Tax Credits and Benefits

Credits and benefits affect what you owe, what you receive, or both. Some reduce tax payable. Others can still produce a payment even when tax owing is low.

Use This Section When

• you need to distinguish a deduction from a credit or a benefit
• the tax question is really about eligibility, household support, or tax payable reduction
• the return matters because it drives a benefit calculation rather than just the tax bill

Browse This Section

• Family Benefits
• Personal Credits

Start Here

• GST/HST Credit
• Canada Child Benefit
• Basic Personal Amount
• Non-Refundable Tax Credit
• Refundable Tax Credit

Related Sections

• Deductions
• Filing Status and Dependants

In this section

• Family Benefits
  Start with common CRA-administered Canadian benefit programs tied to family or household circumstances.
  • Canada Child Benefit
    Understand what the Canada Child Benefit is and why filing status and family income matter to it.
  • GST/HST Credit
    Learn what the GST/HST credit is and how this refundable Canadian benefit is tied to return information and income.
• Personal Credits
  Understand the credit language that reduces tax payable on a Canadian personal return.
  • Basic Personal Amount
    Learn what the basic personal amount is and why it is one of the main non-refundable tax credits on a Canadian return.
  • Non-Refundable Tax Credit
    Understand what a non-refundable tax credit does on a Canadian return and how it differs from both deductions and refundable credits.
  • Refundable Tax Credit
    Learn what a refundable tax credit is in Canada and why it can still matter even when tax payable is low.