19,580 $2,937
Medical expense tax credit (3% of
net income ceiling) $2,834
*For taxpayers having net income for the year of more than $253,414, amounts claimable for the basic personal amount, the spousal amount, and the eligible dependent amount for 2025 may differ.