Age Amount — The Automatic Tax Credit Every Canadian Senior Should Know About
What you will learn: What the Age Amount is, how much it reduces your federal tax, whether it applies to you, and how to make sure it is on your tax return every year.
The Age Amount (line 30100) is a federal non-refundable tax credit available to every Canadian who is 65 years old or older at the end of the tax year. For 2026, the maximum eligible amount is $8,396, which gives a maximum federal tax credit of approximately $1,259 per year. It phases out at higher incomes — if your net income exceeds $42,335 in 2026, the credit begins to reduce. At $98,309, it phases out entirely.
How Much Is the Age Amount Worth?
| Your net income (2026) | Eligible amount | Federal tax reduction (~15%) |
|---|---|---|
| Under $42,335 | $8,396 (full amount) | ~$1,259/year |
| $42,335 – $98,309 | Reduces by 15 cents per dollar over $42,335 | Partial credit |
| Over $98,309 | $0 — fully phased out | No credit |
Most Canadian seniors receiving primarily OAS, CPP, and GIS have net income well below $42,335 and receive the full Age Amount credit. For a single senior with $22,000 in total income (OAS $8,556 + CPP ~$9,000 + small pension), the full $1,259 federal credit applies.
How to Claim It
The Age Amount is claimed on line 30100 of your federal T1 income tax return. If you use tax software (TurboTax, SimpleTax/Wealthsimple Tax, UFile) or a free tax clinic volunteer, it is calculated automatically once you enter your date of birth. You do not need to fill in anything special — the tax software or volunteer handles it.
Your Notice of Assessment from CRA shows all credits applied to your tax return. Look for "Age amount" on line 30100. If you are 65+ and it shows $0 or is missing, your tax return may have an error — contact CRA at 1-800-959-8281 or visit a free tax clinic to have it corrected. You can also request retroactive adjustments for up to 10 past years through CRA My Account.
The Age Amount and Other Senior Credits
The Age Amount works alongside several other credits that apply specifically to seniors:
- Pension Income Amount (line 31400) — A separate credit of up to $2,000 for eligible pension income (workplace pensions, RRIF withdrawals, annuities). OAS and CPP do not qualify; a company pension does.
- Medical Expense Tax Credit — Expenses over 3% of net income or $2,759 (whichever is less) can be claimed. Includes prescription drugs, dental work, hearing aids, and home care costs.
- Ontario Age Amount — Ontario has its own provincial Age Amount credit (line 58080 on your Ontario return), worth additional provincial tax savings. It is claimed at the same time and calculated automatically.
- Pension Income Splitting — If you receive eligible pension income, you and your spouse can split up to 50% of it to reduce your combined tax.
If you are 65 or older and your net income is under $42,335, the Age Amount should appear on your tax return every year — automatically.
Check your most recent Notice of Assessment in CRA My Account. If line 30100 shows $0 for any year you were 65+, you may be owed retroactive credits. A free tax clinic can help you recover them.