TD1 Form Canada 2026

The TD1, or Personal Tax Credits Return, is the form you give your employer so they know how much income tax to withhold from each paycheque. Fill it out correctly and your withholding matches your real tax bill. Get it wrong or skip it, and you either overpay every pay period or owe money at tax time. This guide walks through the 2026 federal and provincial TD1 forms. To see how your TD1 claims change each paycheque, use our payroll deductions calculator.

What Is the TD1?

The TD1 tells your employer which non-refundable tax credits to apply when calculating your income tax withholding. There are two forms: the federal TD1, used everywhere in Canada, and a provincial or territorial TD1 for your province of employment. Quebec employees use the federal TD1 plus Revenu Quebec’s TP-1015.3-V instead of a provincial TD1.

2026 Federal TD1 Claim Amounts

Credit	2026 Federal Amount
Basic personal amount	$16,452
Age amount (65+, income $46,432 or less)	$9,208
Pension income amount	Up to $2,000
Disability amount	$10,341
Canada caregiver amount (infirm child under 18)	$2,740 per child

Most employees only need line 1, the basic personal amount of $16,452. If your net income will exceed $181,440, the basic personal amount phases out and you should calculate a partial claim using Form TD1-WS. Each province has its own basic personal amount on its provincial TD1, and the two are not interchangeable.

When to Fill Out a New TD1

Complete a TD1 when you start a new job, and file a new one whenever your situation changes: marriage or divorce, a new dependant, turning 65, developing a disability, starting or stopping tuition, or taking on a second job. You do not need to refile every year if nothing changed, but reviewing it each January takes five minutes and catches drift.

Multiple Jobs: The Most Common Mistake

If you work two jobs, claim your personal credits with only one employer and enter zero on the second employer’s TD1. Claiming the full basic personal amount twice means both employers withhold too little tax, and you will owe the difference at tax time. This single error causes more surprise tax bills than any other TD1 mistake.

What Happens If You Don’t File a TD1?

Your employer will withhold tax using only the basic personal amount as an estimate, which often means too much tax comes off each cheque if you have additional credits. You get the overpayment back as a refund, but your money sits with the CRA interest-free for months. Filing the form correctly puts the money in your paycheque instead. Our pay stub guide shows you where to check that your withholding looks right.

TD1 and Reducing Your Tax Each Paycheque

An accurate TD1 is one of the simplest ways to keep more of each paycheque legally. Pair it with pre-tax deductions like RRSP or FHSA contributions through payroll, and the combined effect is significant. See our income tax reduction guide for the full set of strategies.

Line by Line: The Credits Most People Claim

The federal TD1 has 13 lines, but most employees touch only a few. Line 1 is the basic personal amount of $16,452, which nearly everyone claims in full. Line 2 covers the Canada caregiver amount for an infirm child under 18. Line 3 is the age amount for those 65 or older. Lines 4 through 7 cover pension income, tuition, and disability amounts. Lines 8 through 11 deal with spouse, dependant, and caregiver amounts for adult family members. Line 12 is for additional tax you want withheld, and line 13 is the total.

The practical move is to claim everything you are confident about and leave the rest blank. Overclaiming credits you will not actually receive means too little tax comes off each cheque and a bill at tax time. Underclaiming means an interest-free loan to the government until your refund. When in doubt, claim the certain ones and let the refund sort out the rest. Our income tax calculator shows how each credit changes your annual tax bill.

Provincial TD1: Why You File Two Forms

Canada’s tax system has two layers, so payroll needs two forms. The federal TD1 sets your federal withholding and the provincial TD1 sets your provincial withholding. Both go to the same employer, and both use the same logic, but the claim amounts differ because each province sets its own basic personal amount and credit values.

Quebec is the special case. There is no provincial TD1. Instead, Quebec employees complete Revenu Quebec’s form TP-1015.3-V for provincial withholding alongside the federal TD1. If you work in Quebec, make sure payroll has both, or your provincial withholding will be wrong all year.

For a concrete example of what gets deducted from your Ontario pay, see our Ontario deductions guide with a worked $60,000 example.

TD1 for Students

Students with tuition fees get one of the most valuable TD1 lines: the tuition amount. You can claim your eligible tuition fees as a federal credit, which reduces withholding if you work while studying. If you do not need the full credit yourself, you can transfer up to $5,000 of it to a parent, grandparent, or spouse, or carry the remainder forward to a future year when your income is higher.

The student mistake to avoid is claiming tuition with two employers at once, or a parent claiming the transfer while the student also claims the full amount. Only one person uses each dollar of tuition. Coordinate before anyone files.

TD1 for Pensioners

If you receive pension income, the TD1 still matters. The pension income amount lets you claim up to $2,000 of eligible pension income, and pension splitting can shift up to half of eligible pension income to a lower-income spouse at tax time. Many pensioners also forget to update their TD1 when they start receiving Old Age Security or CPP, which changes the right withholding.

With multiple income sources in retirement, the one-employer rule for credits becomes even more important. Claim your personal amounts with one payer and enter zero with the others, or the under-withholding compounds across every cheque.

How to Fill Out Form TD1-WS

Form TD1-WS is the worksheet behind the TD1, and you need it in two situations: calculating a partial basic personal amount when your income exceeds $181,440, and computing the age amount when your income falls in the phase-out range. The worksheet walks through the arithmetic line by line: enter your estimated net income, subtract the threshold, apply the phase-out rate, and arrive at your claimable amount.

Most people never touch the TD1-WS, which is fine. But if your income is near a phase-out threshold, spending ten minutes with the worksheet beats guessing. An incorrect full claim at a high income means a noticeable balance owing in April.

TD1 Mistakes That Cost Real Money

The most expensive mistake is the double claim across two jobs, which routinely produces a four-figure tax bill. Next is the set-and-forget: a TD1 filed at hiring that never reflects a marriage, a new child, a disability diagnosis, or a return to school. Each unclaimed credit is money withheld that could have been in your paycheque.

The quietest mistake is ignoring line 12, the additional tax box. If you earn significant income outside payroll, such as freelance or rental income, no tax is withheld on it during the year. Entering an extra amount on line 12 spreads that liability across your paycheques instead of landing it all in one April payment. Check your pay stub after any TD1 change to confirm the new withholding took effect.

Frequently Asked Questions

What is a TD1 form used for?

The TD1 tells your employer which tax credits to apply when calculating income tax withholding on your paycheques, so the right amount of tax comes off each pay.

What is the basic personal amount for 2026?

The 2026 federal basic personal amount is $16,452. Each province sets its own amount on its provincial TD1 form.

Do I need to fill out a TD1 every year?

No, only when you start a new job or when your personal circumstances change, such as marriage, a new dependant, or turning 65.

What if I have two jobs in Canada?

Claim your personal tax credits with only one employer. Enter zero credits on the second employer’s TD1 to avoid under-withholding and a tax bill at year end.

Is there a separate TD1 for Quebec?

Quebec employees complete the federal TD1 plus Revenu Quebec’s form TP-1015.3-V for provincial withholding instead of a provincial TD1.

What is Form TD1-WS?

Form TD1-WS is the worksheet used to calculate partial claims on the TD1, mainly the basic personal amount when net income exceeds $181,440 and the age amount within its phase-out range. Most employees never need it, but it is the right tool when your income sits near a threshold.

Can I claim tuition on my TD1?

Yes. Enter your eligible tuition fees on the tuition line of the TD1. Unused amounts can be transferred to a supporting parent, grandparent, or spouse up to $5,000, or carried forward to a future year.

Do pensioners need to file a TD1?

Yes, with each pension payer. Claim your credits with one payer and enter zero with the others. Update the form when you start receiving CPP or Old Age Security so withholding stays accurate.