Dollar amounts on which individual non-refundable federal tax credits for 2023 are based, and the actual tax credit claimable, will be as follows:
| Credit amount | Tax credit | |
| Basic personal amount* | $15,000 | $2,250 |
| Spouse or common-law partner amount | $15,000 | $2,250 |
| Eligible dependent amount* | $15,000 | $2,250 |
| Age amount | $8,396 | $1,259.40 |
| Net income threshold for erosion of age credit | $42,335 | — |
| Canada employment amount | $1,368 | $205.20 |
| Disability amount | $9,428 | $1,414.20 |
| Adoption expenses credit | $18,210 | $2,731.50 |
| Medical expense tax credit income threshold amount | $2,635 |
*For taxpayers having net income for the year of more than $165,430, amounts claimable for the basic personal amount, the spousal amount and the eligible dependant amount for 2023 may differ.
