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Canada Tax Deductions & Allowances

Deductions & Allowances in Canada

Standard deduction (estimated)

For 2026, an estimated standard deduction of $15,705 is used in this calculator's default estimate.

Key deductions and allowances in Canada

  • Basic Personal Amount (a federal non-refundable tax credit)
  • RRSP contributions — tax-deductible retirement savings
  • Provincial tax brackets and credits, calculated and added on top of federal tax
  • Child care expense deduction

Other categories worth checking

  • Retirement / pension contributions
  • Health insurance and medical expenses
  • Dependent / family allowances
  • Mortgage interest or housing-related relief
  • Education expenses
  • Charitable donations
  • Business expenses (for self-employed filers)

Availability and limits for each category vary significantly by country and change from year to year. Confirm which deductions you're eligible for with Canada Revenue Agency (CRA) or a local advisor.

Related Canada tax guides