How the credit works
The age amount is not a payment and it does not depend on whether you are retired. You generally qualify if you were 65 or older at the end of the year and your net income, the figure on line 23600, is under the ceiling. For the 2025 return that ceiling was $105,709. Special rules apply if you went bankrupt or moved to or from Canada during the year.
Because it is a non-refundable credit, the amount you claim is multiplied by the lowest federal rate to work out the credit. For 2026 that rate is 14%. Any part of the credit that exceeds your tax owing is not refunded.
The federal figures and the income test
For 2026 the federal age amount is $9,208, available in full when net income is $46,432 or less. Above that point it is reduced as income rises, using the chart on the CRA’s federal worksheet, until it disappears at the ceiling. The CRA publishes these indexed amounts each year, so check the ceiling for the year you are filing.
Ontario sets its own amount and income thresholds. For 2025, Ontario residents claimed up to $6,223 on line 58080 of Form ON428 when net income was $46,330 or less, and used the Ontario worksheet above that level. Check the Ontario figures for the year you are filing.
An illustrative example
Imagine someone who turned 66 in 2026 and has net income of $40,000. That is below $46,432, so they claim the full $9,208. At 14%, the federal credit is about $1,289. A neighbour with the same age and net income of $75,000 would claim a reduced amount, and the credit would be smaller. These numbers are illustrative and ignore other credits.
What to discuss with your accountant
Net income is the line 23600 figure, so deductions that lower it, including an elected pension split, can change how much age amount you can use. See pension income splitting for retirees for how an election affects each spouse’s return.
You may be able to transfer unused age amount to a spouse or common-law partner, or claim theirs. Ask whether a transfer helps, and bring both returns, your latest notice of assessment and your pension and retirement income slips.
Sources & editorial notes
Sources checked October 24, 2026. The examples are illustrative and provide general information. Discuss how the guidance applies to your circumstances with your accountant.
- Line 30100 – Age amountCanada Revenue Agency
- CRA: Indexation adjustment for personal income tax and benefit amountsCanada Revenue Agency
- 2026 personal income tax rates and bracketsCanada Revenue Agency
Rules and guidance can change. Use the current official source and confirm the treatment for your facts. To flag an error, contact Sora.