emily52
New Member

how much BAP amount I should claim

My wife and I came to Canada from U.S on August  1st.
I had income of $60k in U.S from January to July; and had income of $40k in Canada from August to December.
My wife didn't have any income either in U.S or in Canada.


Does my wife meet 90% rule and can she transfer full BPA amount to me?

sgarg15
Returning Member

Credits and deductions

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. 

Please reach out if have more questions

emily52
New Member

Credits and deductions

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?

Credits and deductions

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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