Line 30000 – Basic personal amount
The basic personal amount (BPA) is a non-refundable tax credit designed to ensure that you can earn a minimum amount of income before having to pay federal income tax.
Completing your tax return
Enter the basic personal amount on line 30000 of your return.
If your net income at line 23600 of your return is:
- $173,205 or less, enter $15,705 on line 30000
- $246,752 or more, enter $14,156 on line 30000
Otherwise, complete the calculation using the Federal Worksheet to determine how much to claim.
Claim the corresponding provincial or territorial non-refundable tax credit you are entitled to on line 58040 of your provincial or territorial Form 428.
Note
Special rules apply to claims for this amount if you were bankrupt during the tax year 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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