Federal, Provincial, and Territorial Non-Refundable Personal Tax Credits. A non-refundable tax credit can only be used to reduce federal or provincial/territorial taxes payable to zero. They cannot be carried over to future years
As per CRA - All taxpayers can claim a basic non-refundable tax credit for their income tax, known as the personal amount. It is adjusted annually to allow for inflation and other factors. In 2019, the personal amount for federal taxes was $12,069 and the personal amount for Quebec taxes was $15,269.
The amounts allowed, for example, the basic personal amount, transform into tax credits at the rate of 15% for the federal authorities and Quebec. These tax credits help reduce the taxes payable.
Here is a list of Non- Refundable Tax Credits
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