Basic personal amount
Last updated
The basic personal amount is the main non-refundable tax credit for a resident with no other claims. For 2026 the federal maximum is $16,452. If net income is above $181,440 the amount declines, and at $258,482 it is $14,829. The credit is that amount multiplied by the lowest federal rate, 14%.
Each province and territory has its own basic amount. Yukon’s mirrors the federal amount. Manitoba’s maximum is phased out between $200,000 and $400,000. The paycheque calculator claims the basic amount only. A spouse, eligible dependant, age, or disability amount would change the result.
Methodology
Federal figures are the CRA payroll amounts for 2026. Provincial amounts are listed on each province page with their source.