Line 30000 – Basic personal amount

Note: Line 30000 was line 300 before tax year 2019.

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 $155,625 or less, enter $14,398 on line 30000. If your net income is $221,708 or more, enter $12,719. Otherwise, complete the calculation using the Federal Worksheet to determine how much to claim on line 30000.

Claim the corresponding provincial or territorial non-refundable tax credit you are entitled to on line 58040 of your provincial or territorial Form 428.


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.

Forms and publications

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