Who can claim the Age Amount tax credit in Canada?

Any Canadian resident who is 65 years of age or older at the end of the tax year is eligible to claim the Age Amount (Line 30100). There is no minimum income requirement to be eligible, but the credit reduces and is eventually eliminated at higher income levels. For 2026, the credit begins to reduce at net income above $46,432 and, at the 15% reduction rate, is fully eliminated at about $107,819 (wealthvieu calculation).

How much is the Age Amount for 2026?

The federal Age Amount for 2026 is $9,208 (indexed annually). The non-refundable tax credit is calculated at the lowest federal rate, 14% for 2026: 14% of $9,208 = about $1,289 in federal tax savings. Most provinces also have an Age Amount at varying rates — Ontario, for example, provides an additional provincial credit. If your net income is above $46,432, your Age Amount is reduced by 15 cents for every dollar of net income above that threshold.

Can I transfer an unused Age Amount to my spouse?

Yes. If your income is low enough that you cannot use the full Age Amount credit (because you do not have enough federal tax payable to offset), you can transfer the unused portion to your spouse or common-law partner on Line 30100. Your spouse claims the transferred amount on Schedule 2 (Transfer of Unused Non-Refundable Credits). The combined unused credit cannot exceed the maximum Age Amount — you can only transfer what you genuinely cannot use yourself.

Does the Age Amount affect the OAS clawback?

No. The Age Amount tax credit (Line 30100) and the Old Age Security (OAS) clawback (repayment) are separate calculations. The OAS clawback begins at net income above $95,323 for 2026 and is calculated independently. The Age Amount reduces the income tax you owe on the income you have — it does not reduce the OAS clawback calculation. High-income seniors may have their Age Amount eliminated AND face OAS clawback simultaneously.

Age Amount Tax Credit Canada 2026 — Line 30100, Eligibility & How to Claim

The Age Amount is a federal non-refundable tax credit available to Canadian residents aged 65 and older. For 2026, the federal age amount is $9,208, generating a federal tax credit of about $1,289 (14% of $9,208). The age amount is reduced by 15 cents for each dollar of net income above $46,432, and is eliminated at about $107,819. If you do not use the full credit, you can transfer the unused portion to a spouse or common-law partner.

Quick answer: Claim the Age Amount on Line 30100 of your T1 return if you are 65 or older at December 31, 2026. Federal credit worth up to about $1,289 at incomes below $46,432. The age amount is reduced by 15 cents per dollar of net income above $46,432 and is gone above about $107,819. Most provinces add their own age amount on top.

Age Amount 2026: Federal Credit at a Glance

Item	2026 Amount
Federal Age Amount	$9,208
Federal credit rate	14% (lowest 2026 federal rate)
Maximum federal tax credit	$1,289
Phase-out starts at net income	$46,432
Phase-out rate	15% of net income above threshold
Credit fully eliminated at net income	about $107,819

Note: CRA adjusts the Age Amount and threshold each year for inflation. The 2026 figures are from the CRA indexation page.

How the Phase-Out Reduces Your Age Amount

The Age Amount decreases by 15 cents for every dollar your net income exceeds the phase-out threshold ($46,432).

Reduced Age Amount = $9,208 − (Net income − $46,432) × 15%

Example — net income of $60,000:

Excess above threshold: $60,000 − $46,432 = $13,568
Reduction: $13,568 × 15% = $2,035
Remaining Age Amount: $9,208 − $2,035 = $7,173
Federal tax credit: $7,173 × 14% = $1,004

Example — net income of $42,000 (below threshold):

Full Age Amount applies: $9,208
Federal tax credit: $1,289

Provincial Age Amounts

Most provinces also offer their own age amount in their provincial tax calculations. The amounts, thresholds and credit rates differ by province, so check your province’s current figures.

The combined federal + provincial benefit makes the Age Amount meaningfully valuable for lower-income seniors.

Transferring Unused Age Amount to a Spouse

If your federal tax payable is less than the Age Amount credit you would receive, the unused portion does not disappear — you can transfer it to your spouse or common-law partner.

Example:

Geraldine is 67 and has a federal tax bill of $300 before the Age Amount. Her maximum Age Amount credit is $1,289. She can only use $300 of the credit (to reduce her tax to zero). The remaining $989 of unused credit can be transferred to her husband on Schedule 2 — Federal Amounts Transferred from Your Spouse or Common-Law Partner.

This transfer only works for unused amounts — Geraldine cannot transfer an Age Amount she has already used. The spouse receiving the transfer must have enough federal tax payable to benefit from the credit.

Age Amount and the Pension Income Amount

Seniors may also claim the pension income amount on up to $2,000 of eligible pension income (Line 31400). This is separate from the Age Amount:

Credit: the lowest federal rate (14% for 2026) on $2,000 = $280 federal credit
Eligible pension: RPP/RRSP annuities, RRIF withdrawals (if age 65+), DPSP, foreign pension income
OAS and CPP are NOT eligible pension income for this amount
Can also be transferred to a spouse (Schedule 2)

Together, the Age Amount credit (about $1,289) and the credit on the pension income amount ($280) provide up to about $1,569 in combined federal tax savings for eligible seniors — before provincial amounts.

Other Senior-Specific Tax Credits and Benefits

Credit/Benefit	What It Does
Age Amount (Line 30100)	Non-refundable credit for age 65+
Pension income amount (Line 31400)	Credit at the lowest federal rate (14% for 2026) on up to $2,000 of eligible pension income
Medical Expense Credit	Credit at the lowest federal rate (14% for 2026) on eligible medical expenses above the lesser of 3% of net income or $2,890
Pension Income Splitting	Transfer up to 50% of eligible pension income to lower-income spouse
OAS (Old Age Security)	Monthly benefit beginning at 65; clawback begins at ~$95,323 (2026 net income)
CPP (Canada Pension Plan)	Monthly benefit based on contributions; can start 60-70
Disability Tax Credit (DTC)	Significant credit for severe and prolonged impairment

OAS Clawback Guide — when and how the Old Age Security repayment works
Pension Income Splitting — transfer pension income between spouses
RRIF Withdrawal Rules — minimum withdrawals and tax implications
CA Disability Tax Credit Guide — claiming the DTC and related credits
CA Taxes Hub — all Canadian tax guides for 2026

The Age Amount tax credit is claimed automatically by most tax software when you enter your date of birth. Even if your income is in the phase-out range, a partial credit is better than none — and if you have a lower-income spouse, the unused portion transferred to them can provide significant additional tax savings.

Written by WealthVieu

WealthVieu researches and writes data-driven personal finance guides using primary sources including the IRS, Bureau of Labor Statistics, Federal Reserve, and Census Bureau.

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