Note: Before tax year 2019, line 30000 was line 300.
On December 9, 2019, the federal government presented legislative proposals that would provide an additional amount of BPA for 2020 and later years, gradually increasing the BPA to $15,000 for 2023. The "additional amount" is gradually reduced when net income (line 23600) is in excess of the bottom of the fourth tax bracket. The additional amount is reduced to zero when income reaches the bottom of the 5th tax bracket. The proposed legislation also provides for increases to the spousal and eligible dependant amount tax credits. See the current tax rate tables for Canada for the current bracket amounts.
The result of the additional amount is the following maximum basic personal amount (BPA):
| Tax Year | Maximum BPA |
Minimum BPA |
Additional BPA |
| 2026 | $16,452 | $14,829 | $1,623 |
| 2025 | 16,129 | 14,538 | 1,591 |
| 2024 | 15,705 | 14,156 | 1,549 |
| 2023 | 15,000 | 13,521 | 1,479 |
| 2022 | 14,398 | 12,719 | 1,679 |
| 2021 | 13,808 | 12,421 | 1,387 |
| 2020 | 13,229 | 12,298 | 931 |
The maximum BPA amount of $15,000 is indexed for 2024 and subsequent taxation years, as is the minimum BPA.
See the tax rate tables for Canada for the calculation of the BPA, and the effect on the marginal tax rates.
In June 2020 Yukon tabled legislation to mirror the federal changes to the BPA, spousal, and eligible dependant amounts.
The Canadian Tax Calculator includes the calculation of the additional basic personal, spousal and eligible dependant amounts.
Tables of Marginal Tax Rates - includes basic personal amount
Revised: December 13, 2025