Hello 🙂 great question!!

The basic personal amount (BPA) is a non-refundable tax credit that can be claimed by all individuals. The purpose of the BPA is to provide a full reduction from federal income tax to all individuals with taxable income below the BPA. It also provides a partial reduction to taxpayers with taxable income above the BPA. A non-refundable tax credit reduces what you may owe. However, if your total non-refundable tax credits are more than what you owe, you will not get a refund for the difference. 

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Thanks for your help.

So could my wife transfer her BPA to me of full amount of $14,398

or limited by my BPA amount of 14398 * 153/365 days?

To clarify, your wife is not required to complete a tax return as she had no income prior or after entering Canada, therefore, she cannot receive the Basic Personal Amount (BPA) and/or transfer the amount to you. You met the 90% rule with your income but your wife not having any income did not meet the 90% rule. 

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