What is the basic personal amount?

The federal amount

For 2026, the federal basic personal amount is $16,452 at most and $14,829 at least. Which one applies depends on net income. The CRA payroll page gives a maximum and a minimum amount; the amount depends on net income (see the CRA page).

Provinces and territories

Each province and territory has its own basic personal amount, on top of the federal one. The income tax pages list them, each with its official source.

What it is not

It is not a tax calculation, and it is not advice. Your tax depends on your whole situation. The CRA page for the basic personal amount, or a tax professional, can answer questions about yours.