The basic personal amount (BPA) is the most widely used non-refundable tax credit in Canada. Every Canadian resident is entitled to claim it, and it effectively shields a portion of income from federal income tax. For 2025, the federal basic personal amount is $16,129.
The basic personal amount is a non-refundable tax credit that all Canadian residents can claim on their T1 tax return. It is not a deduction from income — it is a credit applied directly against federal tax owing. This means that if your tax owing is less than the credit amount, you cannot receive a refund for the unused portion.
The BPA is indexed annually to inflation, which is why it increases slightly each year:
| Tax Year | Basic Personal Amount |
|---|---|
| 2021 | $13,808 |
| 2022 | $14,398 |
| 2023 | $15,000 |
| 2024 | $15,705 |
| 2025 | $16,129 |
The credit is calculated by multiplying the BPA by the lowest federal tax rate of 15%. In 2025: $16,129 × 15% = $2,419 federal tax reduction. This credit is subtracted directly from the federal tax you would otherwise owe.
| Province | Basic Personal Amount |
|---|---|
| Ontario | $11,844 |
| British Columbia | $11,981 |
| Alberta | $21,003 |
| Quebec | $17,183 |
| Nova Scotia | $8,481 |
| New Brunswick | $12,458 |
| Manitoba | $15,780 |
| Saskatchewan | $17,661 |
Canadians with high net income face a reduced basic personal amount. The phase-out begins at net income of $173,205 and reaches the minimum BPA of $14,156 at net income of $246,752.
If you supported a spouse or common-law partner whose net income was below the BPA threshold, you can claim an additional spousal amount on line 30300. The maximum is $16,129 minus your partner's net income for 2025.
The BPA is automatically included when you file your T1 return using tax software. On paper returns, it appears on Schedule 1 at line 30000. No receipts or documentation are required — all Canadian residents are entitled to it.
The basic personal amount is one of many non-refundable credits on Schedule 1. Others include the age amount, Canada employment amount, disability tax credit, and medical expense credit. All non-refundable credits are added together, multiplied by 15%, and subtracted from federal tax calculated on your income.
If your total income is below $16,129, you will owe no federal income tax. However, filing a return is still strongly recommended to access refundable credits like the GST/HST credit and Canada Child Benefit, and to build RRSP contribution room.
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