Canada Age Amount Tax Credit Guide (Senior Tax Credit)

the age amount tax credit for the seniors in Canada. The age amount is a non-refundable tax credit for the taxpayers aged 65+. The maximum age amount for the 2025 tax year is $8,790. The credit is calculated at the 15% federal rate (the maximum credit is $1,319). The age amount phases out when the net income (Line 23600) exceeds $43,953 — the age amount is reduced by 15% of the income above $43,953. The age amount is fully eliminated when the net income reaches $102,553. The taxpayer must be 65+ at the end of the tax year (December 31, 2025, for the 2025 tax year). The age amount is claimed on the Schedule 1 (Line 30100). The pension income amount (the separate credit of up to $2,000 on the eligible pension income) is also available to the seniors (the "pension income amount" — the 15% credit on the eligible pension income, up to $300). The age amount is transferable to the spouse who does not use the full credit (the "age amount transfer" — the spouse can claim the unused age amount). The provincial age credits vary by the province (the Quebec age credit at up to $3,988, the Ontario age credit at up to $6,280).

Age Amount Rules

Maximum amount (2025): $8,790 (the credit value is $1,319 at 15%). The amount is indexed to the inflation each year.
Phase-out: The age amount is reduced by 15% of the net income above $43,953. For the taxpayer with the net income of $60,000, the age amount is $8,790 - 15% x ($60,000 - $43,953) = $8,790 - $2,407 = $6,383 (the credit value is $957).
Full elimination: $102,553 (the income level at which the age amount is fully phased out). The taxpayer with the net income above $102,553 does NOT qualify for the age amount.
Transfer to spouse: The taxpayer can transfer the unused age amount to the spouse (or the common-law partner). The transfer is calculated as the "age amount transfer" (the "spousal amount" — the credit value that the taxpayer cannot use due to the insufficient tax payable).
Pension income splitting: The RRIF income splitting (the Form T1032) can reduce the net income of the higher-income spouse, potentially preserving the age amount for both spouses.

Provincial Age Credits

Quebec: The Quebec age amount is up to $3,988 (2025, the "Montant pour les personnes âgées de 65 ans ou plus"). The Quebec age amount phases out at the net income above $43,953 (same as the federal). The Quebec credit is calculated at 14% to 25.75% (the provincial rate).
Ontario: The Ontario age credit is up to $6,280 (2025, the "Ontario senior home owners' property tax grant" — the Ontario "Age Credit" is separate from the federal age amount). The Ontario age credit is 5.05% of the age amount (the Ontario portion).
British Columbia: The BC age credit is 5.06% of the federal age amount (the "BC age amount"). The BC credit is available to the seniors aged 65+.
Alberta: The Alberta age credit is 10% of the federal age amount (the "Alberta age amount"). The Alberta credit is available to the seniors aged 65+.

Pension Income Amount

Maximum amount: $2,000 (the credit value is $300 at 15%). The pension income amount is available to the taxpayers who receive the eligible pension income (the life annuity payments, the RRIF payments for the individuals aged 65+, the DPSP annuity payments, the PRPP annuity payments).
Age 65+ requirement: The taxpayer must be 65+ at the end of the tax year to claim the pension income amount on the RRIF income. The taxpayer under 65 can claim the credit only on the "qualified pension income" (the employer pension plan income, the DPSP annuity payments).
Pension splitting effect: The spouse who receives the split pension income (through the Form T1032) can claim the pension income amount on the received amount (the "split pension income" is eligible for the $2,000 credit). The taxpayer who made the allocation loses the credit on the allocated portion.

For the pension income splitting and the RRIF conversion rules, see our Pension Income Splitting Guide →. For the OAS and the GIS rules for the seniors, see our OAS & GIS Guide →.