# Age amount 2026 in Canada: how much you can claim on line 30100

Source: https://canadataxdesk.com/newcomers-students-seniors/age-amount-seniors
Publisher: Canada Tax Desk (canadataxdesk.com), independent editorial site
Topic: Newcomers, Students and Seniors
Last updated: 2026-10-22

> The federal age amount tax credit for 2026 in Canada is up to $9,208 for anyone 65 or older on December 31, 2026. It shrinks by 15% of net income above $46,432 and disappears at $107,819. Claimed on line 30100, the full amount cuts federal tax by $1,289.12, and any part you cannot use can go to a spouse or common-law partner.

## Key facts

- Maximum age amount, 2026: $9,208
- Reduction starts: Net income above $46,432
- Eliminated at: Net income of $107,819
- Reduction rate: 15% of net income above the threshold
- 2025 figures: $9,028, reduced above $45,522, gone at $105,709

## What is the age amount tax credit?

The age amount is a federal non-refundable tax credit for people who are 65 or older at the end of the tax year. It is claimed on line 30100 of the T1 return, and like other non-refundable credits it lowers the tax you owe but cannot create a refund by itself.

It sits on top of the [basic personal amount](https://canadataxdesk.com/tax-rates/basic-personal-amount), which everyone gets. The age amount is income-tested, so the claim falls as income rises, and it is based on net income from line 23600, not on total income.

## What is the age amount for 2026 federal returns?

For 2026, the federal age amount is $9,208 when net income is $46,432 or less, according to the CRA's 2026 TD1, Personal Tax Credits Return. Between $46,432 and $107,819 a partial amount applies, and at $107,819 or more the claim is zero. These figures are indexed each year. As of October 22, 2026, the CRA has not published the 2027 indexed amounts, which are expected in November 2026.

| Tax year | Maximum | Reduction starts above | Eliminated at |
| --- | --- | --- | --- |
| 2025 | $9,028 | $45,522 | $105,709 |
| 2026 | $9,208 | $46,432 | $107,819 |
| 2027 | Not yet announced | Not yet announced | Usually published in November 2026 |

Federal age amount by tax year

At the 14% lowest federal rate for 2026, the full $9,208 is worth $1,289.12 in federal tax. For 2025, when the blended lowest rate was 14.5%, the full $9,028 was worth $1,309.06.

## How is the age amount reduced as income rises?

The claim drops by 15% of every dollar of net income above the threshold. For 2026 the formula is: $9,208 minus 15% of (net income minus $46,432), but never less than zero. The CRA's Federal Worksheet has a chart for line 30100 that does this calculation, and tax software fills it in automatically.

| Net income (line 23600) | Reduction | Age amount claimed | Federal credit at 14% |
| --- | --- | --- | --- |
| $40,000 | $0 | $9,208.00 | $1,289.12 |
| $60,000 | 15% x $13,568 = $2,035.20 | $7,172.80 | $1,004.19 |
| $90,000 | 15% x $43,568 = $6,535.20 | $2,672.80 | $374.19 |
| $107,819 or more | Full amount | $0 | $0 |

Worked 2026 age amount examples

Because the test uses net income, deductions that lower line 23600 also raise the age amount. An RRSP contribution (possible until the end of the year you turn 71), pension splitting with a spouse, or a deduction for the social benefits repayment all reduce net income. Our [line 23600 net income](https://canadataxdesk.com/tax-slips/line-23600-net-income) page lists the deductions that count.

> **The hidden marginal rate:** Between $46,432 and $107,819, each extra $100 of income cuts the age amount by $15, which costs $2.10 in federal credit. That adds 2.1 percentage points to the federal rate in that band, before the OAS recovery tax starts at higher incomes.

## How to claim the age amount on line 30100

1. Confirm you were 65 or older on December 31 of the tax year. Someone born on December 31, 1961 qualifies for 2026.
2. Finish the income and deductions sections of the return so net income on line 23600 is final.
3. Let the software complete the line 30100 chart on the Federal Worksheet, or do it by hand with the formula above.
4. Enter the result on line 30100 and the provincial or territorial age amount on line 58080 of your Form 428 (Quebec residents claim through Revenu Quebec).
5. If you cannot use the whole amount, move the unused part to your spouse or common-law partner on their line 32600.

Newcomers who arrive at 65 or older should note that the age amount is prorated by the days they were resident in their first year, like the basic personal amount. Anyone filing in Canada for the first time at that age can follow our [first tax return guide](https://canadataxdesk.com/newcomers-students-seniors) for the setup steps.

## Can I transfer the age amount to my spouse?

Yes. If you do not need all of your age amount to bring your federal tax to zero, the unused part can be transferred to your spouse or common-law partner. They claim it on line 32600 using Schedule 2, Federal Amounts Transferred From Your Spouse or Common-law Partner, which also handles unused pension, disability and tuition amounts.

The transfer is worth most when one partner has little taxable income, for example only OAS and a small CPP pension. Both partners need to file for the software to work out the transfer. Couples often compare this with [pension income splitting](https://canadataxdesk.com/credits-deductions/pension-income-splitting), which changes each partner's net income and so changes both age amounts.

## Provincial age amounts

Every province and territory has its own age amount with its own income test, claimed on line 58080 of the provincial Form 428. The amounts are smaller than the federal one in most provinces and are calculated at the provincial lowest rate.

| Province or territory | Year | Maximum | Full amount up to / eliminated at |
| --- | --- | --- | --- |
| Alberta | 2025 | $6,221 | $46,308 / $87,782 |
| British Columbia | 2026 | $5,927 | $44,119 / $83,633 |
| Ontario | 2026 | $6,342 | $47,210 / $89,490 |
| Nunavut | 2025 | $12,303 | $45,522 / $127,542 |

Selected provincial and territorial age amounts

British Columbia and Ontario figures for 2026 come from their 2026 TD1 provincial forms; Alberta and Nunavut figures are the 2025 amounts on the CRA's line 30100 page. The [seniors tax return guide](https://canadataxdesk.com/newcomers-students-seniors/seniors-tax-return) shows how the age amount fits with the other credits after 65.

## Common questions

### Who qualifies for the age amount?

Anyone who is 65 or older on December 31 of the tax year and has net income below the elimination point, which is $107,819 for 2026. There is no application; you claim it on your return.

### Is the age amount automatic?

It is not paid automatically; it must be claimed on line 30100. Certified tax software adds it once you enter a date of birth showing you are 65 or older.

### Does OAS income reduce the age amount?

Yes. OAS, CPP and all other income count in net income, which drives the reduction. If you also repay OAS, the line 23500 deduction lowers net income for this test; see [line 23500 social benefits repayment](https://canadataxdesk.com/newcomers-students-seniors/line-23500-social-benefits-repayment).

### Can I claim the age amount if I am still working at 65?

Yes. Employment income simply counts toward net income, so a high salary can reduce or eliminate the claim.

### What is the age amount worth in real dollars for 2026?

Up to $1,289.12 in federal tax (14% of $9,208), plus the value of your provincial age amount.

### What is the Ontario age amount tax credit for 2026?

Ontario's 2026 age amount is $6,342 if your net income is $47,210 or less; it shrinks above that and reaches zero at $89,490 (2026 TD1ON). It is claimed on line 58080 of Form ON428, and at Ontario's lowest rate of 5.05% the full amount cuts Ontario tax by $320.27, on top of the federal credit.

## Sources

- [CRA, Line 30100, Age amount](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-30100-amount.html)
- [CRA, TD1 2026 Personal Tax Credits Return](https://www.canada.ca/en/revenue-agency/services/forms-publications/td1-personal-tax-credits-returns/td1-forms-pay-received-on-january-1-later/td1.html)
- [CRA, Line 32600, Amounts transferred from your spouse or common-law partner](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-32600-amounts-transferred-your-spouse-common-law-partner.html)
- [CRA, Income tax rates for individuals, current year](https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html)
- [CRA, TD1ON 2026 Ontario Personal Tax Credits Return](https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1on/td1on-26e.pdf)