Line 30000 – Basic personal amount
Basic personal amount – Personal income tax
- Federal: Line 30000
- Provincial or territorial: Line 58040
- Tax year: 2025| Prior tax years: 2024 and earlier
The basic personal amount (BPA) is a non-refundable tax credit that allows you to earn a minimum amount of income before having to pay federal income tax.
Who can claim the basic personal amount
Generally, you can claim this amount if you were a resident of Canada or deemed resident of Canada for the year.
If you were bankrupt or moved to Canada or from Canada during the tax year, special rules apply for claiming this amount. To learn more, contact the Canada Revenue Agency (CRA).
How much you can claim
The amount you can claim depends on your net income for the year.
Claim amount based on your net income
Federal amount for 2025If your net income (line 23600 of you return) is:
- $177,882 or less, claim $16,129
- more than $253,414, claim $14,538
Otherwise, use the Federal Worksheet to calculate your claim.
Provincial and territorial amounts for 2025
The basic personal amount you can claim may also vary depending on your province or territory of residence at the end of the year:
AlbertaClaim $22,323.
British ColumbiaClaim $12,932.
ManitobaIf your net income from line 23600 of your return is:
- less than $200,000, claim $15,780
- $400,000 or more, claim $0
Otherwise, use Worksheet MB428 to calculate your claim.
New BrunswickClaim $13,396.
Newfoundland and LabradorClaim $11,067.
Northwest TerritoriesClaim $17,842.
Nova ScotiaClaim $11,744.
NunavutClaim $19,274.
OntarioClaim $12,747.
Prince Edward IslandClaim $14,650.
QuebecRefer to: Revenu Québec
SaskatchewanClaim $19,491.
YukonClaim the amount entered on line 30000 of your federal return.
How to claim
- Federal tax return
On line 30000 of your federal tax return, enter the federal basic personal amount determined under How much you can claim.
Provincial or territorial Form 428
On line 58040 of your provincial or territorial Form 428, enter the provincial or territorial basic personal amount determined under How much you can claim.