Completing your tax return
Enter the basic personal amount on line 30000 of your return.
If your net income at line 23600 of your return is $165,430 or less, enter $15,000 on line 30000. If your net income is $235,675 or more, enter $13,520. Otherwise, complete the calculation using the Federal Worksheet to determine how much to claim on line 30000.
Claim the corresponding provincial or territorial non-refundable tax credit you are entitled to on line 58040 of your provincial or territorial Form 428.