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Maximum base personal amount for 2022

Calculator base personal amount (BPA) for federal (BPAF)

As you may know, the federal non-refundable tax credit as changed in 2019 and could increase based on your marginal tax rate. This calculator will help you defined the right amount that will be used as your BPA and gives you the difference between the net revenu of the new measure versus the previous. If you need to fill an individual tax declaration, simply enter your gross taxable income to get the appropriate results of the federal BPA in Canada.

BPA federal

Table of basic personal amounts for federal in Canada 2022 (BPAF)

Amount type or threshold Amount
BPA for individual (marginal tax rate >=33% ) $12 719
BPA for individual increased (marginal tax rate <=29%)$14 398

Formula

Federal Basic personal amount (calculated)

The calculation is only usefull when the taxable income has a marginal tax rate between the tax bracket of: minimum amount of 29% and minimum amount of 33%

Defined values

  • BPAmin = BPA when the marginal tax rate is equal or higher then 33% (as defined above)
  • BPAmax = BPA when the marginal tax rate is below or equal to 29% (as defined above)
  • Min29 = The minimum amount for the 29% bracket ($)
  • Min33 = The minimum amount for the 33% bracket ($)
  • In = Taxable income for 2022

If In is between Min29 and Min33
Difference of BPA = ((BPAmax - BPAmin) x (In - Min33) / (Min33 - Min29)) Federal BPA = BPAmin + Difference of BPA

Difference in net revenue

Defined values

Same as previous formula and:

  • MinB = Rate of the bracket starting next to the BPA.

Difference of net revenue = Difference of BPA x MinB / 100

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