{
 "title": "Canadian TD1 personal tax credit amounts, 2026",
 "description": "The age, pension income, disability, spouse and eligible dependant amounts, federally and for twelve provinces and territories. These are published across fifteen separate TD1 PDFs and nowhere as a table. Where a jurisdiction defines a claim against its basic personal amount rather than printing a figure, the row says so in `basis` and leaves `amount` empty rather than inventing one. Quebec is absent: it does not use a TD1.",
 "license": "CC BY 4.0 — attribute to worklets.ai",
 "generated": "2026-10-08",
 "rows": [
  {
   "jurisdiction": "CA",
   "jurisdiction_name": "Canada",
   "level": "federal",
   "tax_year": 2026,
   "credit": "age",
   "credit_label": "Age amount",
   "basis": "fixed",
   "amount": 9208,
   "income_threshold": 46432,
   "dependant_income_threshold": null,
   "phase_out_end": null,
   "infirm_supplement": null,
   "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/adjustment-personal-income-tax-benefit-amounts.html",
   "verified_at": "2026-09-19"
  },
  {
   "jurisdiction": "CA",
   "jurisdiction_name": "Canada",
   "level": "federal",
   "tax_year": 2026,
   "credit": "pension",
   "credit_label": "Pension income amount",
   "basis": "fixed",
   "amount": 2000,
   "income_threshold": null,
   "dependant_income_threshold": null,
   "phase_out_end": null,
   "infirm_supplement": null,
   "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/adjustment-personal-income-tax-benefit-amounts.html",
   "verified_at": "2026-09-19"
  },
  {
   "jurisdiction": "CA",
   "jurisdiction_name": "Canada",
   "level": "federal",
   "tax_year": 2026,
   "credit": "disability",
   "credit_label": "Disability amount",
   "basis": "fixed",
   "amount": 10341,
   "income_threshold": null,
   "dependant_income_threshold": null,
   "phase_out_end": null,
   "infirm_supplement": null,
   "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/adjustment-personal-income-tax-benefit-amounts.html",
   "verified_at": "2026-09-19"
  },
  {
   "jurisdiction": "CA",
   "jurisdiction_name": "Canada",
   "level": "federal",
   "tax_year": 2026,
   "credit": "spouse",
   "credit_label": "Spouse or common-law partner amount",
   "basis": "fixed",
   "amount": 16452,
   "income_threshold": null,
   "dependant_income_threshold": null,
   "phase_out_end": null,
   "infirm_supplement": null,
   "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/adjustment-personal-income-tax-benefit-amounts.html",
   "verified_at": "2026-09-19"
  },
  {
   "jurisdiction": "CA",
   "jurisdiction_name": "Canada",
   "level": "federal",
   "tax_year": 2026,
   "credit": "eligibleDependant",
   "credit_label": "Amount for an eligible dependant",
   "basis": "fixed",
   "amount": 16452,
   "income_threshold": null,
   "dependant_income_threshold": null,
   "phase_out_end": null,
   "infirm_supplement": null,
   "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/adjustment-personal-income-tax-benefit-amounts.html",
   "verified_at": "2026-09-19"
  },
  {
   "jurisdiction": "AB",
   "jurisdiction_name": "Alberta",
   "level": "province",
   "tax_year": 2026,
   "credit": "age",
   "credit_label": "Age amount",
   "basis": "fixed",
   "amount": 6345,
   "income_threshold": 47234,
   "dependant_income_threshold": null,
   "phase_out_end": 89534,
   "infirm_supplement": null,
   "source_url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-26e.pdf",
   "verified_at": "2026-09-19"
  },
  {
   "jurisdiction": "AB",
   "jurisdiction_name": "Alberta",
   "level": "province",
   "tax_year": 2026,
   "credit": "pension",
   "credit_label": "Pension income amount",
   "basis": "fixed",
   "amount": 1753,
   "income_threshold": null,
   "dependant_income_threshold": null,
   "phase_out_end": null,
   "infirm_supplement": null,
   "source_url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-26e.pdf",
   "verified_at": "2026-09-19"
  },
  {
   "jurisdiction": "AB",
   "jurisdiction_name": "Alberta",
   "level": "province",
   "tax_year": 2026,
   "credit": "disability",
   "credit_label": "Disability amount",
   "basis": "fixed",
   "amount": 17563,
   "income_threshold": null,
   "dependant_income_threshold": null,
   "phase_out_end": null,
   "infirm_supplement": null,
   "source_url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-26e.pdf",
   "verified_at": "2026-09-19"
  },
  {
   "jurisdiction": "AB",
   "jurisdiction_name": "Alberta",
   "level": "province",
   "tax_year": 2026,
   "credit": "spouse",
   "credit_label": "Spouse or common-law partner amount",
   "basis": "basic_personal_amount_less_dependant_income",
   "amount": null,
   "income_threshold": null,
   "dependant_income_threshold": null,
   "phase_out_end": null,
   "infirm_supplement": null,
   "source_url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-26e.pdf",
   "verified_at": "2026-09-19"
  },
  {
   "jurisdiction": "AB",
   "jurisdiction_name": "Alberta",
   "level": "province",
   "tax_year": 2026,
   "credit": "eligibleDependant",
   "credit_label": "Amount for an eligible dependant",
   "basis": "basic_personal_amount_less_dependant_income",
   "amount": null,
   "income_threshold": null,
   "dependant_income_threshold": null,
   "phase_out_end": null,
   "infirm_supplement": null,
   "source_url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-26e.pdf",
   "verified_at": "2026-09-19"
  },
  {
   "jurisdiction": "BC",
   "jurisdiction_name": "British Columbia",
   "level": "province",
   "tax_year": 2026,
   "credit": "age",
   "credit_label": "Age amount",
   "basis": "fixed",
   "amount": 5927,
   "income_threshold": 44119,
   "dependant_income_threshold": null,
   "phase_out_end": 83633,
   "infirm_supplement": null,
   "source_url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1bc/td1bc-26e.pdf",
   "verified_at": "2026-09-19"
  },
  {
   "jurisdiction": "BC",
   "jurisdiction_name": "British Columbia",
   "level": "province",
   "tax_year": 2026,
   "credit": "pension",
   "credit_label": "Pension income amount",
   "basis": "fixed",
   "amount": 1000,
   "income_threshold": null,
   "dependant_income_threshold": null,
   "phase_out_end": null,
   "infirm_supplement": null,
   "source_url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1bc/td1bc-26e.pdf",
   "verified_at": "2026-09-19"
  },
  {
   "jurisdiction": "BC",
   "jurisdiction_name": "British Columbia",
   "level": "province",
   "tax_year": 2026,
   "credit": "disability",
   "credit_label": "Disability amount",
   "basis": "fixed",
   "amount": 9913,
   "income_threshold": null,
   "dependant_income_threshold": null,
   "phase_out_end": null,
   "infirm_supplement": null,
   "source_url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1bc/td1bc-26e.pdf",
   "verified_at": "2026-09-19"
  },
  {
   "jurisdiction": "BC",
   "jurisdiction_name": "British Columbia",
   "level": "province",
   "tax_year": 2026,
   "credit": "spouse",
   "credit_label": "Spouse or common-law partner amount",
   "basis": "fixed",
   "amount": 11317,
   "income_threshold": null,
   "dependant_income_threshold": 1132,
   "phase_out_end": 12449,
   "infirm_supplement": null,
   "source_url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1bc/td1bc-26e.pdf",
   "verified_at": "2026-09-19"
  },
  {
   "jurisdiction": "BC",
   "jurisdiction_name": "British Columbia",
   "level": "province",
   "tax_year": 2026,
   "credit": "eligibleDependant",
   "credit_label": "Amount for an eligible dependant",
   "basis": "fixed",
   "amount": 11317,
   "income_threshold": null,
   "dependant_income_threshold": 1132,
   "phase_out_end": 12449,
   "infirm_supplement": null,
   "source_url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1bc/td1bc-26e.pdf",
   "verified_at": "2026-09-19"
  },
  {
   "jurisdiction": "MB",
   "jurisdiction_name": "Manitoba",
   "level": "province",
   "tax_year": 2026,
   "credit": "age",
   "credit_label": "Age amount",
   "basis": "fixed",
   "amount": 3728,
   "income_threshold": 27749,
   "dependant_income_threshold": null,
   "phase_out_end": 52602,
   "infirm_supplement": null,
   "source_url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1mb/td1mb-26e.pdf",
   "verified_at": "2026-09-19"
  },
  {
   "jurisdiction": "MB",
   "jurisdiction_name": "Manitoba",
   "level": "province",
   "tax_year": 2026,
   "credit": "pension",
   "credit_label": "Pension income amount",
   "basis": "fixed",
   "amount": 1000,
   "income_threshold": null,
   "dependant_income_threshold": null,
   "phase_out_end": null,
   "infirm_supplement": null,
   "source_url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1mb/td1mb-26e.pdf",
   "verified_at": "2026-09-19"
  },
  {
   "jurisdiction": "MB",
   "jurisdiction_name": "Manitoba",
   "level": "province",
   "tax_year": 2026,
   "credit": "disability",
   "credit_label": "Disability amount",
   "basis": "fixed",
   "amount": 6180,
   "income_threshold": null,
   "dependant_income_threshold": null,
   "phase_out_end": null,
   "infirm_supplement": null,
   "source_url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1mb/td1mb-26e.pdf",
   "verified_at": "2026-09-19"
  },
  {
   "jurisdiction": "MB",
   "jurisdiction_name": "Manitoba",
   "level": "province",
   "tax_year": 2026,
   "credit": "spouse",
   "credit_label": "Spouse or common-law partner amount",
   "basis": "amount_less_dependant_income",
   "amount": 9134,
   "income_threshold": null,
   "dependant_income_threshold": null,
   "phase_out_end": null,
   "infirm_supplement": null,
   "source_url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1mb/td1mb-26e.pdf",
   "verified_at": "2026-09-19"
  },
  {
   "jurisdiction": "MB",
   "jurisdiction_name": "Manitoba",
   "level": "province",
   "tax_year": 2026,
   "credit": "eligibleDependant",
   "credit_label": "Amount for an eligible dependant",
   "basis": "amount_less_dependant_income",
   "amount": 9134,
   "income_threshold": null,
   "dependant_income_threshold": null,
   "phase_out_end": null,
   "infirm_supplement": null,
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   "verified_at": "2026-09-19"
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  {
   "jurisdiction": "NB",
   "jurisdiction_name": "New Brunswick",
   "level": "province",
   "tax_year": 2026,
   "credit": "age",
   "credit_label": "Age amount",
   "basis": "fixed",
   "amount": 6158,
   "income_threshold": 45844,
   "dependant_income_threshold": null,
   "phase_out_end": 86898,
   "infirm_supplement": null,
   "source_url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nb/td1nb-26e.pdf",
   "verified_at": "2026-09-19"
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  {
   "jurisdiction": "NB",
   "jurisdiction_name": "New Brunswick",
   "level": "province",
   "tax_year": 2026,
   "credit": "pension",
   "credit_label": "Pension income amount",
   "basis": "fixed",
   "amount": 1000,
   "income_threshold": null,
   "dependant_income_threshold": null,
   "phase_out_end": null,
   "infirm_supplement": null,
   "source_url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nb/td1nb-26e.pdf",
   "verified_at": "2026-09-19"
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  {
   "jurisdiction": "NB",
   "jurisdiction_name": "New Brunswick",
   "level": "province",
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   "credit": "disability",
   "credit_label": "Disability amount",
   "basis": "fixed",
   "amount": 10210,
   "income_threshold": null,
   "dependant_income_threshold": null,
   "phase_out_end": null,
   "infirm_supplement": null,
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   "verified_at": "2026-09-19"
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  {
   "jurisdiction": "NB",
   "jurisdiction_name": "New Brunswick",
   "level": "province",
   "tax_year": 2026,
   "credit": "spouse",
   "credit_label": "Spouse or common-law partner amount",
   "basis": "fixed",
   "amount": 10709,
   "income_threshold": null,
   "dependant_income_threshold": 1072,
   "phase_out_end": 11781,
   "infirm_supplement": null,
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   "verified_at": "2026-09-19"
  },
  {
   "jurisdiction": "NB",
   "jurisdiction_name": "New Brunswick",
   "level": "province",
   "tax_year": 2026,
   "credit": "eligibleDependant",
   "credit_label": "Amount for an eligible dependant",
   "basis": "fixed",
   "amount": 10709,
   "income_threshold": null,
   "dependant_income_threshold": 1072,
   "phase_out_end": 11781,
   "infirm_supplement": null,
   "source_url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nb/td1nb-26e.pdf",
   "verified_at": "2026-09-19"
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   "jurisdiction": "NL",
   "jurisdiction_name": "Newfoundland and Labrador",
   "level": "province",
   "tax_year": 2026,
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   "credit_label": "Age amount",
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   "amount": 7142,
   "income_threshold": 39138,
   "dependant_income_threshold": null,
   "phase_out_end": 86752,
   "infirm_supplement": null,
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   "verified_at": "2026-09-19"
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  {
   "jurisdiction": "NL",
   "jurisdiction_name": "Newfoundland and Labrador",
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   "credit_label": "Pension income amount",
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   "amount": 1000,
   "income_threshold": null,
   "dependant_income_threshold": null,
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   "infirm_supplement": null,
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   "verified_at": "2026-09-19"
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  {
   "jurisdiction": "NL",
   "jurisdiction_name": "Newfoundland and Labrador",
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   "credit_label": "Disability amount",
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   "amount": 7549,
   "income_threshold": null,
   "dependant_income_threshold": null,
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   "verified_at": "2026-09-19"
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   "jurisdiction": "NL",
   "jurisdiction_name": "Newfoundland and Labrador",
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   "tax_year": 2026,
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   "credit_label": "Spouse or common-law partner amount",
   "basis": "fixed",
   "amount": 9142,
   "income_threshold": null,
   "dependant_income_threshold": 915,
   "phase_out_end": 10057,
   "infirm_supplement": null,
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   "verified_at": "2026-09-19"
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  {
   "jurisdiction": "NL",
   "jurisdiction_name": "Newfoundland and Labrador",
   "level": "province",
   "tax_year": 2026,
   "credit": "eligibleDependant",
   "credit_label": "Amount for an eligible dependant",
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   "amount": 9142,
   "income_threshold": null,
   "dependant_income_threshold": 915,
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   "infirm_supplement": null,
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   "verified_at": "2026-09-19"
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   "jurisdiction": "NS",
   "jurisdiction_name": "Nova Scotia",
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   "credit_label": "Age amount",
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   "amount": 5826,
   "income_threshold": 30828,
   "dependant_income_threshold": null,
   "phase_out_end": 69668,
   "infirm_supplement": null,
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   "verified_at": "2026-09-19"
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   "jurisdiction": "NS",
   "jurisdiction_name": "Nova Scotia",
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   "amount": 1173,
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   "infirm_supplement": null,
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   "verified_at": "2026-09-19"
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   "jurisdiction": "NS",
   "jurisdiction_name": "Nova Scotia",
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   "verified_at": "2026-09-19"
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   "jurisdiction": "NS",
   "jurisdiction_name": "Nova Scotia",
   "level": "province",
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   "credit_label": "Spouse or common-law partner amount",
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   "amount": 11932,
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   "verified_at": "2026-09-19"
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   "jurisdiction": "NS",
   "jurisdiction_name": "Nova Scotia",
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   "infirm_supplement": null,
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   "verified_at": "2026-09-19"
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   "jurisdiction": "NT",
   "jurisdiction_name": "Northwest Territories",
   "level": "territory",
   "tax_year": 2026,
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   "credit_label": "Age amount",
   "basis": "fixed",
   "amount": 8902,
   "income_threshold": 46432,
   "dependant_income_threshold": null,
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   "infirm_supplement": null,
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   "verified_at": "2026-09-19"
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  {
   "jurisdiction": "NT",
   "jurisdiction_name": "Northwest Territories",
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   "tax_year": 2026,
   "credit": "pension",
   "credit_label": "Pension income amount",
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   "amount": 1000,
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   "dependant_income_threshold": null,
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   "verified_at": "2026-09-19"
  },
  {
   "jurisdiction": "NT",
   "jurisdiction_name": "Northwest Territories",
   "level": "territory",
   "tax_year": 2026,
   "credit": "disability",
   "credit_label": "Disability amount",
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   "amount": 14758,
   "income_threshold": null,
   "dependant_income_threshold": null,
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   "verified_at": "2026-09-19"
  },
  {
   "jurisdiction": "NT",
   "jurisdiction_name": "Northwest Territories",
   "level": "territory",
   "tax_year": 2026,
   "credit": "spouse",
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