Provincial Tax Credits Available in Canada 2025

Updated March 2025 • bremo.io

Beyond the federal tax credits available to all Canadians, every province offers its own set of provincial tax credits. These credits can significantly reduce your provincial tax bill — and many are refundable, meaning you can receive them even if you owe no provincial tax. Here's a comprehensive overview of major provincial credits for 2025.

Key Distinction: Non-refundable credits reduce your tax payable but cannot create a refund. Refundable credits can result in a payment to you even if your tax is already zero. Refundable credits are especially valuable for lower-income Canadians.

Federal Credits Available in All Provinces

Before diving into provincial credits, remember that all Canadians claim federal credits including:

Basic personal amount ($15,705 in 2025)
Age amount (65+)
Spouse or common-law partner amount
Canada caregiver credit
Disability tax credit
Tuition tax credit
Medical expense tax credit
Charitable donation tax credit
Canada Workers Benefit (refundable)
GST/HST Credit (refundable)

Ontario Provincial Tax Credits

Credit	Type	Maximum Benefit
Ontario Trillium Benefit (combined)	Refundable	Up to ~$1,500+/year (income-tested)
Ontario CARE Tax Credit	Refundable	Up to 75% of childcare expenses
Ontario Senior Homeowners' Property Tax Grant	Refundable	Up to $500/year
Ontario Jobs Training Tax Credit	Refundable	50% of expenses, max $2,000/year
Ontario Political Contribution Tax Credit	Non-refundable	Up to $1,340

British Columbia Provincial Tax Credits

Credit	Type	Maximum Benefit
BC Climate Action Tax Credit	Refundable	Up to $447/adult + $112/child
BC Child Opportunity Benefit	Refundable	Up to $1,750/first child
BC Seniors' Home Renovation Tax Credit	Non-refundable	10% of expenses up to $100
BC Mining Exploration Tax Credit	Non-refundable	20–30% of eligible expenses
BC Training Tax Credit	Refundable/Non-refundable	Varies by apprenticeship level

Alberta Provincial Tax Credits

Credit	Type	Maximum Benefit
Alberta Child and Family Benefit	Refundable	Up to $1,330/child/year
Alberta Investor Tax Credit	Non-refundable	30% of eligible investment
Alberta Caregivers Tax Credit	Non-refundable	$1,169

Quebec Provincial Tax Credits

Credit	Type	Maximum Benefit
Solidarity Tax Credit	Refundable	Up to $2,000+/year
Work Premium	Refundable	Up to $4,000/couple
Medical Expenses Supplement	Refundable	Significant for low-income earners
Senior Assistance Tax Credit	Refundable	Up to $2,000 (age 70+)
Childcare Expense Deduction	Deduction	Varies with income and expenses

Atlantic Province Credits

Atlantic provinces offer credits targeting lower-income residents to offset the impact of 15% HST:

Nova Scotia Affordable Living Tax Credit: Quarterly payment to offset HST for lower-income Nova Scotians
New Brunswick Low-Income Tax Reduction: Reduces or eliminates provincial tax at low incomes
PEI Sales Tax Credit: Quarterly refundable credit for lower-income Islanders
Newfoundland Income Supplement: Quarterly payments for lower-income NL residents

How to Claim Provincial Credits

Provincial credits (for all provinces except Quebec) are claimed on your T1 federal return, on the provincial schedule for your province. Quebec residents claim provincial credits on their separate provincial return filed with Revenu Québec.

Many refundable credits are automatically calculated and paid as part of your tax return, while others (particularly benefits paid quarterly) require registration or application through the CRA's My Account system.

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