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 | 2024 | 2025 |
|---|---|---|
| Canada | $16,129 | $16,452 |
| Alberta | $22,323 | $22,769 |
| British Columbia | $12,932 | $13,216 |
| Manitoba | $15,780 | $15,780 |
| New Brunswick | $13,396 | $13,664 |
| Newfoundland | $11,067 | $11,188 |
| Nova Scotia* | $11,744 | $11,932 |
| Ontario | $12,747 | $12,989 |
| Prince Edward Island | $14,650 | $15,000 |
| Quebec | $18,571 | $18,952 |
| Saskatchewan | $19,481 | $20,381 |
| Northwest Territories | $22,323 | $22,769 |
| Nunavut | $19,274 | $19,659 |
| Yukon | $16,129 | $16,452 |
*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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