Every resident of Canada can enter a basic personal amount of $16,452. However, if your net income from all sources will be greater than $181,440 and you enter $16,452, you may have an amount owing on your income tax and benefit return at the end of the tax year. If your income from all sources will be greater than $181,440 you have the option to calculate a partial claim. To do so, fill in the appropriate section of Form TD1-WS, Worksheet for the 2026 Personal Tax Credits Return, and enter the calculated amount here.