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:

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.

Forms and publications

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