Canada Basic Personal Amount Guide (BPA, Tax Credits, Thresholds)
the Canadian Basic Personal Amount (BPA) and the federal non-refundable tax credits. The BPA for 2025 is $16,129 (the enhanced BPA under the 2019 Budget legislation). The BPA is a non-refundable tax credit calculated at the 15% rate — meaning the credit is worth $2,419 against the federal tax payable. The BPA phases out for the taxpayers with the net income above $173,205 at a rate of 5% of the income above $173,205 (the BPA is reduced by $1 for every $5 of the income above the threshold). The BPA is fully eliminated at $253,414. The enhanced BPA legislation (Bill C-97, 2019) increases the BPA from the original $12,069 (2019) to the $15,000 (2023) and the subsequent indexation. In 2025, the BPA is $16,129. The spousal/common-law partner amount is up to $16,129 (reduced by the spouse's net income above $1,000). The Canada caregiver credit and the infirm dependant credit are integrated into the Canada Caregiver Credit (CCC) with the base amount of $7,363 and the maximum amount of $16,129 for the caring of the spouse or the relative with the disability. All the federal non-refundable credits are calculated at the 15% rate (the lowest federal bracket).
Federal Non-Refundable Tax Credits (2025)
- Basic Personal Amount (BPA): $16,129 (a credit of $2,419 at 15%). The maximum BPA for the taxpayers with the net income of $173,205 or less. The BPA is the most important credit — every taxpayer is entitled to it, regardless of the income level (subject to the phase-out for the high-income earners).
- Spousal/Common-Law Partner Amount: Up to $16,129. The credit base is $16,129 minus the spouse's net income above $1,000. If the spouse has the net income of $0, the credit is $16,129 (a credit value of $2,419). The spousal amount is a per-family credit (not per individual).
- Age Amount: Up to $8,790 for the taxpayers aged 65+ at the end of the tax year. The age amount phases out when the net income exceeds $43,953 (reduced by 15% of the income above $43,953). The age amount is fully eliminated when the net income reaches $102,553.
- Pension Income Amount: Up to $2,000 on the eligible pension income (the life annuity payments from the superannuation or the pension fund, the RRIF payments for the individuals aged 65+, and the certain other pension income). The pension income amount is a 15% credit (worth up to $300).
- Disability Amount (DTC): Up to $9,628 for the taxpayers with the severe and prolonged physical or mental impairment. The DTC is the prerequisite for the RDSP (Registered Disability Savings Plan) and the Canada Disability Benefit. The supplemental disability amount of $5,623 for the children under 18 (at the time of the first certification) is also available.
- Canada Employment Amount: $1,433 for the employed taxpayers (the employment income must be reported on the T4). The Canada employment amount is intended to cover the employment-related expenses (the home office, the supplies, the uniforms). The credit value is $215 (15% of $1,433).
- Tuition Tax Credit: The eligible tuition fees (the T2202 amount) generate a 15% credit. The unused tuition credits can be carried forward indefinitely or transferred to the spouse, the parent, or the grandparent (up to $5,000 in the transfer).
- Medical Expense Tax Credit: The eligible medical expenses exceeding the lesser of $2,759 or 3% of the net income. The medical expenses can be claimed for the taxpayer, the spouse, and the dependent children under 18. The 12-month period ending in the tax year can be used.
- Charitable Donations Tax Credit: 15% on the first $200 of the total donations (the "first tier") and 29% on the donations above $200 (the "second tier"). The 33% rate applies to the donations above $200 if the taxpayer has the taxable income in the 33% federal bracket (above $253,414).
- Canada Caregiver Credit (CCC): The base amount of $7,363 for the dependants with the physical or the mental impairment (the parent, the grandparent, the child, the sibling, the aunt, the uncle, the niece, or the nephew). The maximum amount of $16,129 for the spouse or the common-law partner with the impairment. The CCC is reduced by the dependant's net income above $18,939.
- EI Premiums Credit: A 15% credit on the EI premiums paid by the employee. The maximum insurable earnings for 2025 are $65,700, with the employee EI premium rate of 1.64%, giving a maximum premium of approximately $1,077 (and a credit of $161).
- CPP/QPP Enhanced Contributions Credit: A 15% credit on the CPP contributions paid by the employee. The maximum pensionable earnings for 2025 are $71,300, with the employee basic CPP rate of 5.95% and the enhanced CPP2 rate of 4% (on the earnings above $71,300 up to $81,200).
Provincial Non-Refundable Tax Credits
- Ontario: The Ontario basic personal amount is $12,582 (2025). The Ontario health premium (a tax on the taxable income of $20,000+ up to $900 per year) is not a credit but a separate surtax. The Ontario tuition credit (the Ontario portion) is 5.05% of the eligible tuition fees.
- Quebec: Quebec has a separate tax system with its own personal amounts. The Quebec basic amount is $18,725 (2025-26). Quebec also has the unique "tax-on-income" system (the federal tax is calculated first, then the provincial tax is calculated on the same base).
- British Columbia: The BC basic personal amount is $12,690 (2025). The BC climate action tax credit (a refundable credit) is separate from the non-refundable credits.
- Alberta: The Alberta basic personal amount is $22,614 (2025, indexed). Alberta is the only province with the flat 10% provincial rate (not the "tax-on-income" system).
For the complete information on the Canada Child Benefit and the family tax credits, see our Canada Child Benefit Guide →. For the medical expense tax credit and the disability tax credit, see our Medical Expenses Guide →.