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Tax credits for seniors

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The main tax credits for seniors are the age amount (line 30100) and the pension income amount (line 31400). Couples can also split pension income on Form T1032. For the 2025 tax year, the federal age amount is up to $9,028 if your net income is $45,522 or less.

Check if you qualify

Key facts

Federal age amount, 2025 tax year
Up to $9,028; reduced above $45,522 net income; nothing at $105,709 or more
Pension income amount, 2025 tax year
Up to $2,000 (line 31400)
Pension income splitting
Up to 50% of eligible pension income, Form T1032
Free tax clinic income limit (2026 filing season)
$40,000 for one person; $55,000 for two people
Filing deadline, 2025 return
April 30, 2026

What tax credits for seniors can you claim in Canada?

A non-refundable tax credit lowers the income tax you owe. It cannot create a refund on its own if you owe no tax. Most of the credits for people 65 and older work this way.

The ones most seniors can use are the age amount, the pension income amount and pension income splitting. Others depend on your situation: amounts transferred from your spouse or common-law partner, the Canada caregiver amount, the disability tax credit, medical expenses and the refundable medical expense supplement, the home accessibility tax credit, the multigenerational home renovation tax credit, and donations.

Age amount: who qualifies and how much (line 30100)

You can claim the federal age amount on your 2025 return if you were 65 or older on December 31, 2025 and your net income (line 23600) was less than $105,709.

The full amount is $9,028 if your net income is $45,522 or less. Above that, the amount shrinks by 15% of the income over $45,522, until it reaches zero at $105,709. The Federal Worksheet shows the calculation, and tax software does it for you.

For 2026, federal personal amounts are raised by the 2.0% indexing factor, and the lowest federal tax rate is 14%.

If your income is too low to use all of your age amount, your spouse or common-law partner may be able to claim the unused part on line 32600.

Provincial and territorial age amounts for 2025

Every province and territory except Quebec has its own age amount, claimed at line 58080 of your provincial or territorial Form 428. Each figure below is for the 2025 tax year: the maximum amount, the net income where it starts to shrink, and the net income where it ends.

Quebec residents file a separate Quebec return with Revenu Québec, which sets its own credits for seniors.

Pension income amount (line 31400)

The pension income amount lets you claim up to $2,000 (2025 tax year), or your eligible pension income if that is less.

If you are 65 or older, eligible income generally means the amounts you report on line 11500 (other pensions and superannuation), line 11600 (split pension you received) and line 12900. If you are under 65, the rules are narrower. RRSP and RRIF withdrawals, for example, usually count only if you received them because your spouse or common-law partner died.

OAS, CPP and QPP payments do not count. Neither do death benefits, retiring allowances, US IRA withdrawals, or foreign pensions that are tax-free in Canada under a tax treaty.

If you have no workplace pension, RRIF payments you receive at 65 or older can count toward this credit. Receiving at least $2,000 a year from a RRIF from age 65 can let you claim the full amount.

How to split pension income with your spouse (Form T1032)

If one spouse has much more pension income than the other, moving some of it to the lower-income spouse can reduce the tax the two of you pay. It can also reduce the OAS clawback for the higher-income spouse.

  1. Confirm the income is eligible pension income. CPP is not part of this election; it has separate sharing rules.
  2. Agree on how much to move, up to 50% of the eligible pension income.
  3. Both of you complete and sign Form T1032, Joint Election to Split Pension Income.
  4. The spouse giving the income deducts it on line 21000.
  5. The spouse receiving it reports it on line 11600.
  6. Divide the tax already withheld from that pension in the same proportion, and each report your share on line 43700.
  7. File by the filing due date. If you file on paper, attach the form to both returns. If you file online, keep the form in case the Canada Revenue Agency (CRA) asks for it.

Canada caregiver amount

If you support a spouse, common-law partner or other adult relative with a physical or mental impairment, you may be able to claim the Canada caregiver amount. For the 2025 tax year, a spouse or partner can bring a claim of $2,687 on line 30300 plus up to $8,601 on line 30425. For another dependant aged 18 or older, the claim is up to $8,601 on line 30450. The amount depends on the dependant's net income.

The CRA may ask for a signed statement from a medical practitioner. You do not need one if the CRA has already approved a disability tax credit certificate (Form T2201) for that person.

Free tax clinics for seniors: how to file for free

Community organizations run free tax clinics where volunteers complete returns for people with a modest income and a simple tax situation. This is the Community Volunteer Income Tax Program. In Quebec, it is called the Income Tax Assistance – Volunteer Program. You can walk in, drop off your papers, or book an appointment in person or online.

Household income limits for the 2026 filing season:

Your interest income must be under $1,200. Volunteers do not prepare returns with self-employment or business income, rental income, capital gains or losses, foreign property, or a bankruptcy in the year. Use the clinic finder on the CRA website to search by location.

The CRA also invites some people to file through SimpleFile, which asks a short series of questions instead of a full return.

Things people miss

File a return every year, even with little or no income. Your return is how the Guaranteed Income Supplement and the Canada Groceries and Essentials Benefit (formerly the GST/HST credit) are worked out.

Claim your provincial or territorial age amount as well as the federal one. They are separate claims.

If you find a credit you missed on an earlier return, you can ask the CRA to change that return.

Who to contact

Common questions

What is the age amount for 2025?

Up to $9,028 federally if you were 65 or older on December 31, 2025 and your net income was $45,522 or less. It shrinks above that and ends at $105,709.

What line is the age amount on the tax return?

Line 30100 for the federal amount, and line 58080 on your provincial or territorial Form 428.

Can I transfer my age amount to my spouse?

Yes, if you do not need all of it. Your spouse or common-law partner claims the unused part on line 32600.

Does CPP or OAS count for the pension income amount?

No. OAS, CPP and QPP do not qualify for the pension income amount.

How does pension income splitting work?

You and your spouse jointly choose to move up to 50% of eligible pension income on Form T1032. The giver deducts it on line 21000 and the receiver reports it on line 11600.

Is there a free tax clinic for seniors near me?

Volunteer tax clinics are free if your household income is under the limit, such as $40,000 for one person. Use the CRA's clinic finder to search by location.

Do I have to file taxes if I only get OAS and CPP?

Filing is how your GIS and other benefits are worked out. If you do not file, these payments can stop or be missed.

What is the tax filing deadline for 2025 returns?

April 30, 2026, for both filing and paying any balance owing.

Sources

  1. Age amount (line 30100) (Canada Revenue Agency)
  2. Line 31400 – Pension income amount (Canada Revenue Agency)
  3. Line 21000 – Deduction for elected split-pension amount (Canada Revenue Agency)
  4. Canada caregiver amount (Canada Revenue Agency)
  5. Adults 65 years and older and the CRA (Canada Revenue Agency)
  6. Community Volunteer Income Tax Program (Canada Revenue Agency)
  7. Free tax clinics: Do you qualify? (Canada Revenue Agency)
  8. Income tax rates and income thresholds (2026) (Canada Revenue Agency)
  9. Important dates for individuals (Canada Revenue Agency)
  10. CRA contact information (Canada Revenue Agency)

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