On December 20, 2022, the Federal government released the 2023 basic personal amounts (BPA) for each jurisdiction.
Province or Territory | Basic exemption |
Federal | $15,000* |
Alberta | $21,003 |
British Columbia | $11,981 |
Manitoba | $10,855 |
New Brunswick | $12,458 |
Newfoundland and Labrador | $10,382 |
Northwest Territories | $16,593 |
Nova Scotia | $11,481* |
Nunavut | $17,925 |
Ontario | $11,865 |
Prince Edward Island | $12,000 |
Quebec | $17,183 |
Saskatchewan | $17,661 |
Yukon | $15,000* |
*The basic personal amounts for Federal, Nova Scotia and Yukon are unique to each employee’s annual income from all sources.
Note: Due to the unusually late publication from the CRA, employees and retirees may experience a slight difference in their net pay until these changes have been programmed within their payroll systems.