Basic personal amount

Most people can claim the basic personal amount, which removes tax on an initial portion of income.

For 2026, the federal amount is $16,452, worth up to about $2,303 at 14%. It gradually falls to $14,829 for net income between $181,440 and $258,482.

Each province and territory has its own amount.

You may also claim a spouse or common-law partner amount, or an eligible dependant amount, if you support someone with low income. The federal maximum for either is also $16,452, reduced by that person's net income.