General information only — not financial advice for your situation.
This is a learning tool. Always check CRA My Account records and talk to a qualified professional for your own numbers.
Plain English
The amount of income every Canadian can earn before paying any federal tax. In 2026, it's up to $16,452.
Technical definition
The basic personal amount (BPA) is a non-refundable tax credit that exempts a base amount of income from federal tax. For 2026, the maximum BPA is $16,452, phasing out on a linear basis for net income between $181,440 and $258,482 to a minimum of $14,829. The credit is computed at the 15% lowest federal rate.
Examples
- • If you earn $50,000 in 2026, the BPA credit shelters your first $16,452 from federal tax, saving you $2,468 (15% × $16,452).
- • At $220,000 income (midway through the phase-out), your BPA is reduced below $16,452. Above $258,482, your BPA is the minimum $14,829.
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About this site
Every number on this site is sourced from CRA publications, the Income Tax Act, or provincial fiscal releases. We show the math, cite the sources, and never tell you what to do with your money.