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Provincial Taxes
Provincial Tax Credits Comparison
15 min readUpdated December 2024
Provincial Benefits Vary Widely
Beyond the universal federal benefits, each province offers unique tax credits and benefits. Understanding what's available in your province can result in hundreds or thousands of dollars in additional benefits.
Climate/Carbon Tax Credits
Credits to offset carbon pricing, paid quarterly:
| Province | Credit Name | Max Amount (Family of 4) |
|---|---|---|
| Ontario | Climate Action Incentive | ~$1,120/year |
| Alberta | Climate Action Incentive | ~$1,544/year |
| Saskatchewan | Climate Action Incentive | ~$1,504/year |
| Manitoba | Climate Action Incentive | ~$1,200/year |
| BC | BC Climate Action Tax Credit | ~$1,260/year |
| Quebec | (Part of Solidarity Credit) | Varies |
Tip: Rural residents receive an additional 10-20% supplement on climate credits. Make sure your address is current with CRA.
Family Benefits by Province
Provincial child/family benefits (in addition to Canada Child Benefit):
Ontario
- Ontario Child Benefit: Up to $1,607/child (combined with CCB payments)
- CARE Credit: Up to 75% of childcare expenses
Quebec
- Family Allowance: Up to $2,782/child
- Childcare Credit: Up to 78% of expenses
- $8.70/day subsidized daycare
British Columbia
- BC Family Benefit: Up to $1,750/child
- BC Early Childhood Tax Benefit: Up to $55/month (children under 6)
Alberta
- Alberta Child and Family Benefit: Up to $1,469/child + working component
Saskatchewan
- Saskatchewan Low-Income Tax Credit: Family component available
Manitoba
- Manitoba Child Benefit: Integrated with CCB
Atlantic Provinces
- Nova Scotia: NS Child Benefit, Affordable Living Tax Credit
- New Brunswick: NB Child Tax Benefit
- PEI: PEI Sales Tax Credit
- Newfoundland: NL Child Benefit, Mother Baby Nutrition Supplement
Low-Income/Working Tax Credits
| Province | Credit Name | Maximum |
|---|---|---|
| Ontario | LIFT Credit | $875 |
| Quebec | Work Premium | $1,147-$2,036 |
| BC | BC Tax Reduction | Varies |
| Manitoba | Primary Caregiver Tax Credit | $1,400 |
| Saskatchewan | Low-Income Tax Credit | $358/adult |
| Nova Scotia | Affordable Living Tax Credit | $255/adult |
Senior-Specific Credits
Age Amount (Provincial)
Most provinces offer an age amount similar to federal:
- Ontario: Up to $5,799
- BC: Up to $5,870
- Alberta: Up to $6,350
- Quebec: Up to $3,751
Senior-Specific Benefits
- Ontario: Seniors' Public Transit Tax Credit (15%)
- BC: BC Senior's Supplement, Shelter Aid for Elderly Renters
- Alberta: Alberta Seniors Benefit
- Manitoba: Education Property Tax Credit (enhanced for seniors)
- Saskatchewan: Senior Citizens' Heritage Grant
Housing and Property Credits
Renters
| Province | Credit | Details |
|---|---|---|
| Ontario | OTB - Property Component | Based on rent paid |
| Quebec | Solidarity Credit | Housing component |
| BC | Renter's Tax Credit | Up to $400 |
| Manitoba | Renters Tax Credit | Based on rent paid |
| Saskatchewan | Low-Income Credit | Housing component |
Homeowners
- Ontario: Property tax component of OTB
- Manitoba: Education Property Tax Credit (up to $700)
- Saskatchewan: Property tax reduction programs
- Quebec: Property component of Solidarity Credit
Education Credits
Tuition Credits
- Ontario: 5.05% tuition credit
- Quebec: 8% tuition credit, different transfer rules
- Most provinces: Provincial tuition credits at lowest bracket rate
Student Loan Interest
- Provincial credits generally mirror federal
- Quebec administers own student loans
Disability and Medical Credits
Provincial Disability Credits
- Most provinces offer disability amount parallel to federal
- Amounts vary by province
- Must qualify for federal DTC to claim provincial
Medical Expense Credits
- All provinces offer medical expense credit
- Thresholds and rates vary
- Quebec has refundable component
Political Contribution Credits
| Province | Maximum Credit |
|---|---|
| Ontario | $1,509 |
| BC | No provincial credit |
| Alberta | $1,000 |
| Quebec | $605 |
| Manitoba | $1,000 |
Sales Tax Credits
Provinces with separate sales tax credits:
- Ontario: Sales Tax Credit (part of OTB) - up to $360
- Quebec: QST Credit (part of Solidarity Credit)
- Saskatchewan: Low-Income Tax Credit includes sales component
- PEI: Sales Tax Credit
Remember: GST/HST Credit is federal and available to all Canadians regardless of province. Provincial sales tax credits are additional benefits.
Northern and Remote Area Benefits
- Ontario: Northern Ontario Energy Credit (up to $180)
- Quebec: Northern Village component of Solidarity Credit
- BC: Enhanced climate credit for rural/northern
- Federal: Northern Residents Deduction (all provinces)
How to Claim Provincial Credits
Automatic Credits
- Most provincial credits calculated automatically
- File tax return to receive benefits
- Climate credits paid quarterly
Application Required
- Some benefits require separate applications
- Quebec Solidarity Credit requires Schedule D
- Specific disability/shelter programs may need applications
Moving Between Provinces
- Provincial credits based on December 31 residence
- Moving mid-year affects which province's credits you receive
- May need to return advance payments if you move
Questions About Provincial Credits?
Our AI tax assistant can help answer specific questions about credits in your province.
Ask the Tax AssistantDisclaimer: Provincial credits and amounts change frequently. Verify current amounts with your provincial government.