Line 300 - Basic personal amount
The basic personal amount is $10,822.
Completing your tax return
On line 300 of Schedule 1, Federal Tax, enter the basic personal amount of $10,822.
Remember to claim the corresponding provincial or territorial non-refundable tax credit to which you are entitled, on line 5804 of your provincial or territorial Form 428.
Specific rules apply to claims for this amount if you were bankrupt during the year (read the section on bankruptcy in Interpretation Bulletin IT513, Personal Tax Credits) or if you became or ceased to be a resident of Canada for income tax purposes in the year (see either Pamphlet T4055, Newcomers to Canada or Guide T4056, Emigrants and Income Tax, whichever applies).
Forms and publications
- General Income Tax and Benefit Package - Guide, Returns, and Schedules
- Guide T4056, Emigrants and Income Tax
- Pamphlet T4055, Newcomers to Canada
- Interpretation Bulletin IT513, Personal Tax Credits
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