Line 300 - Basic personal amount

The basic personal amount is $11,474.

Completing your tax return

On line 300 of Schedule 1, Federal Tax, enter the basic personal amount of $11,474.

Remember to claim the corresponding provincial or territorial non-refundable tax credit to which you are entitled, on line 5804 of your provincial or territorial Form 428.

Note 

Special rules apply to claims for this amount if you were bankrupt during the tax year (see the section on bankruptcy in Interpretation Bulletin IT-513, Personal Tax Credits) or if you immigrate to or emigrate from Canada in the tax year. For information about these rules, contact the CRA.

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