General information only — not financial advice for your situation.
This is a learning tool. Always check CRA My Account records and talk to a qualified professional for your own numbers.
Plain English
A tax credit that can lower your tax bill to zero, but you won't get any money back if the credit is more than what you owe.
Technical definition
A non-refundable tax credit can reduce a taxpayer's federal or provincial tax liability to zero but cannot generate a refund. Most personal credits (basic personal amount, age amount, disability amount) are non-refundable and computed at the lowest marginal rate of 15% federally. Unused amounts are generally lost unless specifically transferable or carry-forwardable.
Examples
- • You owe $2,000 in federal tax and have $2,500 in non-refundable credits. Your tax drops to $0, but the extra $500 is not refunded.
- • The 2026 basic personal amount of $16,452 creates a non-refundable credit of $2,468 (15% × $16,452).
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About this site
Every number on this site is sourced from CRA publications, the Income Tax Act, or provincial fiscal releases. We show the math, cite the sources, and never tell you what to do with your money.