The Basic Personal Amount (BPA) is a non-refundable tax credit that applies to all Canadians. The Federal BPA is $16,129 for the 2025 taxation year. Make sure to check out the BPA for your province of residence as well.
The Basic Personal Amount (BPA) shown in TurboTax is a non-refundable tax credit—calculated as 15% of the total BPA—not the full $15,000+ income amount itself. For 2023, the federal BPA is $15,000, but the credit applied to reduce tax owed is $15,000 x 15% = $2,250. The higher $15,000 figure is the income threshold, not the credit value.
The $15,000+ figure is the maximum income you can earn before paying federal tax, but tax software calculates the tax savings (credit) based on the lowest tax bracket (15%).
If your net income is above certain thresholds (e.g., above in 2022), the $15,000+ BPA is gradually reduced (clawed back), which might display a lower value.
If you have further questions, we suggest contacting the CRA: 1-800-959-8281.
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