TD1 Form 2026: Personal Tax Credits Return
Use this guide to choose the correct federal and provincial form, avoid claiming the same credits at two jobs, and know when payroll needs an updated TD1.
Which 2026 TD1 form do you need?
| Form | Who uses it |
|---|---|
| Federal TD1 | Everyone receiving employment income, pension income, benefits or other remuneration from a new payer. |
| Provincial or territorial TD1 | Most workers also complete the form for the province or territory of employment, such as TD1ON or TD1BC. |
| TD1-WS | Use the worksheet when a line instructs you to calculate an amount. Keep it; do not give it to the payer. |
| Quebec form | Quebec uses its own provincial source-deduction return. You still complete the federal TD1. |
How to complete it
- Use the right year. Download the 2026 federal form and the 2026 form for your province or territory of employment.
- Enter your personal details. Give the payer enough information to identify you and apply the correct payroll rules.
- Claim eligible credit amounts once. Complete only the numbered lines that apply, using TD1-WS where the form directs you.
- Handle concurrent payers correctly. If another payer already uses the same credits, follow the multiple-employer instruction instead of claiming them twice.
- Sign and give it to the payer. The TD1 stays with the employer or payer; it is not normally sent to the CRA.
The 2026 amounts on line 1
Line 1 of every TD1 is the basic personal amount, and it is the only line most employees fill in. On the federal 2026 form the maximum is $16,452. That full amount applies while net income stays at or below $181,440; it then grinds down on a straight line to $14,829 once net income reaches $258,482, the start of the top federal bracket. The printed form shows the maximum, so higher earners use the federal TD1-WS to work out the reduced figure.
Your provincial or territorial TD1 has its own line 1 with a different amount — the two forms are claimed independently, which is why almost everyone completes both.
| Province or territory | Form | Maximum 2026 basic personal amount |
|---|---|---|
| Federal | TD1 | $16,452 |
| Ontario | TD1ON | $12,989 |
| British Columbia | TD1BC | $13,216 |
| Alberta | TD1AB | $22,769 |
| Saskatchewan | TD1SK | $20,381 |
| Manitoba | TD1MB | $15,780* |
| Quebec | Revenu Québec TP-1015.3-V | $18,952 |
| New Brunswick | TD1NB | $13,664 |
| Nova Scotia | TD1NS | $11,932* |
| Prince Edward Island | TD1PE | $15,000 |
| Newfoundland & Labrador | TD1NL | $13,094 |
| Yukon | TD1YT | $16,452 |
| Northwest Territories | TD1NT | $18,198 |
| Nunavut | TD1NU | $19,659 |
* Nova Scotia adds a low-income enhancement and Manitoba claws its amount back at high income, so the figure actually claimed there depends on net income — the form and its worksheet set the exact number. Quebec employees complete the federal TD1 plus Revenu Québec's own source-deduction return, not a provincial TD1.
What your employer does with it
The TD1 never reaches the CRA. Payroll adds up your claimed amounts, converts each total into a CRA claim code, and looks that code up in the T4032 deduction tables for your province of employment — one lookup for the federal total, one for the provincial total. The result is the income tax withheld from each pay. CPP, CPP2 and EI are untouched by the TD1: they are set by statutory rates and ceilings regardless of what you claim.
Because it only moves withholding, an over-claimed TD1 does not lower the tax you owe — it defers it to a balance owing when you file, and an under-claimed one hands the CRA an interest-free loan you get back as a refund. A second concurrent job is the case that goes wrong most often: claiming the basic personal amount twice under-withholds all year on income that is really taxed at your marginal rate.
Frequently asked questions
What is a TD1 form?
Form TD1, Personal Tax Credits Return, tells an employer or other payer which personal tax credits to use when calculating income tax deductions. Most employees complete both the federal TD1 and a provincial or territorial TD1.
Do I complete a TD1 every year?
Usually no. Complete one when you start receiving pay from a new payer, want to change amounts previously claimed, or your circumstances change. If a change affects your claim, the CRA says to give the payer a new TD1 within seven days.
What do I do on a TD1 if I have two jobs?
If you already claimed personal tax credit amounts on a TD1 for another employer or payer at the same time, you generally cannot claim them again. Check the more-than-one-employer-or-payer box, enter zero on the total claim amount line, and do not complete the numbered credit lines.
Do I give the TD1 worksheet to my employer?
No. Use TD1-WS to calculate amounts where needed, but keep the worksheet for your records. Give the completed federal and provincial or territorial TD1 returns to your employer or payer.
Where can I download the 2026 TD1 forms?
The CRA TD1 forms page lists the 2026 federal return, federal worksheet, and each provincial or territorial version. Quebec employees use the applicable Revenu Québec source-deduction form rather than a CRA provincial TD1.
Do I mail the TD1 to the CRA?
No. The TD1 is given to the employer or payer, who keeps it with their payroll records — it is not mailed to the CRA and is not filed with your return. The one exception is when the CRA specifically asks to see it. Employers should retain completed TD1s for the CRA’s standard six-year record-keeping period.
What if I have no credits to claim?
Claiming nothing beyond the basic personal amount is normal and correct — most employees complete only line 1 and the signature. If you are not entitled to any of the numbered credits, leave those lines blank; the total claim amount is then just the basic personal amount. If you also want extra tax withheld each pay (for example because you have side income), use the “Additional tax to be deducted” line rather than reducing your credits.
What is a claim code?
Your total claim amount falls into one of the CRA’s claim codes, and it is the claim code — not the dollar figure — that payroll looks up in the T4032 deduction tables for your province. Claim code 1 is the basic personal amount alone; claim code 0 means no credits at all, which is what a second concurrent job normally uses. You do not enter the claim code yourself; the employer derives it from the total on your TD1.