BASIC PERSONAL AMOUNT

The basic personal amount (BPA), claimed on line 30000, is the credit every individual can claim. It effectively means the first portion of income is tax-free. It is the single largest non-refundable credit for most people.

FEDERAL AMOUNTS

• 2026: $16,452 for net income up to $181,440, declining to $14,829 for net income of $258,482 or more.

• 2025: $16,129, declining to $14,538 between net income of $177,882 and $253,414.

• The phase-out applies only to the "enhanced" portion ($1,623 for 2026) added in 2020 to 2023; the reduction is gradual across the fourth bracket, which raises the effective marginal rate in that range slightly.

ONTARIO AMOUNT

• $12,989 for 2026, converted at 5.05 percent, worth about $656.

• Ontario also offers the Ontario tax reduction and LIFT credit, which effectively raise the provincial tax-free threshold for low-income earners.

SPECIAL SITUATIONS

• Newcomers and emigrants: the BPA is prorated for the number of days resident in Canada, unless 90 percent or more of world income for the year was from Canadian sources.

• Non-residents: may claim the full BPA only if 90 percent or more of world income is reported on the Canadian return.

• Deceased persons: the full BPA is available on the final return, and again on certain optional returns.

• Bankruptcy: the credit is split between the pre- and post-bankruptcy returns.