Line 30000 - Basic personal amount
Line 30000 - Basic personal amount
To claim the basic personal amount, enter it on line 30000 of your return.
If your net income at line 23600 of your return is:
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$177,882 or less, enter $16,129 on line 30000
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$253,414 or more, enter $14,538 on line 30000
Otherwise, complete the calculation using the Federal Worksheet to determine how much to claim.
You can claim the corresponding provincial or territorial non-refundable tax credit you are entitled to on line 58040 of your provincial or territorial Form 428.
Note
Special rules apply to claims for this amount if you were bankrupt during the tax year or if you immigrate to or emigrate from Canada in the tax year. For information about these rules, contact the CRA.
Special rules apply to claims for this amount if you were bankrupt during the tax year or if you immigrate to or emigrate from Canada in the tax year. For information about these rules, contact the CRA.
