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 2023 2024
Canada $15,705 $16,129
Alberta $21,885 $22,520
British Columbia $12,580 $12,932
Manitoba $15,780 $15,969
New Brunswick $13,044 $13,396
Newfoundland $10,818 $11,067
Nova Scotia* $11,481 $11,744
Ontario $12,399 $12,747
Prince Edward Island $13,500 $14,250
Quebec $18,056 $18,571
Saskatchewan $18,491 $18,991
Northwest Territories $21,885 $22,520
Nunavut $18,767 $19,274
Yukon $15,705 $16,129

*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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