Line 30000 on the T1 return is where you claim the Basic Personal Amount, a non-refundable federal tax credit that shields a baseline slice of your income from federal tax. For the 2026 tax year, you claim $16,452 if your net income is $181,440 or less. Above that, the amount is reduced on a straight line until it bottoms out at roughly $14,829 once net income passes $258,482.1Canada Revenue Agency. Line 30000 – Basic Personal Amount
What the Credit Actually Reduces
The Basic Personal Amount is non-refundable. It can bring your federal tax down to zero, but any leftover credit disappears rather than turning into a refund. The dollar value on your return is not the tax savings itself. The Canada Revenue Agency converts the amount at 15%, the lowest federal rate, so claiming the full $16,452 knocks about $2,468 off your federal tax.2Department of Justice Canada. Income Tax Act – Section 118
2026 Amounts and Income Thresholds
Since 2020, the BPA has been structured in two tiers: a base amount available to everyone, and a supplemental amount that phases out for higher earners. For 2026:
- Net income of $181,440 or less: claim the full $16,452.
- Net income between $181,440 and $258,482: claim a reduced amount calculated on the Federal Worksheet.
- Net income above $258,482: claim the base amount of about $14,829.
The $181,440 mark is the start of the 29% federal bracket, and $258,482 is where the 33% top bracket begins.3Canada Revenue Agency. Tax Rates and Income Brackets for Individuals Both the credit and the thresholds are indexed to inflation; the federal indexation factor for January 1, 2026, is 2.0%.4Canada Revenue Agency. Income Tax Rates and Income Thresholds
Calculating Your Amount in the Phase-Out Range
If your net income sits cleanly below or above the two thresholds, no calculation is needed: you enter $16,452 or the base amount. It is only when your income falls between $181,440 and $258,482 that you need to work through the reduction.
The Federal Worksheet (form 5000-D1) walks through it step by step.5Canada Revenue Agency. 5000-D1 Federal Worksheet The mechanics:
- Start with your net income from Line 23600.
- Subtract $181,440.
- Divide that result by $77,042 (the width of the phase-out band) and multiply by the supplemental amount to find how much you lose.
- Add the base amount to whatever portion of the supplement survives, and enter that on Line 30000.
Certified tax software runs this in the background using your Line 23600 figure. Paper filers should follow the worksheet line by line, since skipping an intermediate step is where most manual errors happen.1Canada Revenue Agency. Line 30000 – Basic Personal Amount
Newcomers, Emigrants, and Non-Residents
If you were a resident of Canada for the whole year, you claim the full BPA subject to the income-based reduction above. Residency turns on your significant ties, including your home, where your spouse or common-law partner lives, and whether your dependants are in Canada.6Canada Revenue Agency. Determining Your Residency Status
If you moved to or from Canada during the year, you prorate the amount by the number of days you were a resident, using the entry or departure date shown in the “Residence information” section on page 1 of your return.7Canada Revenue Agency. Federal Non-Refundable Tax Credits for Newcomers and Emigrants Arriving on July 1, for example, gets you roughly half of the full amount. Bankruptcy during the year triggers separate rules; contact the CRA if that applies.1Canada Revenue Agency. Line 30000 – Basic Personal Amount
For non-residents, eligibility depends on the source of your income. If 90% or more of your worldwide income for the year came from Canadian sources, you can claim the full slate of federal non-refundable credits, including the BPA. If Canadian-source income is less than 90% of the total, the credits are reduced proportionally. This 90% rule applies whether you file as a standard non-resident or elect under section 217 of the Income Tax Act.8Canada Revenue Agency. 2025 Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada
Where the Number Goes on the Return
Line 30000 sits in “Step 5 – Federal tax” and is the first entry in the non-refundable tax credits section. Other credits you qualify for feed in on their own lines, such as the Age Amount on Line 30100. The credits are totalled on Line 33500, and the CRA multiplies that total by 15% to produce the dollar reduction against your federal tax. A combined credit total of $20,000, for instance, reduces your tax by $3,000.2Department of Justice Canada. Income Tax Act – Section 118
Provincial and Territorial Amounts Are Separate
Line 30000 is federal only. Every province and territory has its own basic personal amount, claimed on Line 58040 of the provincial or territorial Form 428.1Canada Revenue Agency. Line 30000 – Basic Personal Amount The provincial figures and their indexation rates vary: the 2026 indexation factor is 2.0% in Alberta and Saskatchewan, 1.9% in Ontario, and 1.6% in Nova Scotia.4Canada Revenue Agency. Income Tax Rates and Income Thresholds Tax software handles both together, but they are separate claims on separate forms.
The BPA on Your TD1 and Paycheque
The same amount shows up on the TD1 Personal Tax Credits Return, which your employer uses to calculate how much tax to withhold from each pay. If you never submit a completed TD1, your employer withholds using the basic personal amount only, ignoring any other credits you might be entitled to.9Canada Revenue Agency. Get the Completed TD1 Forms From the Individual
Holding more than one job at the same time changes what you can put on the form. You claim personal tax credits on the TD1 for one employer and enter zero on the TD1s you give to the others. Claiming the BPA twice means too little tax comes off during the year, and the shortfall lands as a balance owing at filing time.