Canada Default Exemptions (Basic Personal Amounts)

Overview

The basic personal amount (BPA) is a non-refundable tax credit that can be claimed by all individuals. The purpose of the BPA is to provide a full reduction from federal income tax to all individuals with taxable income below the BPA. It also provides a partial reduction to taxpayers with taxable income above the BPA.

A non-refundable tax credit reduces what you may owe. However if your total non-refundable tax credits are more than what you owe, you will not get a refund for the difference.

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Note — Effective July 1, 2026 (CRA T4127, July 2026):

• New tax records for Newfoundland and Labrador are created with $13,094 — the base BPA amount on the provincial tax form.
• Existing tax records with the prior amount of $11,188 are updated to $15,000 for calculation purposes — the CRA-approved pro-rated BPA applicable July 1–December 31, 2026.