Basic Personal Amount


The Basic Personal Amount (BPA) is a non-refundable tax credit. It allows individuals with in income lower than the BPA to not pay any income tax. There are different BPA thresholds for federal and provincial taxes shown in the table below.


Region 2021 2022
Canada $13,808 $14,398
Alberta $19,369 $19,369
British Columbia $11,070 $11,302
Manitoba $9,936 $10,145
New Brunswick $10,564 $10,817
Newfoundland $9,536 $9,804
Nova Scotia* $11,481 $11,481
Ontario $10,880 $11,141
Prince Edward Island $10,500 $11,250
Quebec $15,728 $16,143
Saskatchewan $16,225 $16,615
Northwest Territories $19,369 $19,369
Nunavut $16,467 $16,862
Yukon $13,808 $14,398

*The Nova Scotia Basic Personal Amount shown includes $3,000 which is reduced at a rate of 6% for income over $25,000.

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