{ "year": 2025, "federal": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/last-year.html", "title": "Last year tax rates and income brackets (2025) - Personal income tax", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/adjustment-personal-income-tax-benefit-amounts.html", "title": "Indexation adjustment for personal income tax and benefit amounts", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-r/5000-r-25e.pdf", "title": "5000-R Income Tax and Benefit Return 2025 (Step 5 - Federal tax)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-25e.pdf", "title": "5000-D1 Federal Worksheet 2025 (lines 30000, 30100, 34990, 40425; dividend gross-up)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-s9/5000-s9-25e.pdf", "title": "5000-S9 Schedule 9, Donations and Gifts (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-s3/5000-s3-25e.pdf", "title": "5000-S3 Schedule 3, Capital Gains (or Losses) in 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/t2203/t2203-25e.pdf", "title": "T2203 Provincial and Territorial Taxes for Multiple Jurisdictions (2025), Part 2 - Refundable Quebec abatement", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/whats-new.html", "title": "Personal income tax: What's new for 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-34990-top-up-tax-credit.html", "title": "Line 34990 - Top-up tax credit", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-30000-basic-personal-amount.html", "title": "Line 30000 - Basic personal amount", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-31400-pension-income-amount.html", "title": "Line 31400 - Pension income amount", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-34900-donations-gifts/how-much-claim.html", "title": "How much you can claim - Donations and gifts (federal rates for 2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/completing-slips-summaries/financial-slips-summaries/return-investment-income-t5/unclaimed-amounts-dividends-interest.html", "title": "Unclaimed amounts: Dividends or interest (T5) - dividend tax credit and gross-up rates by year", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/definitions-capital-gains.html", "title": "Definitions for capital gains (inclusion rate for 2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/news/newsroom/tax-tips/tax-tips-2025/update-cra-administration-proposed-capital-gains-taxation-changes.html", "title": "Update on the Canada Revenue Agency's administration of the proposed capital gains taxation changes (January 31, 2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/whats-new-corporations.html", "title": "What's new for corporations (proposed capital gains inclusion rate increase cancelled)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/department-finance/services/publications/report-impact-reducing-lowest-marginal-personal-income-tax-rate-non-refundable-tax-credits.html", "title": "Department of Finance Canada - Report on the Impact of Reducing the Lowest Marginal Personal Income Tax Rate on Non-Refundable Tax Credits (context only; no figures taken from it)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-31270-home-buyers-amount.html", "title": "Line 31270 – Home buyers' amount (tax year 2025)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-31285-home-accessibility-expenses.html", "title": "Home accessibility expenses – Personal income tax (line 31285, tax year 2025)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-45355-mhrtc.html", "title": "Multigenerational home renovation tax credit (MHRTC) : Personal income tax (line 45355, tax year 2025)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-45355-mhrtc/expenses-claim-mhrtc.html", "title": "Expenses you can claim - Multigenerational home renovation tax credit (MHRTC) – Personal income tax", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-32300-your-tuition-education-textbook-amounts/eligible-tuition-fees.html", "title": "Eligible tuition fees (line 32300)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-32300-your-tuition-education-textbook-amounts/transferring-carrying-forward-amounts.html", "title": "Transferring and carrying forward amounts (line 32300)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p105/p105-students-income-tax.html", "title": "P105 – Students and Income Tax 2025 (scholarship exemption, tuition, Canada training credit)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-45350-canada-training-credit.html", "title": "Canada training credit : Personal income tax (line 45350, tax year 2025)", "checked": "2026-10-11" } ], "notes": [ "The lowest federal rate fell from 15% to 14% on July 1, 2025. CRA applies a full-year rate of 14.5% for 2025, and the non-refundable credit rate is also 14.5% (T1 line 114). Payroll withholding used a prorated 14% from July 2025, but the annual return uses 14.5%.", "CRA's 2025 pages describe the rate cut and top-up credit as 'proposed changes'. The Department of Finance reports that Bill C-4 (rate cut) received Royal Assent on March 12, 2026 and Bill C-15 (top-up tax credit, 2025 to 2030) on March 26, 2026.", "Basic personal amount: $16,129 if net income (line 23600) is $177,882 or less; $14,538 if $253,414 or more; in between, the $1,591 enhancement is reduced in proportion to (net income - $177,882) / $75,532 (Federal Worksheet, line 30000).", "Age amount: $9,028 less 15% of net income above $45,522; nil at $105,709 or more.", "Medical expenses: the credit applies to expenses above the lesser of 3% of net income and $2,834 (T1 lines 108-109).", "Donations: 14.5% on the first $200, 29% on the rest, except 33% on the lesser of (donations above $200, less ecological gifts made after February 10, 2014 and before 2016) and taxable income above $253,414 (Schedule 9 lines 17-22).", "Dividend tax credit rates are a percentage of the taxable (grossed-up) dividend: 15.0198% eligible (gross-up 38%), 9.0301% non-eligible (gross-up 15%).", "Capital gains: inclusion rate 1/2 for 2025. CRA reverted to administering the enacted one-half rate after the proposed increase to two-thirds was deferred and later cancelled.", "Quebec abatement: 16.5% of basic federal tax (line 42900) for Quebec residents, refundable (line 44000); T2203 prorates it when income is allocated to more than one jurisdiction.", "Top-up tax credit (line 34990): 3.45% x (line 33800 [credit amounts x 14.5%] + Schedule 9 line 22 [first-$200 donation credit] - $8,319.38 [$57,375 x 14.5%]), not below zero (Federal Worksheet 2025). The base excludes the 29%/33% donation credit and the dividend tax credit; topUpCredit holds the rate and threshold, and the engine computes the base.", "Home buyers' amount (line 31270): up to $10,000 for a qualifying home bought in 2025; the credit is the amount claimed x 14.5%. Home accessibility expenses (line 31285): up to $20,000 of eligible expenses a year for a qualifying individual, and no more than $20,000 for a dwelling with more than one qualifying individual. Multigenerational home renovation tax credit (line 45355, refundable): 14.5% of up to $50,000 of qualifying expenditures for each completed qualifying renovation; people who shared the costs can each claim, up to a combined $50,000.", "Tuition (line 32300): the fees paid to each educational institution must be more than $100; a student can transfer up to $5,000 of the current year's federal tuition amount, minus the amount used on their own return, to a spouse or common-law partner, parent or grandparent (Eligible tuition fees; Transferring and carrying forward amounts; P105 2025).", "Scholarship exemption: the part of your awards that the full-time, part-time and artists' project grant exemptions don't cover is exempt up to the lesser of $500 and that part (P105 2025, Scholarship exemption calculation).", "Canada training credit (line 45350, refundable): the CRA raises the Canada training credit limit by $250 for each year the conditions are met, up to $5,000 in a lifetime (line 45350 page, tax year 2025); P105 2025: 'You can accumulate $250 towards your 2026 CTCL if you meet all of these conditions in 2025'." ], "unsupported": [ "Donation limits and carry-forwards: claims are generally limited to 75% of net income (more for gifts of capital property and in the year of death), and unused gifts carry forward 5 years (10 for ecological gifts).", "Medical expenses for other dependants (line 33199) use a separate threshold per dependant (the lesser of 3% of that dependant's net income and $2,834).", "Other federal non-refundable credits the engine does not calculate include the spouse or common-law partner amount, eligible dependant amount, Canada caregiver amounts, disability amount ($10,138), home buyers' amount and home accessibility expenses (their maximums are recorded in homeBuyersMax and homeAccessibilityMax), adoption, tuition (its per-institution minimum and transfer maximum are recorded in tuition), student loan interest, volunteer firefighter and search and rescue amounts, and the political contribution credit (max $650). CPP/QPP and EI credits use the payroll data. The refundable multigenerational home renovation and Canada training credits are not calculated either.", "Federal surtax on income earned outside Canada (48%), alternative minimum tax, tax on split income, foreign tax credits and the refundable medical expense supplement are not modelled." ] }, "brackets": [ { "from": 0, "rate": 0.145 }, { "from": 57375, "rate": 0.205 }, { "from": 114750, "rate": 0.26 }, { "from": 177882, "rate": 0.29 }, { "from": 253414, "rate": 0.33 } ], "creditRate": 0.145, "basicPersonal": { "max": 16129, "phaseOut": { "start": 177882, "end": 253414, "min": 14538 } }, "age": { "max": 9028, "threshold": 45522, "reductionRate": 0.15 }, "pensionMax": 2000, "canadaEmploymentMax": 1471, "homeBuyersMax": 10000, "homeAccessibilityMax": 20000, "multigenerationalRenovationMax": 50000, "tuition": { "minimumFees": 100, "transferMax": 5000 }, "scholarshipExemption": 500, "canadaTrainingCredit": { "annualAccumulation": 250, "lifetimeMax": 5000 }, "medical": { "thresholdRate": 0.03, "thresholdMax": 2834 }, "donations": { "firstTier": 200, "firstTierRate": 0.145, "aboveRate": 0.29, "topRate": 0.33, "topRateThreshold": 253414 }, "dividends": { "eligibleGrossUp": 0.38, "nonEligibleGrossUp": 0.15, "credit": { "eligible": 0.150198, "nonEligible": 0.090301 } }, "capitalGainsInclusion": 0.5, "quebecAbatement": 0.165, "topUpCredit": { "rate": 0.0345, "threshold": 8319.38, "description": "Line 34990, new for 2025 (CRA Federal Worksheet 2025, chart for line 34990). Top-up = 3.45% x (line 33800, i.e. total non-refundable credit amounts x 14.5%, plus Schedule 9 line 22, i.e. the first $200 of donations x 14.5%, minus $8,319.38, i.e. $57,375 x 14.5%), not below zero. CRA: it 'effectively maintains a 15% rate for certain non-refundable tax credits claimed on amounts over the first income tax bracket threshold of $57,375 for 2025' (3.45% x 14.5% is about 0.5% of the credit amounts above $57,375)." }, "indexation": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/adjustment-personal-income-tax-benefit-amounts.html", "title": "Indexation adjustment for personal income tax and benefit amounts ('Indexation increase per year', 2025 column)", "checked": "2026-10-11" } ], "notes": [ "Certain personal income tax and benefit amounts are indexed to inflation each year, using Consumer Price Index data from Statistics Canada. Increases to bracket thresholds, non-refundable credit amounts and most other indexed amounts take effect on January 1; increases for some income-tested benefits, such as the Canada child benefit, take effect on July 1." ], "unsupported": [ "The CRA page gives the federal indexation increase only, not provincial or territorial ones." ] }, "rate": 0.027 } }, "payroll": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html", "title": "CRA: CPP contribution rates, maximums and exemptions", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/calculating-deductions/making-deductions/second-additional-cpp-contribution-rates-maximums.html", "title": "CRA: Second additional CPP contribution (CPP2) rates and maximums", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp.html", "title": "CRA: About the deduction of CPP contributions (What is the CPP enhancement)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html", "title": "CRA: EI premium rates and maximums", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-120th-edition-effective-january-1-2025.html", "title": "CRA: T4127 Payroll Deductions Formulas, 120th Edition, effective January 1, 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/cpp-qpp-br-01-25e.csv", "title": "CRA: T4127 (Jan 2025) Base CPP/QPP rates and amounts (CSV)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/cpp-qpp-addntl-01-25e.csv", "title": "CRA: T4127 (Jan 2025) First additional CPP/QPP rates and amounts (CSV)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jul-121st-edition-effective-july-1-2025.html", "title": "CRA: T4127 Payroll Deductions Formulas, 121st Edition, effective July 1, 2025", "checked": "2026-10-09" }, { "url": "https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/calculating-source-deductions-and-contributions/qpp-contributions/maximum-pensionable-earnings-and-contribution-rate/", "title": "Revenu Québec: Maximum Pensionable Earnings and Québec Pension Plan Contribution Rate", "checked": "2026-10-09" }, { "url": "https://www.retraitequebec.gouv.qc.ca/en/programs/quebec-pension-plan/additional-plan", "title": "Retraite Québec: The additional plan", "checked": "2026-10-09" }, { "url": "https://www.retraitequebec.gouv.qc.ca/en/programs/quebec-pension-plan/work-contributions/pensionable-earnings-contributions", "title": "Retraite Québec: Pensionable earnings and contributions (maximum employee and self-employed contributions)", "checked": "2026-10-09" }, { "url": "https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/calculating-source-deductions-and-contributions/qpip-premiums/maximum-insurable-earnings-and-premium-rate/", "title": "Revenu Québec: Maximum Insurable Earnings and the Québec Parental Insurance Plan Premium Rate", "checked": "2026-10-09" }, { "url": "https://www.quebec.ca/entreprises-et-travailleurs-autonomes/administrer-gerer/embauche-gestion-personnel/assurance-parentale/taux-cotisations", "title": "Gouvernement du Québec: Taux de cotisations au Régime québécois d'assurance parentale (RQAP)", "checked": "2026-10-09" }, { "url": "https://www.revenuquebec.ca/documents/en/formulaires/tp/2025-12/TP-1.D.R-V%282025-12%29.pdf", "title": "Revenu Québec: Schedule R (TP-1.D.R-V), Québec Parental Insurance Plan (QPIP) Premium, 2025", "checked": "2026-10-09" }, { "url": "https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/how-to-complete-your-income-tax-return/line-by-line-help/400-to-447-income-tax-and-contributions/line-439/", "title": "Revenu Québec: Line 439, QPIP premium on income from self-employment or employment outside Québec", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-31200-employment-insurance-premiums-through-employment.html", "title": "CRA: Line 31200 – Employment insurance premiums through employment (tax year 2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/income-tax/increasing-income-tax-deductions.html", "title": "CRA: Calculate income tax deductions (bonus or irregular payments)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-more-information.html", "title": "CRA: Types of remitters (quarterly remitters – new small employers)", "checked": "2026-10-11" } ], "notes": [ "CPP base vs first additional: CRA describes the 5.95% employee rate as the base contribution (4.95%) plus the first additional contribution (1%) (\"What is the CPP enhancement\"); T4127 (Jan 2025) Tables 8.4 and 8.5 give the base rate as 0.0495 and the first additional rate as 0.0100.", "QPP base vs first additional: Retraite Québec's \"The additional plan\" table gives 2025 as base plan 5.4% + additional plan 1.0% = 6.4%, and 4.0% on earnings between the MPE and the YAMPE; T4127 (Jan 2025) Tables 8.4 and 8.5 give QPP base 0.054 and first additional 0.0100. Revenu Québec notes that since January 1, 2019 the contribution rate includes the base rate and the first additional rate.", "Self-employed persons pay both the employee and employer shares of CPP/QPP: the CRA CPP/CPP2 tables and Retraite Québec's \"Pensionable earnings and contributions\" tables show the 2025 self-employed maximum as twice the employee maximum (CPP $8,068.20 and CPP2 $792; QPP $8,678.40 and QPP2 $792).", "QPIP self-employed rate (0.878%) is from Revenu Québec's 2025 Schedule R (line 22 × 0.878%, maximum $860.44, maximum insurable earnings $98,000); the Gouvernement du Québec QPIP rates page (Québec.ca) gives the same 2025 rate and maximum.", "EI Quebec rate (1.31%) is the reduced employee rate for Quebec residents, whose parental benefits come from QPIP; maximum insurable earnings ($65,700) are the same in and outside Quebec.", "The T4127 July 1, 2025 edition links the same CPP/QPP, EI and QPIP tables as the January 1, 2025 edition: no mid-year changes to these figures.", "EI refund threshold: if your insurable earnings are $2,000 or less, you do not claim the EI premiums on line 31200; you enter them on line 45000 and they are refunded (CRA, Line 31200, tax year 2025).", "Bonus or irregular payments: if the employee's total remuneration for the year, including the bonus, is less than $5,000, the employer withholds 15% of the bonus (10% if the employee is in Quebec) instead of using the tax tables (CRA, Calculate income tax deductions: a current page, not tied to one year, with the 2025 and 2026 claim code tables).", "New employers (payroll account open less than 12 months) can remit quarterly while their monthly withholding amount is less than $1,000 and they keep a perfect compliance record on all payroll and GST/HST accounts (CRA, Types of remitters: a current page, not tied to one year)." ], "unsupported": [ "QPIP: no premium is payable if the total of net business income, insurable earnings as a person responsible for a family-type or intermediate resource, and employment income subject to QPIP is less than $2,000 (Revenu Québec, line 439).", "CPP/QPP and QPIP on self-employment income (both shares, with the employer-equivalent share deductible) are not modelled by separate fields; the schema holds employee rates only." ] }, "cpp": { "basicExemption": 3500, "ympe": 71300, "yampe": 81200, "employeeRate": 0.0595, "baseRate": 0.0495, "secondRate": 0.04 }, "qpp": { "basicExemption": 3500, "ympe": 71300, "yampe": 81200, "employeeRate": 0.064, "baseRate": 0.054, "secondRate": 0.04 }, "ei": { "maxInsurable": 65700, "rate": 0.0164, "quebecRate": 0.0131, "refundThreshold": 2000 }, "qpip": { "maxInsurable": 98000, "employeeRate": 0.00494, "selfEmployedRate": 0.00878 }, "bonusFlatWithholding": { "threshold": 5000, "rate": 0.15, "rateQuebec": 0.1 }, "newEmployerQuarterlyMwa": 1000 }, "provinces": { "AB": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/last-year.html", "title": "Last year tax rates and income brackets (2025) - Personal income tax - Canada.ca", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5009-c/5009-c-25e.pdf", "title": "Form AB428, Alberta Tax and Credits (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5009-d/5009-d-25e.pdf", "title": "Worksheet AB428 (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/alberta/5009-pc.html", "title": "Alberta tax information for 2025 - Canada.ca", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-s9/5000-s9-25e.txt", "title": "Federal Schedule 9, Donations and Gifts (2025), e-text", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-25e.pdf", "title": "TD1AB 2025 Alberta Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-25e.pdf", "title": "T4127 Payroll Deductions Formulas, 120th Edition, effective January 1, 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jul/t4127-jul-25e.pdf", "title": "T4127 Payroll Deductions Formulas, 121st Edition, effective July 1, 2025", "checked": "2026-10-09" } ], "notes": [ "New 8% bracket on the first $60,000 of taxable income for the whole 2025 tax year (announced February 27, 2025; Form AB428 2025 applies 8% to all of 2025). The CRA 2025 rates page footnote says it was 'added on July 1, 2025': that is the payroll date. Employers withheld at 10% for January-June and a prorated 6% from July (T4127 121st edition).", "The non-refundable credit rate fell from 10% to 8% with the new bracket (Form AB428 2025, line 53). The new Alberta supplemental tax credit gives back 2% on qualifying credit amounts above $60,000 (see supplementalCredit).", "Donations: 60% on the first $200 (federal Schedule 9 line 13, the lesser of total gifts and $200) and 21% on the rest (Schedule 9 line 14). No top-rate tier.", "Dividend tax credit rates apply to the taxable (grossed-up) dividend: 8.12% eligible, 2.18% non-eligible (Worksheet AB428, line 61520).", "Alberta has no credit for current-year tuition: Form AB428 only allows unused tuition and education amounts carried forward (line 58560, Schedule AB(S11)).", "After December 31, 2025, all entitlements under the former Alberta climate leadership adjustment rebate and Alberta family employment tax credit end (CRA Alberta tax information for 2025)." ], "unsupported": [ "Alberta political contributions tax credit (Worksheet AB428 line 72): 75% of the first $200, 50% of the next $900, 33.33% of the rest; maximum $1,000.", "Alberta minimum tax carryover and additional tax for minimum tax purposes at 35% (Form AB428 lines 64 and 67).", "Alberta stock savings plan tax credit (Form T89)." ] }, "code": "AB", "brackets": [ { "from": 0, "rate": 0.08 }, { "from": 60000, "rate": 0.1 }, { "from": 151234, "rate": 0.12 }, { "from": 181481, "rate": 0.13 }, { "from": 241974, "rate": 0.14 }, { "from": 362961, "rate": 0.15 } ], "creditRate": 0.08, "basicPersonal": { "max": 22323, "phaseOut": null }, "age": { "max": 6221, "threshold": 46308, "reductionRate": 0.15 }, "pensionMax": 1719, "canadaEmploymentMax": null, "medical": { "thresholdRate": 0.03, "thresholdMax": 2884 }, "donations": { "firstTier": 200, "firstTierRate": 0.6, "aboveRate": 0.21, "topRate": null, "topRateThreshold": null }, "tuitionCredit": false, "dividendCredit": { "eligible": 0.0812, "nonEligible": 0.0218 }, "surtax": null, "healthPremium": null, "lowIncomeReduction": null, "supplementalCredit": { "baseAmount": 4800, "rate": 0.25, "description": "Alberta supplemental tax credit (Form AB428 line 61545; Worksheet AB428 2025, line 61545): 25% × max(0, 8% × (Form AB428 line 58800 total non-refundable credit amounts, which include allowable medical expenses but not donations, minus line 58560 unused tuition and education amounts) − $4,800 base amount). This is 2% of qualifying credit amounts above $60,000, so those amounts are effectively credited at 10%. Non-refundable: subtracted after the political contributions tax credit, and Alberta tax cannot go below 0." } }, "BC": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/last-year.html", "title": "Last year tax rates and income brackets (2025) - Personal income tax - Canada.ca", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5010-c/5010-c-25e.pdf", "title": "Form BC428, British Columbia Tax (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5010-d/5010-d-25e.pdf", "title": "Worksheet BC428 (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/british-columbia/5010-pc.html", "title": "British Columbia tax information for 2025 - Canada.ca", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1bc/td1bc-25e.pdf", "title": "TD1BC 2025 British Columbia Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-25e.pdf", "title": "T4127 Payroll Deductions Formulas, 120th Edition, effective January 1, 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jul/t4127-jul-25e.pdf", "title": "T4127 Payroll Deductions Formulas, 121st Edition, effective July 1, 2025", "checked": "2026-10-09" } ], "notes": [ "No mid-year change for British Columbia in 2025 (T4127 121st edition, July 1, 2025: no change for BC).", "BC tax reduction: $562 less 3.56% of net income (line 23600) over $25,020; nil once net income reaches $40,807 (Form BC428 lines 73-79).", "Donations (Worksheet BC428): 5.06% on the first $200; 16.8% on the rest, except 20.5% on the part that matches taxable income over $259,829.", "Dividend tax credit rates apply to the taxable (grossed-up) dividend: 12% eligible, 1.96% non-eligible (Worksheet BC428, line 61520).", "BC kept its tuition credit for current-year tuition (Form BC428 line 58560 and Schedule BC(S11)).", "The BC climate action tax credit program ended; the final payment was issued in April 2025 (CRA BC tax information for 2025)." ], "unsupported": [ "Farmers' food donation tax credit: 25% of qualifying gifts also claimed as donations (Form BC428 line 58980).", "BC political contribution tax credit (Worksheet BC428 line 84): 75% of the first $100, 50% of the next $450, 33.33% of the rest; maximum $500.", "BC minimum tax carryover and additional tax for minimum tax purposes at 34.9% (Form BC428 lines 66 and 69).", "BC logging tax credit, ESOP/EVCC credits (maximum $2,000 combined) and mining flow-through share credit (Form BC428 lines 81-90).", "Refundable credits on Form BC479, British Columbia Credits." ] }, "code": "BC", "brackets": [ { "from": 0, "rate": 0.0506 }, { "from": 49279, "rate": 0.077 }, { "from": 98560, "rate": 0.105 }, { "from": 113158, "rate": 0.1229 }, { "from": 137407, "rate": 0.147 }, { "from": 186306, "rate": 0.168 }, { "from": 259829, "rate": 0.205 } ], "creditRate": 0.0506, "basicPersonal": { "max": 12932, "phaseOut": null }, "age": { "max": 5799, "threshold": 43169, "reductionRate": 0.15 }, "pensionMax": 1000, "canadaEmploymentMax": null, "medical": { "thresholdRate": 0.03, "thresholdMax": 2689 }, "donations": { "firstTier": 200, "firstTierRate": 0.0506, "aboveRate": 0.168, "topRate": 0.205, "topRateThreshold": 259829 }, "tuitionCredit": true, "dividendCredit": { "eligible": 0.12, "nonEligible": 0.0196 }, "surtax": null, "healthPremium": null, "lowIncomeReduction": { "kind": "linear", "max": 562, "threshold": 25020, "rate": 0.0356, "basis": "net" }, "supplementalCredit": null }, "MB": { "meta": { "sources": [ { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-c/5007-c-25e.pdf", "title": "Form MB428, Manitoba Tax (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-d/5007-d-25e.pdf", "title": "Worksheet MB428 (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-a/5007-a-25e.pdf", "title": "Schedule MB428-A, Manitoba Family Tax Benefit (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-s11/5007-s11-25e.pdf", "title": "Schedule MB(S11), Manitoba Tuition and Education Amounts (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/manitoba/5007-pc.html", "title": "Manitoba tax information for 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1mb/td1mb-25e.pdf", "title": "TD1MB 2025 Manitoba Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1mb-ws/td1mb-ws-25e.pdf", "title": "TD1MB-WS Worksheet for the 2025 Manitoba Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-s9/5000-s9-25e.pdf", "title": "Schedule 9, Donations and Gifts (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-120th-edition-effective-january-1-2025/t4127-jan-payroll-deductions-formulas-computer-programs.html", "title": "T4127 Payroll Deductions Formulas, 120th edition, effective January 1, 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jul-121st-edition-effective-july-1-2025/t4127-jul-payroll-deductions-formulas.html", "title": "T4127 Payroll Deductions Formulas, 121st edition, effective July 1, 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html", "title": "T4127 Payroll Deductions Formulas, 122nd edition, effective January 1, 2026", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/last-year.html", "title": "Last year tax rates and income brackets (2025)", "checked": "2026-10-09" } ], "notes": [ "On March 20, 2025 Manitoba announced that the basic personal amount and bracket thresholds are not indexed for 2025 and later years. Form MB428 (2025) and T4127 (January 2026, Table 8.22) use $47,000 and $100,000 and a basic personal amount of $15,780.", "The CRA page 'Tax rates and income brackets (2025)' still lists Manitoba thresholds of $47,564 and $101,200 (the indexed figures that were withdrawn). The values here follow Form MB428 (2025).", "New for 2025: the basic personal amount is reduced linearly for net income (line 23600) between $200,000 and $400,000, and is nil at $400,000 or more (Worksheet MB428).", "Payroll only: T4127 January 2025 used the indexed BPA of $15,969 and thresholds of $47,564 and $101,200; T4127 July 2025 used a prorated BPA of $15,591 and prorated thresholds of $46,513 and $98,796 for the second half of the year. The return uses the annual figures above.", "Donations: the first $200 (federal Schedule 9, line 13) at 10.8% and the rest at 17.4%; Manitoba has no separate top-income tier.", "Dividend tax credit applies to taxable (grossed-up) dividends: 8% of eligible and 0.7835% of non-eligible dividends (Worksheet MB428, line 61520: 0.7835% × line 12010, the taxable amount of non-eligible dividends; 8% × line 12000 minus line 12010).", "Current-year tuition and education amounts are claimable (Schedule MB(S11)), including $400 a month full-time and $120 a month part-time education amounts.", "lowIncomeReduction is the Manitoba family tax benefit for a single person (Schedule MB428-A): $2,065 basic amount plus $2,065 for the age amount for self if born in 1960 or earlier, less 9% of net income (line 23600), not below 0. The result is entered on Form MB428 line 61470 and claimed with the other credit amounts at 10.8%." ], "unsupported": [ "Manitoba family tax benefit add-ons (Schedule MB428-A): $2,065 each for a dependent spouse or common-law partner, an eligible dependant, and a spouse or common-law partner born in 1960 or earlier; $2,752 for a spouse's disability amount, each disability claim for self or a dependant, each disabled dependant born in 2007 or earlier, and each dependent child born in 2007 or later. These depend on family circumstances; only the single-person basic and age amounts are modelled (lowIncomeReduction)." ] }, "code": "MB", "brackets": [ { "from": 0, "rate": 0.108 }, { "from": 47000, "rate": 0.1275 }, { "from": 100000, "rate": 0.174 } ], "creditRate": 0.108, "basicPersonal": { "max": 15780, "phaseOut": { "start": 200000, "end": 400000, "min": 0 } }, "age": { "max": 3728, "threshold": 27749, "reductionRate": 0.15, "supplement": null }, "pensionMax": 1000, "canadaEmploymentMax": null, "medical": { "thresholdRate": 0.03, "thresholdMax": 1728 }, "donations": { "firstTier": 200, "firstTierRate": 0.108, "aboveRate": 0.174, "topRate": null, "topRateThreshold": null }, "tuitionCredit": true, "dividendCredit": { "eligible": 0.08, "nonEligible": 0.007835 }, "surtax": null, "healthPremium": null, "lowIncomeReduction": { "kind": "creditAmount", "basic": 2065, "ageAddOn": 2065, "rate": 0.09 }, "supplementalCredit": null, "lowIncomeEmploymentCredit": null }, "NB": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/last-year.html", "title": "Last year tax rates and income brackets (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5004-c/5004-c-25e.pdf", "title": "Form NB428, New Brunswick Tax and Credits (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5004-d/5004-d-25e.pdf", "title": "Worksheet NB428 (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5004-s11/5004-s11-25e.pdf", "title": "Schedule NB(S11), New Brunswick Tuition and Education Amounts (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/new-brunswick/5004-pc.html", "title": "New Brunswick tax information for 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-s9/5000-s9-25e.pdf", "title": "Federal Schedule 9, Donations and Gifts (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nb/td1nb-25e.pdf", "title": "TD1NB 2025 New Brunswick Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nb-ws/td1nb-ws-25e.pdf", "title": "TD1NB-WS Worksheet for the 2025 New Brunswick Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-25e.pdf", "title": "T4127 Payroll Deductions Formulas, 120th Edition, effective January 1, 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jul/t4127-jul-25e.pdf", "title": "T4127 Payroll Deductions Formulas, 121st Edition, effective July 1, 2025", "checked": "2026-10-09" } ], "notes": [ "No mid-year change for New Brunswick in 2025 (T4127 July 2025 edition lists no change for New Brunswick).", "Donations: 9.4% on the amount from line 13 of federal Schedule 9 (the first $200) and 17.95% on line 14 (the rest); no top tier.", "Dividend tax credit (Worksheet NB428): 14% of taxable eligible dividends and 2.75% of taxable other-than-eligible dividends.", "Tuition: Schedule NB(S11) includes current-year tuition from federal Schedule 11 line 8 (no provincial education or textbook amounts).", "Low-income tax reduction (NB428 lines 77–86): $802 basic reduction, less 3% of adjusted family income over $21,920. Adjusted family income is net income (line 23600) of you and your spouse or common-law partner, plus UCCB/RDSP income repayments, minus UCCB/RDSP income. A single person qualifies if net income is under $48,653." ], "unsupported": [ "Low-income tax reduction family amounts: an extra $802 each for a spouse or common-law partner and for an eligible dependant (maximum $1,604 before the income reduction), computed on combined family income; unused amounts transfer between spouses." ] }, "code": "NB", "brackets": [ { "from": 0, "rate": 0.094 }, { "from": 51306, "rate": 0.14 }, { "from": 102614, "rate": 0.16 }, { "from": 190060, "rate": 0.195 } ], "creditRate": 0.094, "basicPersonal": { "max": 13396, "phaseOut": null }, "age": { "max": 6037, "threshold": 44945, "reductionRate": 0.15 }, "pensionMax": 1000, "canadaEmploymentMax": null, "medical": { "thresholdRate": 0.03, "thresholdMax": 2798 }, "donations": { "firstTier": 200, "firstTierRate": 0.094, "aboveRate": 0.1795, "topRate": null, "topRateThreshold": null }, "tuitionCredit": true, "dividendCredit": { "eligible": 0.14, "nonEligible": 0.0275 }, "surtax": null, "healthPremium": null, "lowIncomeReduction": { "kind": "linear", "max": 802, "threshold": 21920, "rate": 0.03, "basis": "net" }, "supplementalCredit": null, "lowIncomeEmploymentCredit": null }, "NL": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/last-year.html", "title": "Last year tax rates and income brackets (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5001-c/5001-c-25e.pdf", "title": "Form NL428, Newfoundland and Labrador Tax (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5001-d/5001-d-25e.pdf", "title": "Worksheet NL428 (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5001-s11/5001-s11-25e.pdf", "title": "Schedule NL(S11), Newfoundland and Labrador Tuition and Education Amounts (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-s9/5000-s9-25e.pdf", "title": "Schedule 9, Donations and Gifts (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/newfoundland-labrador/5001-pc.html", "title": "Newfoundland and Labrador tax information for 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nl/td1nl-25e.pdf", "title": "TD1NL 2025 Newfoundland and Labrador Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-120th-edition-effective-january-1-2025/t4127-jan-payroll-deductions-formulas-computer-programs.html", "title": "T4127 Payroll Deductions Formulas - 120th Edition Effective January 1, 2025", "checked": "2026-10-09" } ], "notes": [ "The non-refundable credit rate is the lowest bracket rate, 8.7% (NL428 line 57).", "Donations: 8.7% on the first $200 (federal Schedule 9 line 13) and 21.8% on the rest (NL428 lines 59 and 60).", "Dividend tax credit is a percentage of the taxable (grossed-up) dividend: 6.3% eligible, 3.2% other than eligible (Worksheet NL428, line 61520).", "The age amount is fully phased out at net income of $85,806 (Worksheet NL428).", "Low-income tax reduction (NL428 lines 88 to 104): $997 basic reduction, less 16% of adjusted family income over $23,928. Adjusted family income is net income (line 23600) plus UCCB and RDSP income repayments, minus UCCB and RDSP income; for a single person without those amounts it equals net income.", "Child care amount (NL428 line 33, 58320): the amount claimed on line 21400 of the return (CRA \"Newfoundland and Labrador tax information for 2025\")." ], "unsupported": [ "Low-income tax reduction family rules: the $557 reduction for a spouse or common-law partner or an eligible dependant (maximum $1,554), the $40,460 family income threshold that applies when either is claimed, adding the spouse's adjusted net income, and transferring the unused reduction to a spouse (NL428 lines 86 to 108).", "Education amount on Schedule NL(S11): $200 per month of full-time study and $60 per month of part-time study, added to the tuition amount.", "NL-only non-refundable amounts: volunteer firefighters' and search and rescue volunteers' amounts, adoption expenses (NL428 lines 31, 32 and 34).", "Refundable credits on Form NL479 (physical activity tax credit and others), and the political contribution, direct equity, resort property investment and venture capital tax credits." ] }, "code": "NL", "brackets": [ { "from": 0, "rate": 0.087 }, { "from": 44192, "rate": 0.145 }, { "from": 88382, "rate": 0.158 }, { "from": 157792, "rate": 0.178 }, { "from": 220910, "rate": 0.198 }, { "from": 282214, "rate": 0.208 }, { "from": 564429, "rate": 0.213 }, { "from": 1128858, "rate": 0.218 } ], "creditRate": 0.087, "basicPersonal": { "max": 11067, "phaseOut": null }, "age": { "max": 7064, "threshold": 38712, "reductionRate": 0.15 }, "pensionMax": 1000, "canadaEmploymentMax": null, "medical": { "thresholdRate": 0.03, "thresholdMax": 2410 }, "donations": { "firstTier": 200, "firstTierRate": 0.087, "aboveRate": 0.218, "topRate": null, "topRateThreshold": null }, "tuitionCredit": true, "dividendCredit": { "eligible": 0.063, "nonEligible": 0.032 }, "surtax": null, "healthPremium": null, "lowIncomeReduction": { "kind": "linear", "max": 997, "threshold": 23928, "rate": 0.16, "basis": "net" }, "supplementalCredit": null, "lowIncomeEmploymentCredit": null, "childCareAmount": true, "seniorTaxCredit": null }, "NS": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/last-year.html", "title": "Last year tax rates and income brackets (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5003-c/5003-c-25e.pdf", "title": "Form NS428, Nova Scotia Tax (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5003-d/5003-d-25e.pdf", "title": "Worksheet NS428 (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5003-s11/5003-s11-25e.pdf", "title": "Schedule NS(S11), Nova Scotia Tuition and Education Amounts (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/nova-scotia/5003-pc.html", "title": "Nova Scotia tax information for 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-s9/5000-s9-25e.pdf", "title": "Federal Schedule 9, Donations and Gifts (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ns/td1ns-25e.pdf", "title": "TD1NS 2025 Nova Scotia Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ns-ws/td1ns-ws-25e.pdf", "title": "TD1NS-WS Worksheet for the 2025 Nova Scotia Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-25e.pdf", "title": "T4127 Payroll Deductions Formulas, 120th Edition, effective January 1, 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jul/t4127-jul-25e.pdf", "title": "T4127 Payroll Deductions Formulas, 121st Edition, effective July 1, 2025", "checked": "2026-10-09" } ], "notes": [ "New for 2025: Nova Scotia indexes its brackets and the basic personal, spouse, eligible dependant, age and infirm dependant amounts (T4127 January 2025).", "Basic personal amount: a flat $11,744 for everyone (Form NS428 line 9). The income-based supplement that applied before 2025 to the basic personal, spouse, eligible dependant and age amounts no longer applies (CRA \"Nova Scotia tax information for 2025\"). The government announced this on February 18, 2025; the T4127 January 2025 payroll formula still reduced the amount from $11,744 to $8,744 between $25,000 and $75,000, and the July 2025 edition gave employers a catch-up formula for the rest of the year. Neither affects the amount claimed on the 2025 return.", "Age amount (Worksheet NS428): $5,734, reduced by 15% of net income over $30,828; nil at $69,055.", "Donations: 8.79% on the amount from line 13 of federal Schedule 9 (the first $200) and 21% on line 14 (the rest); no top tier.", "Dividend tax credit (Worksheet NS428): 8.85% of taxable eligible dividends and 1.5% of taxable other-than-eligible dividends (the non-eligible rate changed to 1.5% for 2025).", "Tuition: Schedule NS(S11) includes current-year tuition (federal Schedule 11 line 8) plus a Nova Scotia education amount of $200 per full-time month and $60 per part-time month.", "Low-income tax reduction (NS428 lines 71–84): $300 basic reduction, less 5% of adjusted family income over $15,000. Adjusted family income is net income (line 23600) of you and your spouse or common-law partner, plus UCCB/RDSP income repayments, minus UCCB/RDSP income. Available if you were 19 or older, had a spouse or common-law partner, or were a parent.", "Age tax credit (NS428 line 98): $1,000 off Nova Scotia tax if you were born in 1960 or earlier and your taxable income (line 26000) is less than $24,000. It comes after the low-income tax reduction and can only reduce the tax to 0 (Form NS428; CRA \"Nova Scotia tax information for 2025\")." ], "unsupported": [ "Low-income tax reduction family amounts: an extra $300 each for a spouse or common-law partner and for an eligible dependant (maximum $600), plus $165 per dependent child born in 2007 or later, computed on combined family income.", "Amount for young children: $100 per month for each child under 6 (Form NS428 line 58230).", "Nova Scotia education amount: $200 per month full-time, $60 per month part-time, added to the tuition amount (Schedule NS(S11))." ] }, "code": "NS", "brackets": [ { "from": 0, "rate": 0.0879 }, { "from": 30507, "rate": 0.1495 }, { "from": 61015, "rate": 0.1667 }, { "from": 95883, "rate": 0.175 }, { "from": 154650, "rate": 0.21 } ], "creditRate": 0.0879, "basicPersonal": { "max": 11744, "phaseOut": null }, "age": { "max": 5734, "threshold": 30828, "reductionRate": 0.15 }, "pensionMax": 1173, "canadaEmploymentMax": null, "medical": { "thresholdRate": 0.03, "thresholdMax": 1637 }, "donations": { "firstTier": 200, "firstTierRate": 0.0879, "aboveRate": 0.21, "topRate": null, "topRateThreshold": null }, "tuitionCredit": true, "dividendCredit": { "eligible": 0.0885, "nonEligible": 0.015 }, "surtax": null, "healthPremium": null, "lowIncomeReduction": { "kind": "linear", "max": 300, "threshold": 15000, "rate": 0.05, "basis": "net" }, "supplementalCredit": null, "lowIncomeEmploymentCredit": null, "childCareAmount": false, "seniorTaxCredit": { "amount": 1000, "incomeLimit": 24000 } }, "NT": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/last-year.html", "title": "Last year tax rates and income brackets (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5012-c/5012-c-25e.pdf", "title": "Form NT428, Northwest Territories Tax (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5012-d/5012-d-25e.pdf", "title": "Worksheet NT428 (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5012-s11/5012-s11-25e.pdf", "title": "Schedule NT(S11), Northwest Territories tuition schedule (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/northwest-territories/5012-pc.html", "title": "Northwest Territories tax information for 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nt/td1nt-25e.pdf", "title": "TD1NT 2025 Northwest Territories Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nt-ws/td1nt-ws-25e.pdf", "title": "TD1NT-WS Worksheet for the 2025 Northwest Territories Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-25e.pdf", "title": "T4127 Payroll Deductions Formulas, 120th Edition, effective January 1, 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jul/t4127-jul-25e.pdf", "title": "T4127 Payroll Deductions Formulas, 121st Edition, effective July 1, 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-s9/5000-s9-25e.pdf", "title": "Schedule 9, Donations and Gifts (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-34900-donations-gifts/how-much-claim.html", "title": "Line 34900 – Donations and gifts: How much you can claim (federal and provincial or territorial rates for 2025)", "checked": "2026-10-09" } ], "notes": [ "Basic personal amount is a flat $17,842 with no income phase-out (NT428 line 58040, TD1NT 2025).", "Age amount $8,727, reduced by 15% of net income above $45,522 (Worksheet NT428 2025).", "Pension income amount is capped at $1,000 (NT428 line 58360).", "Donations: 5.9% on the amount from line 13 of federal Schedule 9 (the first $200) and 14.05% on line 14 (the rest). No top-rate tier.", "Dividend tax credit (Worksheet NT428): 11.5% of taxable eligible dividends, 6% of taxable other-than-eligible dividends.", "The Northwest Territories cost of living offset ended; the final payment was issued in April 2025.", "T4127 July 2025 edition: no territorial tax changes effective July 1, 2025 for this territory.", "The CRA rates pages \"current-year\" and \"last-year\" roll over each year; the bracket figures were read when they showed 2026 and 2025 respectively." ], "unsupported": [ "Northwest Territories cost of living tax credit and supplement (Form NT479, refundable).", "Education amount on Schedule NT(S11): $400 per month of full-time study and $120 per month of part-time study (TD1NT 2025), in addition to tuition.", "Northwest Territories political contribution tax credit (maximum $500).", "Minimum tax carryover (45% of line 40427) and additional tax for minimum tax purposes (45%).", "Spouse, eligible dependant, infirm dependant, caregiver, disability, tuition transfer, student loan interest and the other per-taxpayer credits are not modelled here." ] }, "code": "NT", "brackets": [ { "from": 0, "rate": 0.059 }, { "from": 51964, "rate": 0.086 }, { "from": 103930, "rate": 0.122 }, { "from": 168967, "rate": 0.1405 } ], "creditRate": 0.059, "basicPersonal": { "max": 17842, "phaseOut": null }, "age": { "max": 8727, "threshold": 45522, "reductionRate": 0.15 }, "pensionMax": 1000, "canadaEmploymentMax": null, "medical": { "thresholdRate": 0.03, "thresholdMax": 2834 }, "donations": { "firstTier": 200, "firstTierRate": 0.059, "aboveRate": 0.1405, "topRate": null, "topRateThreshold": null }, "tuitionCredit": true, "dividendCredit": { "eligible": 0.115, "nonEligible": 0.06 }, "surtax": null, "healthPremium": null, "lowIncomeReduction": null, "supplementalCredit": null, "lowIncomeEmploymentCredit": null }, "NU": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/last-year.html", "title": "Last year tax rates and income brackets (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5014-c/5014-c-25e.pdf", "title": "Form NU428, Nunavut Tax (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5014-d/5014-d-25e.pdf", "title": "Worksheet NU428 (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5014-s11/5014-s11-25e.pdf", "title": "Schedule NU(S11), Nunavut tuition schedule (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/nunavut/5014-pc.html", "title": "Nunavut tax information for 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nu/td1nu-25e.pdf", "title": "TD1NU 2025 Nunavut Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nu-ws/td1nu-ws-25e.pdf", "title": "TD1NU-WS Worksheet for the 2025 Nunavut Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-25e.pdf", "title": "T4127 Payroll Deductions Formulas, 120th Edition, effective January 1, 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jul/t4127-jul-25e.pdf", "title": "T4127 Payroll Deductions Formulas, 121st Edition, effective July 1, 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-s9/5000-s9-25e.pdf", "title": "Schedule 9, Donations and Gifts (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-34900-donations-gifts/how-much-claim.html", "title": "Line 34900 – Donations and gifts: How much you can claim (federal and provincial or territorial rates for 2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5014-tc/5014-tc-25e.pdf", "title": "Form NU479, Nunavut Credits (2025)", "checked": "2026-10-09" } ], "notes": [ "Basic personal amount is a flat $19,274 with no income phase-out (NU428 line 58040, TD1NU 2025).", "Age amount $12,303, reduced by 15% of net income above $45,522 (Worksheet NU428 and TD1NU-WS 2025).", "Donations: 4% on the amount from line 13 of federal Schedule 9 (the first $200) and 11.5% on line 14 (the rest). No top-rate tier.", "Dividend tax credit (Worksheet NU428): 5.51% of taxable eligible dividends, 2.61% of taxable other-than-eligible dividends.", "New for 2025: the volunteer firefighter tax credit was replaced by the tax credit for volunteer firefighters and search and rescue volunteers ($722). The Nunavut carbon credit ended; the final payment was issued in April 2025.", "T4127 July 2025 edition: no territorial tax changes effective July 1, 2025 for this territory.", "The CRA rates pages \"current-year\" and \"last-year\" roll over each year; the bracket figures were read when they showed 2026 and 2025 respectively." ], "unsupported": [ "Amount for young children less than 6 years of age (NU428 line 58230): $1,200 per child.", "Tax credit for volunteer firefighters and search and rescue volunteers (NU428 line 65): $722, deducted from Nunavut tax.", "Nunavut cost of living tax credit and cost of living supplement for single parents (Form NU479, refundable).", "Nunavut political contribution tax credit (Form NU479, maximum $500).", "Education and textbook amounts on Schedule NU(S11) (2025), in addition to tuition: education amount $400 per month of full-time study and $120 per month of part-time study; textbook amount $65 per month of full-time study and $20 per month of part-time study.", "Minimum tax carryover (45% of line 40427) and additional tax for minimum tax purposes (45%).", "Spouse, eligible dependant, infirm dependant, caregiver, disability, tuition transfer, student loan interest and the other per-taxpayer credits are not modelled here." ] }, "code": "NU", "brackets": [ { "from": 0, "rate": 0.04 }, { "from": 54707, "rate": 0.07 }, { "from": 109413, "rate": 0.09 }, { "from": 177881, "rate": 0.115 } ], "creditRate": 0.04, "basicPersonal": { "max": 19274, "phaseOut": null }, "age": { "max": 12303, "threshold": 45522, "reductionRate": 0.15 }, "pensionMax": 2000, "canadaEmploymentMax": null, "medical": { "thresholdRate": 0.03, "thresholdMax": 2834 }, "donations": { "firstTier": 200, "firstTierRate": 0.04, "aboveRate": 0.115, "topRate": null, "topRateThreshold": null }, "tuitionCredit": true, "dividendCredit": { "eligible": 0.0551, "nonEligible": 0.0261 }, "surtax": null, "healthPremium": null, "lowIncomeReduction": null, "supplementalCredit": null, "lowIncomeEmploymentCredit": null }, "ON": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/last-year.html", "title": "Last year tax rates and income brackets (2025) - Personal income tax (Ontario)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5006-c/5006-c-25e.pdf", "title": "Form ON428, Ontario Tax (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5006-d/5006-d-25e.pdf", "title": "Worksheet ON428 (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5006-a/5006-a-25e.pdf", "title": "Schedule ON428-A, Low-income Individuals and Families Tax (LIFT) Credit (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/ontario/5006-pc.html", "title": "Ontario tax information for 2025 - Personal income tax", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-s9/5000-s9-25e.pdf", "title": "Schedule 9, Donations and Gifts (2025) - first $200 tier used on ON428 lines 47-48", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1on/td1on-25e.pdf", "title": "TD1ON 2025 Ontario Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1on-ws/td1on-ws-25e.pdf", "title": "TD1ON-WS Worksheet for the 2025 Ontario Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-120th-edition-effective-january-1-2025/t4127-jan-payroll-deductions-formulas-computer-programs.html", "title": "T4127 Payroll Deductions Formulas - 120th Edition, effective January 1, 2025 (Ontario V1, V2, S; Tables 8.1 and 8.2)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jul-121st-edition-effective-july-1-2025/t4127-jul-payroll-deductions-formulas.html", "title": "T4127 Payroll Deductions Formulas - 121st Edition, effective July 1, 2025 (no change for Ontario)", "checked": "2026-10-09" } ], "notes": [ "No mid-year change for Ontario in 2025 (T4127 July 2025 edition lists no change for Ontario).", "Non-refundable credit rate is 5.05%, the lowest bracket rate (ON428 line 45).", "Age amount: $6,223 reduced by 15% of net income over $46,330; nil at $87,817 (ON428 Worksheet line 58080, TD1ON).", "Medical expenses: claim the part above the lesser of 3% of net income (line 23600) and $2,885 (ON428 lines 36-40).", "Donations: 5.05% on the first $200 (federal Schedule 9 line 13) and 11.16% on the rest (ON428 lines 47-48). Ontario has no top-rate tier.", "No credit for current-year tuition: ON428 only allows unused tuition and education amounts carried forward (line 58560, Schedule ON(S11)).", "Dividend tax credit: 10% of taxable (grossed-up) eligible dividends and 2.9863% of taxable non-eligible dividends (Worksheet ON428 line 61520).", "Order of Form ON428 Part C: tax on taxable income, minus non-refundable credits and minimum tax carryover; plus surtax; minus Ontario dividend tax credit; minus Ontario tax reduction; minus provincial foreign tax credit; minus LIFT credit; minus community food program credit; plus Ontario Health Premium.", "Surtax is 20% of Ontario tax over $5,710 plus 36% of Ontario tax over $7,307. It is calculated on Ontario tax after non-refundable credits but BEFORE the dividend tax credit (ON428 lines 62-70), excluding tax on split income.", "Ontario tax reduction (ON428 lines 74-80): 2 x ($294 basic + $544 per dependent child born in 2007 or later + $544 per dependant with an impairment), minus Ontario tax from line 73, if positive. basicAmount holds the $294 basic reduction only.", "Ontario Health Premium is based on taxable income (line 26000): $0 at $20,000 or less, rising in 6% and 25% steps to a maximum of $900 above $200,600. It is not reduced by the Ontario tax reduction (T4127 note) and is added after the LIFT credit.", "LIFT credit (Schedule ON428-A 2025, Part A, single): lesser of $875 and 5.05% of employment income (lines 10100 + 10400), minus 5% of adjusted net income over $32,500. Adjusted net income = line 23600 + line 21300 + RDSP income repayment in line 23200 - line 11700 - RDSP income in line 12500; for most people it equals net income. Applied after the Ontario tax reduction and the provincial foreign tax credit (ON428 line 85). Not available if subject to Ontario additional tax for minimum tax purposes or if bankrupt in 2025." ], "unsupported": [ "LIFT credit with a spouse or common-law partner (Schedule ON428-A 2025, Part B): the reduction is 5% of the greater of (own adjusted net income - $32,500) and (adjusted family net income - $65,000), and each spouse with employment income can claim. lowIncomeEmploymentCredit models the single-person calculation only; the $65,000 family threshold is not modelled.", "Ontario tax reduction amounts for dependants: $544 per dependent child born in 2007 or later and $544 per dependant with a mental or physical impairment (only the higher-income spouse claims them). The schema's basicAmount covers only the $294 basic reduction.", "Other Ontario non-refundable amounts are not in the schema: spouse or common-law partner and eligible dependant amounts ($10,823, base $11,905), Ontario caregiver amount (max $6,008, base $26,562), disability amount ($10,298), adoption expenses (up to $15,551 per child).", "Community food program donation tax credit for farmers: 25% of qualifying donations of Ontario agricultural products (ON428 line 87).", "Ontario minimum tax carryover (24.63% of line 40427, ON428 lines 56-60) and Ontario additional tax for minimum tax purposes (Worksheet ON428 line 72).", "Refundable Ontario credits on Form ON479 (including the new 2025 Ontario fertility treatment tax credit, 25% of up to $20,000 of eligible expenses) and the Ontario Trillium Benefit." ] }, "code": "ON", "brackets": [ { "from": 0, "rate": 0.0505 }, { "from": 52886, "rate": 0.0915 }, { "from": 105775, "rate": 0.1116 }, { "from": 150000, "rate": 0.1216 }, { "from": 220000, "rate": 0.1316 } ], "creditRate": 0.0505, "basicPersonal": { "max": 12747, "phaseOut": null }, "age": { "max": 6223, "threshold": 46330, "reductionRate": 0.15 }, "pensionMax": 1762, "canadaEmploymentMax": null, "medical": { "thresholdRate": 0.03, "thresholdMax": 2885 }, "donations": { "firstTier": 200, "firstTierRate": 0.0505, "aboveRate": 0.1116, "topRate": null, "topRateThreshold": null }, "tuitionCredit": false, "dividendCredit": { "eligible": 0.1, "nonEligible": 0.029863 }, "surtax": [ { "threshold": 5710, "rate": 0.2 }, { "threshold": 7307, "rate": 0.36 } ], "healthPremium": [ { "from": 0, "base": 0, "rate": 0, "max": 0 }, { "from": 20000, "base": 0, "rate": 0.06, "max": 300 }, { "from": 36000, "base": 300, "rate": 0.06, "max": 450 }, { "from": 48000, "base": 450, "rate": 0.25, "max": 600 }, { "from": 72000, "base": 600, "rate": 0.25, "max": 750 }, { "from": 200000, "base": 750, "rate": 0.25, "max": 900 } ], "lowIncomeReduction": { "kind": "ontario", "basicAmount": 294 }, "lowIncomeEmploymentCredit": { "rate": 0.0505, "max": 875, "reductionRate": 0.05, "threshold": 32500 } }, "PE": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/last-year.html", "title": "Last year tax rates and income brackets (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5002-c/5002-c-25e.pdf", "title": "Form PE428, Prince Edward Island Tax and Credits (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5002-d/5002-d-25e.pdf", "title": "Worksheet PE428 (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5002-s11/5002-s11-25e.pdf", "title": "Schedule PE(S11), Prince Edward Island Tuition and Education Amounts (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-s9/5000-s9-25e.pdf", "title": "Schedule 9, Donations and Gifts (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/prince-edward-island/5002-pc.html", "title": "Prince Edward Island tax information for 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1pe/td1pe-25e.pdf", "title": "TD1PE 2025 Prince Edward Island Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-120th-edition-effective-january-1-2025/t4127-jan-payroll-deductions-formulas-computer-programs.html", "title": "T4127 Payroll Deductions Formulas - 120th Edition Effective January 1, 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jul-121st-edition-effective-july-1-2025/t4127-jul-payroll-deductions-formulas.html", "title": "T4127 Payroll Deductions Formulas - 121st Edition Effective July 1, 2025", "checked": "2026-10-09" } ], "notes": [ "The first three bracket thresholds and all five rates changed for 2025 (T4127 January 2025).", "Mid-year change: on April 10, 2025, PEI raised the 2025 basic personal amount from $14,250 to $14,650, effective January 1, 2025. Payroll used a prorated $15,050 from July 2025 (T4127 July 2025); the return uses $14,650 for the whole year (PE428 line 9).", "No PEI surtax: the 2025 PE428 has no surtax step, and T4127 says the provincial surtax (factor V1) applies only to Ontario.", "The non-refundable credit rate is the lowest bracket rate, 9.5% (PE428 line 49).", "Donation credit rates changed for 2025: 9.5% on the first $200 (federal Schedule 9 line 13) and 19% on the rest (PE428 lines 51 and 52).", "Dividend tax credit is a percentage of the taxable (grossed-up) dividend: 10.5% eligible, 1.3% other than eligible (Worksheet PE428, line 61520).", "The age amount is fully phased out at net income of $80,000 (Worksheet PE428).", "Low-income tax reduction (PE428 lines 68 to 87): $350 basic reduction, less 5% of adjusted family income over $22,650. Adjusted family income is net income (line 23600) plus UCCB repayment, minus UCCB income; for a single person without those amounts it equals net income.", "Age reduction for self (PE428 line 76): $250 added to the $350 basic low-income tax reduction if you were born in 1960 or earlier." ], "unsupported": [ "Low-income tax reduction extras: $250 age reduction for a spouse born in 1960 or earlier, $350 for a spouse or common-law partner or an eligible dependant, $300 per dependent child born in 2007 or later, adding the spouse's adjusted net income, and transferring the unused reduction to a spouse (PE428 lines 66 to 101).", "Education amount on Schedule PE(S11): $400 per month of full-time study and $120 per month of part-time study, added to the tuition amount.", "PEI-only non-refundable amounts: amount for young children ($100 per eligible month), children's wellness tax credit, teacher school supply amount (maximum $500) (PE428 lines 18, 28 and 33).", "PEI volunteer firefighter and volunteer search and rescue personnel tax credit ($1,000, refundable), political contribution tax credit and equity tax credit." ] }, "code": "PE", "brackets": [ { "from": 0, "rate": 0.095 }, { "from": 33328, "rate": 0.1347 }, { "from": 64656, "rate": 0.166 }, { "from": 105000, "rate": 0.1762 }, { "from": 140000, "rate": 0.19 } ], "creditRate": 0.095, "basicPersonal": { "max": 14650, "phaseOut": null }, "age": { "max": 6510, "threshold": 36600, "reductionRate": 0.15 }, "pensionMax": 1000, "canadaEmploymentMax": null, "medical": { "thresholdRate": 0.03, "thresholdMax": 1678 }, "donations": { "firstTier": 200, "firstTierRate": 0.095, "aboveRate": 0.19, "topRate": null, "topRateThreshold": null }, "tuitionCredit": true, "dividendCredit": { "eligible": 0.105, "nonEligible": 0.013 }, "surtax": null, "healthPremium": null, "lowIncomeReduction": { "kind": "linear", "max": 350, "threshold": 22650, "rate": 0.05, "basis": "net", "ageAddOn": 250 }, "supplementalCredit": null, "lowIncomeEmploymentCredit": null, "childCareAmount": false, "seniorTaxCredit": null }, "SK": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/last-year.html", "title": "Last year tax rates and income brackets (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5008-c/5008-c-25e.pdf", "title": "Form SK428, Saskatchewan Tax (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5008-d/5008-d-25e.pdf", "title": "Worksheet SK428 (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5008-s11/5008-s11-25e.pdf", "title": "Schedule SK(S11), Saskatchewan Tuition and Education Amounts (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/saskatchewan/5008-pc.html", "title": "Saskatchewan tax information for 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-25e.pdf", "title": "TD1SK 2025 Saskatchewan Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-25e.pdf", "title": "TD1SK-WS Worksheet for the 2025 Saskatchewan Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-s9/5000-s9-25e.pdf", "title": "Schedule 9, Donations and Gifts (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-120th-edition-effective-january-1-2025/t4127-jan-payroll-deductions-formulas-computer-programs.html", "title": "T4127 Payroll Deductions Formulas, 120th edition, effective January 1, 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jul-121st-edition-effective-july-1-2025/t4127-jul-payroll-deductions-formulas.html", "title": "T4127 Payroll Deductions Formulas, 121st edition, effective July 1, 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html", "title": "T4127 Payroll Deductions Formulas, 122nd edition, effective January 1, 2026", "checked": "2026-10-09" } ], "notes": [ "Under The Saskatchewan Affordability Act, the basic personal, spouse or common-law partner, eligible dependant, dependent child and senior supplementary amounts rise by $500 in each of the four tax years from 2025, on top of indexation (T4127 January 2026). The 2025 basic personal amount is $19,491 (Form SK428).", "age.supplement is the senior supplementary amount (Form SK428 line 58220; TD1SK 2025 line 3): $2,028 for anyone 65 or older at the end of the year, regardless of net income, in addition to the age amount.", "Payroll only: T4127 January 2025 used a BPA of $18,991; T4127 July 2025 used a prorated BPA of $19,991 for the second half of the year. The return uses $19,491.", "Donations: the first $200 (federal Schedule 9, line 13) at 10.5% and the rest at 14.5%; Saskatchewan has no separate top-income tier.", "Dividend tax credit applies to taxable (grossed-up) dividends: 11% of eligible and 2.519% of non-eligible dividends (Worksheet SK428, line 61520: 2.519% × line 12010, the taxable amount of non-eligible dividends; 11% × line 12000 minus line 12010).", "Saskatchewan has no credit for current-year tuition: Form SK428 line 58560 and Schedule SK(S11) cover only unused tuition and education amounts carried forward.", "The Saskatchewan low-income tax credit is a refundable benefit paid quarterly with the GST/HST credit, not a reduction of Saskatchewan tax, so lowIncomeReduction is null." ], "unsupported": [ "Amount for dependent children (Form SK428, line 58210): $7,704 for each dependent child born in 2007 or later." ] }, "code": "SK", "brackets": [ { "from": 0, "rate": 0.105 }, { "from": 53463, "rate": 0.125 }, { "from": 152750, "rate": 0.145 } ], "creditRate": 0.105, "basicPersonal": { "max": 19491, "phaseOut": null }, "age": { "max": 5785, "threshold": 43066, "reductionRate": 0.15, "supplement": 2028 }, "pensionMax": 1000, "canadaEmploymentMax": null, "medical": { "thresholdRate": 0.03, "thresholdMax": 2681 }, "donations": { "firstTier": 200, "firstTierRate": 0.105, "aboveRate": 0.145, "topRate": null, "topRateThreshold": null }, "tuitionCredit": false, "dividendCredit": { "eligible": 0.11, "nonEligible": 0.02519 }, "surtax": null, "healthPremium": null, "lowIncomeReduction": null, "supplementalCredit": null, "lowIncomeEmploymentCredit": null }, "YT": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/last-year.html", "title": "Last year tax rates and income brackets (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5011-c/5011-c-25e.pdf", "title": "Form YT428, Yukon Tax (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5011-d/5011-d-25e.pdf", "title": "Worksheet YT428 (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5011-s11/5011-s11-25e.pdf", "title": "Schedule YT(S11), Yukon tuition schedule (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/yukon/5011-pc.html", "title": "Yukon tax information for 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1yt/td1yt-25e.pdf", "title": "TD1YT 2025 Yukon Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1yt-ws/td1yt-ws-25e.pdf", "title": "TD1YT-WS Worksheet for the 2025 Yukon Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-25e.pdf", "title": "T4127 Payroll Deductions Formulas, 120th Edition, effective January 1, 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jul/t4127-jul-25e.pdf", "title": "T4127 Payroll Deductions Formulas, 121st Edition, effective July 1, 2025", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-s9/5000-s9-25e.pdf", "title": "Schedule 9, Donations and Gifts (2025)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-34900-donations-gifts/how-much-claim.html", "title": "Line 34900 – Donations and gifts: How much you can claim (federal and provincial or territorial rates for 2025)", "checked": "2026-10-09" } ], "notes": [ "Yukon basic personal amount mirrors the federal one (YT428 line 58040 takes the amount from line 30000 of the return; T4127: BPAYT = BPAF). It is $16,129, reduced to $14,538 as net income goes from $177,882 to $253,414 (TD1YT-WS 2025).", "Yukon age amount is harmonized with the federal amount ($9,028, reduced by 15% of net income above $45,522).", "Canada employment amount (YT428 line 58310): the lesser of federal line 31260 and $1,471 (Yukon tax information for 2025); Yukon residents only.", "Donations: 6.4% on the amount from line 13 of federal Schedule 9 (the first $200) and 12.8% on line 14 (the rest). Yukon has no top-rate tier.", "Dividend tax credit (Worksheet YT428): 12.02% of taxable eligible dividends, 0.67% of taxable other-than-eligible dividends.", "Yukon's thresholds of $57,375, $114,750 and $177,882 match the first three federal thresholds for 2025; Yukon has no bracket at the federal $253,414 threshold and adds its own at $500,000.", "The federal lowest rate change in 2025 (15% to 14% from July 1) does not affect the Yukon rates.", "T4127 July 2025 edition: no territorial tax changes effective July 1, 2025 for this territory.", "The CRA rates pages \"current-year\" and \"last-year\" roll over each year; the bracket figures were read when they showed 2026 and 2025 respectively." ], "unsupported": [ "Children's arts amount (YT428 line 58326): up to $500 per child (plus $500 for a child eligible for the disability tax credit).", "Adoption expenses (YT428 line 58330): up to $19,580 per child.", "Yukon children's fitness tax credit (YT479, refundable): 6.4% of up to $1,000 of eligible fees per child (plus $500 for a child eligible for the disability tax credit).", "Yukon fertility and surrogacy tax credit (new for 2025, refundable): 40% of eligible expenses, maximum credit $10,000.", "Yukon business investment tax credit (25% of eligible investments, maximum $25,000 per year) and research and development tax credit.", "Yukon First Nations income tax credit (Form YT432) for residents of self-governing Yukon First Nation settlement land.", "Yukon political contribution tax credit (maximum $650).", "Yukon minimum tax carryover (44.14% of line 40427) and additional tax for minimum tax purposes (43.9%).", "Spouse, eligible dependant, caregiver, disability, tuition transfer, student loan interest and the other per-taxpayer Yukon credits are not modelled here." ] }, "code": "YT", "brackets": [ { "from": 0, "rate": 0.064 }, { "from": 57375, "rate": 0.09 }, { "from": 114750, "rate": 0.109 }, { "from": 177882, "rate": 0.128 }, { "from": 500000, "rate": 0.15 } ], "creditRate": 0.064, "basicPersonal": { "max": 16129, "phaseOut": { "start": 177882, "end": 253414, "min": 14538 } }, "age": { "max": 9028, "threshold": 45522, "reductionRate": 0.15 }, "pensionMax": 2000, "canadaEmploymentMax": 1471, "medical": { "thresholdRate": 0.03, "thresholdMax": 2834 }, "donations": { "firstTier": 200, "firstTierRate": 0.064, "aboveRate": 0.128, "topRate": null, "topRateThreshold": null }, "tuitionCredit": true, "dividendCredit": { "eligible": 0.1202, "nonEligible": 0.0067 }, "surtax": null, "healthPremium": null, "lowIncomeReduction": null, "supplementalCredit": null, "lowIncomeEmploymentCredit": null } }, "quebec": { "meta": { "sources": [ { "url": "https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/income-tax-rates/", "title": "Revenu Québec: Income Tax Rates (2026 and 2025)", "checked": "2026-10-09" }, { "url": "https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/tp-1-v/", "title": "Revenu Québec: Income Tax Return, Schedules and Guide (TP-1-V), 2025", "checked": "2026-10-09" }, { "url": "https://www.revenuquebec.ca/documents/en/formulaires/tp/2025-12/TP-1.D-V%282025-12%29.pdf", "title": "Income Tax Return 2025 (TP-1.D-V): lines 350, 377.1, 389, 397", "checked": "2026-10-09" }, { "url": "https://www.revenuquebec.ca/documents/en/formulaires/tp/2025-12/TP-1.G-V%282025-12%29.pdf", "title": "Guide to the Income Tax Return 2025 (TP-1.G-V): lines 128, 139, 201, 248, 361, 391, 395, 398, 415", "checked": "2026-10-09" }, { "url": "https://www.revenuquebec.ca/documents/en/formulaires/tp/2025-12/TP-1.D.GR-V%282025-12%29.pdf", "title": "Work Charts 2025 (TP-1.D.GR-V): 201, 395, 401", "checked": "2026-10-09" }, { "url": "https://www.revenuquebec.ca/documents/en/formulaires/tp/2025-12/TP-1.D.B-V%282025-12%29.pdf", "title": "Schedule B 2025: Tax Relief Measures", "checked": "2026-10-09" }, { "url": "https://www.revenuquebec.ca/documents/en/formulaires/tp/2025-12/TP-1.D.F-V%282025-12%29.pdf", "title": "Schedule F 2025: Contribution to the Health Services Fund", "checked": "2026-10-09" }, { "url": "https://www.revenuquebec.ca/documents/en/formulaires/tp/2025-12/TP-1.D.R-V%282025-12%29.pdf", "title": "Schedule R 2025: Québec Parental Insurance Plan (QPIP) Premium", "checked": "2026-10-09" }, { "url": "https://www.revenuquebec.ca/documents/en/formulaires/tp/2025-12/TP-1.D.T-V%282025-12%29.pdf", "title": "Schedule T 2025: Tax Credit for Tuition or Examination Fees", "checked": "2026-10-09" }, { "url": "https://www.revenuquebec.ca/documents/en/formulaires/tp/2025-12/TP-1.D.U-V%282025-12%29.pdf", "title": "Schedule U 2025: Québec Pension Plan (QPP) Contribution and Deduction", "checked": "2026-10-09" }, { "url": "https://www.revenuquebec.ca/documents/en/formulaires/tp/2025-12/TP-1.D.V-V%282025-12%29.pdf", "title": "Schedule V 2025: Tax Credits for Donations and Gifts", "checked": "2026-10-09" }, { "url": "https://www.revenuquebec.ca/documents/en/formulaires/tp/TP-752.PC-V%282025-10%29.pdf", "title": "Tax Credit for Career Extension 2025 (TP-752.PC-V, 2025-10)", "checked": "2026-10-09" }, { "url": "https://www.revenuquebec.ca/en/citizens/income-tax-return/paying-a-balance-due-or-receiving-a-refund/instalment-payments/making-instalment-payments/", "title": "Revenu Québec: Making Instalment Payments", "checked": "2026-10-11" }, { "url": "https://www.revenuquebec.ca/documents/en/formulaires/tp/TP-752.HA-V%282025-10%29.pdf", "title": "Home Buyers' Tax Credit 2025 (TP-752.HA-V, 2025-10): line 396, maximum $1,400", "checked": "2026-10-11" }, { "url": "https://www.revenuquebec.ca/en/citizens/tax-credits/tax-credit-for-access-to-homeownership/are-you-eligible-for-the-tax-credit-for-access-to-homeownership/", "title": "Revenu Québec: Are You Eligible for the Tax Credit for Access to Homeownership?", "checked": "2026-10-11" } ], "notes": [ "Quebec has no credit for QPP, QPIP or EI contributions. Line 248 deducts the additional (enhanced) QPP contributions on employment income (Schedule U, Part B); on self-employment income it also deducts the employer share of the base QPP contribution (Schedule U, Part C) and 43.736% of the QPIP premium (Schedule R, line 26).", "Medical expenses (line 381) are credited at 20% (line 389), not at the 14% rate of line 377.1. The threshold is 3% of family income (line 275 for a single person) with no dollar cap.", "Union, professional or other dues are a 10% credit (line 397), not a deduction as on the federal return. Quebec has no child care deduction; it has a refundable tax credit for childcare expenses (Schedule C) instead.", "The amount for retirement income (Schedule B) is 1.25 × the income on lines 122 and 123 (pension plan payments, RRSP annuities, RRIF payments), up to $3,470, with no age condition; OAS, QPP and CPP pensions do not qualify.", "The dividend tax credit (line 415) is stated on the actual dividend: 16.1460% of eligible dividends (line 166) and 3.9330% of ordinary dividends (line 167).", "Donations: 20% on the first $200, 25.75% on the part matching taxable income above $129,590, 24% on the rest. Work Chart 395 and Schedule V apply no net-income limit.", "Health services fund (line 446, Schedule F): on income other than employment income (total income less employment income, the dividend gross-up, the self-employed QPP and QPIP deductions and some other items) above $18,130, 1% of the excess up to $150; above $63,060, $150 plus 1% of the excess, up to $1,000.", "Career extension (line 391): the age of eligibility rose from 60 to 65 for 2025 and the calculation changed (TP-1.G-V, New for 2025). The credit cannot exceed tax on taxable income less the line 377.1 credits (TP-752.PC-V, lines 47 to 50).", "Tuition (line 398): 8% of fees paid for 2025, only if they total more than $100; the unused part carries forward (Schedule T).", "Québec prescription drug insurance plan: the maximum premium rose from $744 to $766 on July 1, 2025, so the 2025 maximum is $755 (TP-1.G-V, New for 2025).", "Instalments: Revenu Québec's Making Instalment Payments page applies the $1,800 threshold to net income tax payable for 2024, 2025 and 2026: instalments for 2026 are required if net income tax payable is expected to exceed $1,800 for 2026 and was more than $1,800 for 2024 or 2025.", "Home buyers' tax credit (line 396): a maximum of $1,400 for a qualifying home, split among everyone eligible for the same home (TP-752.HA-V 2025-10).", "Tax credit for access to homeownership: there is none for 2025, so accessToHomeownershipMax is null. Revenu Québec's credit is for a qualifying home acquired in 2026 (Are You Eligible for the Tax Credit for Access to Homeownership?), and the 2025 TP-752.HA-V claims only the home buyers' tax credit." ], "unsupported": [ "Premium payable under the Québec prescription drug insurance plan (line 447, Schedule K): owed only by people not covered by a private group plan, which the calculator does not ask; not calculated.", "Refundable credits: childcare expenses (Schedule C, line 455), the work premium (Schedule P, line 456), the solidarity tax credit (Schedule D), the refundable credit for medical expenses (Schedule B, Part D), home-support services for seniors and the other credits on line 462.", "Amount for a person living alone (Schedule B, line 20): needs to know the person lived alone all year; the engine applies it only when an optional livingAlone flag is set. The single-parent supplement (line 21) is not modelled.", "Amounts for dependants and for a severe and prolonged impairment, transfers between spouses, student loan interest, tuition carried forward from earlier years, political contributions, labour-sponsored fund and Capital régional et coopératif Desjardins credits.", "Annual registration fee for the enterprise register (line 438) and special taxes (line 443).", "The QPIP rule that no premium is payable when work income totals less than $2,000 (Schedule R)." ] }, "brackets": [ { "from": 0, "rate": 0.14 }, { "from": 53255, "rate": 0.19 }, { "from": 106495, "rate": 0.24 }, { "from": 129590, "rate": 0.2575 } ], "creditRate": 0.14, "basicPersonal": 18571, "workerDeduction": { "rate": 0.06, "max": 1420 }, "scheduleB": { "seniorAge": 65, "age": 3906, "livingAlone": 2128, "retirementIncomeFactor": 1.25, "retirementIncomeMax": 3470, "familyIncomeThreshold": 42090, "reductionRate": 0.1875 }, "medical": { "thresholdRate": 0.03, "creditRate": 0.2 }, "careerExtension": { "minAge": 65, "exclusion": 7500, "maxEligible": 12500, "creditRate": 0.14, "reductionThreshold": 56500, "reductionRate": 0.07 }, "donations": { "firstTier": 200, "firstTierRate": 0.2, "aboveRate": 0.24, "topRate": 0.2575, "topRateThreshold": 129590 }, "unionDuesRate": 0.1, "tuition": { "rate": 0.08, "minimum": 100 }, "dividends": { "eligibleGrossUp": 0.38, "nonEligibleGrossUp": 0.15, "creditOnActual": { "eligible": 0.16146, "nonEligible": 0.03933 } }, "capitalGainsInclusion": 0.5, "qpipSelfEmployedDeduction": 0.43736, "healthServicesFund": [ { "from": 18130, "base": 0, "rate": 0.01, "max": 150 }, { "from": 63060, "base": 150, "rate": 0.01, "max": 1000 } ], "instalmentThreshold": 1800, "homeBuyersMax": 1400, "accessToHomeownershipMax": null }, "limits": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/registered-plans-administrators/pspa/mp-rrsp-dpsp-tfsa-limits-ympe.html", "title": "CRA: MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/rrsps-related-plans/contributing-a-rrsp-prpp/contributions-affect-your-rrsp-prpp-deduction-limit.html", "title": "CRA: How contributions affect your RRSP deduction limit (18% of earned income)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/adjustment-personal-income-tax-benefit-amounts.html", "title": "CRA: Indexation adjustment for personal income tax and benefit amounts (OAS repayment threshold, TFSA dollar limit, lifetime capital gains exemption)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-25400-capital-gains-deduction.html", "title": "CRA: Line 25400 – Capital gains deduction (2025 lifetime capital gains exemption $1,250,000; maximum deduction $625,000)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/first-home-savings-account/contributing-your-fhsa.html", "title": "CRA: Participating in your FHSAs (participation room $8,000; participation room carryforward at most $8,000; lifetime limit $40,000)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-23500-social-benefits-repayment.html", "title": "CRA: Line 23500 – Social benefits repayment (2025 OAS threshold $93,454)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/services/benefits/publicpensions/old-age-security/recovery-tax.html", "title": "Government of Canada (Service Canada): Old Age Security pension recovery tax (thresholds; 15% repayment)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html", "title": "CRA: When to register for and start charging the GST/HST (small supplier thresholds)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/completing-slips-summaries/t4rsp-t4rif-information-returns/payments/chart-prescribed-factors.html", "title": "CRA: Chart – Prescribed factors (RRIF minimum amount; 1 ÷ (90 − age) at age 70 or younger)", "checked": "2026-10-10" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/completing-slips-summaries/t4rsp-t4rif-information-returns/payments/minimum-amount-a-rrif.html", "title": "CRA: Minimum amount from a RRIF (fair market value at the start of the year × prescribed factor)", "checked": "2026-10-10" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/registered-retirement-income-fund-rrif/receiving-income-a-rrif.html", "title": "CRA: Receiving income from a RRIF (yearly minimum from the year after the RRIF is set up; spouse's age election)", "checked": "2026-10-10" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/rrsps-related-plans/making-withdrawals/tax-rates-on-withdrawals.html", "title": "CRA: Tax rates on withdrawals (RRSP: 10%, 20%, 30%; 5%, 10%, 15% in Quebec)", "checked": "2026-10-10" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/rc4157/rc4157-25e.pdf", "title": "CRA: Guide RC4157 (2025), Withholding rates for lump-sum payments (RRSPs, and RRIF amounts above the minimum)", "checked": "2026-10-10" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4079/t4rsp-t4rif-guide.html", "title": "CRA: Guide T4079, T4RSP and T4RIF Guide (withhold tax from the RRIF excess amount, not from the minimum)", "checked": "2026-10-10" }, { "url": "https://www.revenuquebec.ca/documents/en/formulaires/tp/TP-1015.G-V%282025-01%29.pdf", "title": "Revenu Québec: Guide for Employers: Source Deductions and Contributions 2025 (TP-1015.G-V), section 9.14 (14% on single RRSP payments and on the part of a single RRIF payment above the minimum)", "checked": "2026-10-10" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/rrsps-related-plans/making-withdrawals.html", "title": "CRA: Making withdrawals (RRSP; a direct transfer to another RRSP isn't a withdrawal)", "checked": "2026-10-10" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4040/rrsps-other-registered-plans-retirement.html", "title": "CRA: Guide T4040, Chart 5 (the spouse's age election is made on the original RRIF application and can't be changed)", "checked": "2026-10-10" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4001/employers-guide-payroll-deductions-remittances.html", "title": "CRA: Guide T4001, Employers' Guide – Payroll Deductions and Remittances (Rev. 25), Retiring allowances (tax on the part paid directly to a resident of Canada is withheld at the lump-sum rates: 10%, 20%, 30%; 5%, 10%, 15% in Quebec)", "checked": "2026-10-10" }, { "url": "https://www.canada.ca/en/revenue-agency/services/payments/payments-cra/individual-payments/income-tax-instalments/who-pays-instalments.html", "title": "CRA: Who has to pay - Required tax instalments for individuals (net tax owing more than $3,000, or $1,800 for Quebec residents, for the year and for either of the two previous years)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4002/t4002-8.html", "title": "CRA: Guide T4002 (2025), Self-employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 5 – Losses (restricted farm loss: $2,500 plus half of the rest, at most $17,500)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/benefits-allowances/security-options.html", "title": "CRA: Employee security (stock) options ($200,000 annual vesting limit; employers with revenues of more than $500 million)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/information-been-moved/foreign-reporting/foreign-income-verification-statement.html", "title": "CRA: Foreign Income Verification Statement (Form T1135 above $100,000; simplified Part A below $250,000)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/leaving-canada-emigrants.html", "title": "CRA: Leaving Canada (emigrants) (Form T1161 if the property owned on leaving was worth more than $25,000)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/t1161/t1161-22e.pdf", "title": "CRA: Form T1161, List of Properties by an Emigrant of Canada (T1161 E (22); fair market value of all properties more than $25,000)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/completing-schedule-3.html", "title": "CRA: Completing Schedule 3 (personal-use property: an ACB or proceeds under $1,000 is considered $1,000)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/life-events/doing-taxes-someone-died/prepare-returns/report-income/death-benefits.html", "title": "CRA: Death benefits - Prepare tax returns for someone who died (up to $10,000 of all employer death benefits is exempt)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-11400-cpp-qpp-benefits.html", "title": "CRA: Line 11400 – CPP or QPP benefits (tax year 2025; lump sums with $300 or more for previous years)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-22900-other-employment-expenses.html", "title": "CRA: Line 22900 – Other employment expenses (tax year 2025; tradesperson's tools deduction at most $1,000)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/benefits-allowances/gifts-awards-social-events/gifts-awards-long-service-awards.html", "title": "CRA: Gifts, awards, and long-service awards ($500 a year for non-cash gifts and awards; a separate $500 for long-service awards)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/rrsps-related-plans/transferring/transferring-eligible-part-a-retiring-allowance.html", "title": "CRA: Transferring the eligible part of a retiring allowance ($2,000 a year of service before 1996; $1,500 more a year before 1989)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-21900-moving-expenses.html", "title": "CRA: Line 21900 – Moving expenses (tax year 2025; maintaining the vacant old home, maximum of $5,000)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance/classes-depreciable-property.html", "title": "CRA: Classes of depreciable property (Class 10.1: $38,000 for vehicles acquired in 2025; Class 54: $61,000, plus sales taxes)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4044/employment-expenses.html", "title": "CRA: Guide T4044, Employment Expenses 2025 (New for 2025: Class 10.1 $38,000, leasing $1,100 and interest $350 a month; Class 54 $61,000 for 2025)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/business-expenses/motor-vehicle-expenses/deductible-expenses/motor-vehicle-interest.html", "title": "CRA: Motor vehicle – Interest (2025 example: $350 ÷ 30 × days)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/business-expenses/motor-vehicle-expenses/deductible-expenses/motor-vehicle-leasing-costs.html", "title": "CRA: Motor vehicle - Leasing costs (2025 example: prescribed deductible leasing costs limit $1,100)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/benefits-allowances/automobile/automobile-motor-vehicle-allowances.html", "title": "CRA: Automobile or motor vehicle benefits – Allowances or reimbursements provided to an employee for the use of their own vehicle (prescribed per-kilometre rates by year, provinces and territories)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4130/employers-guide-taxable-benefits-allowances.html", "title": "CRA: Guide T4130, Employers' Guide – Taxable Benefits and Allowances (Rev. 25) (2025: 72¢ and 66¢ a kilometre, an additional 4¢ in the territories; operating expense benefit 34¢, or 31¢ for automobile sales employees)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/benefits-allowances/automobile/automobile-motor-vehicle-benefits/automobile.html", "title": "CRA: Automobile provided by the employer (prescribed per-kilometre rates for the operating expense benefit, by year)", "checked": "2026-10-11" } ], "notes": [ "RRSP dollar limit $32,490 applies to the 2025 deduction limit (based on 2024 earned income).", "OAS: the 2025 threshold ($93,454) applies to 2025 net income; recovery tax withheld from OAS payments from July 2026 to June 2027 is based on it.", "RRSP: the deduction limit for a year is generally 18% of the previous year's earned income, up to that year's RRSP dollar limit, less the pension adjustment, plus unused room carried forward (CRA). Only the dollar limit and the 18% rate are stored here.", "FHSA: participation room is $8,000 in the year the first FHSA is opened; up to $8,000 of unused room carries forward one year, and lifetime contributions are capped at $40,000 (CRA).", "OAS recovery tax: 15% of net income above the threshold, up to the full OAS pension received (Service Canada / CRA line 23500).", "GST/HST small supplier threshold: $30,000 of worldwide taxable supplies (including associates) in a single calendar quarter or over the previous four consecutive calendar quarters, for most businesses (CRA).", "Lifetime capital gains exemption (capitalGainsExemption): $1,250,000 for 2025 dispositions of qualified small business corporation shares and qualified farm or fishing property, so the capital gains deduction (line 25400) is at most $625,000, half of it, since half of a capital gain is taxable (CRA line 25400 page and indexation table). The CRA presents the $1,250,000 limit as a proposed change: the Notice of Ways and Means Motion tabled September 23, 2024, for dispositions on or after June 25, 2024.", "Instalments (instalments): individuals pay CRA instalments for a year when net tax owing is more than $3,000 ($1,800 for Quebec residents) for that year and for either of the two previous years. The CRA's Who has to pay page states the rule for 2026 and applies the same thresholds to 2025 and 2024 net tax owing; Quebec residents pay Quebec instalments to Revenu Québec separately (quebec.json).", "Restricted farm loss (restrictedFarmLoss): when farming is neither a chief source of income nor one combined with a subordinate source, the deductible part of a net farm loss is the lesser of the loss and $2,500 plus half of the loss above $2,500, so at most $17,500 (for tax years ending after March 20, 2013); the rest is a restricted farm loss (Guide T4002 (2025), Chapter 5).", "Security options (securityOptions): the $200,000 annual vesting limit applies to options granted on or after July 1, 2021, by an employer that isn't a CCPC (or is a mutual fund trust) with revenues of more than $500 million, alone or as part of a consolidated group; shares are valued at fair market value when the option was granted (CRA, current page).", "Foreign property (foreignProperty): Form T1135 is required when specified foreign property cost more than $100,000 at any time in the year; Part A (simplified) applies when the total cost was more than $100,000 but less than $250,000 throughout the year, and Part B (detailed) when it was $250,000 or more at any time (CRA, current page).", "Emigrants (emigrantPropertyThreshold): Form T1161 is required when the fair market value of all the properties owned on leaving Canada was more than $25,000, excluding the properties the form lists (CRA Leaving Canada page; Form T1161 E (22), the current form).", "Personal-use property (personalUsePropertyMinimum): an adjusted cost base or proceeds of disposition under $1,000 is considered to be $1,000; if both are $1,000 or less there's no gain or loss (CRA Completing Schedule 3).", "Death benefits (deathBenefitExemption): up to $10,000 of all employer death benefits for a deceased employee is exempt, in total for all employers, years and recipients; the CPP or QPP death benefit isn't eligible (CRA, current page).", "CPP/QPP lump sums (cppLumpSumPriorYears): if $300 or more of a lump-sum CPP or QPP payment relates to previous years, the CRA calculates the tax as if those parts were received in those years, if that's better for the taxpayer (CRA line 11400, tax year 2025).", "Tradesperson's tools (tradespersonToolsMax): the deduction is the lesser of $1,000 and the cost of eligible tools (capped by trade employment income plus apprenticeship grants) minus a threshold (CRA line 22900, tax year 2025).", "Employee gifts (employeeGifts): under the CRA's administrative policy, non-cash gifts and awards are tax-free up to $500 a year in total and a long-service award has its own $500 limit, including taxes; only the amount over a limit is taxable, and the unused part of one limit can't be used for the other (CRA, current page).", "Retiring allowance (retiringAllowance): the eligible part is $2,000 for each year or part-year of service before 1996, plus $1,500 for each year or part-year before 1989 with no vested pension or DPSP benefits from employer contributions (CRA, current page).", "Moving expenses (movingVacantHomeMax): the cost of maintaining the old home while vacant is deductible up to $5,000 in total (CRA line 21900, tax year 2025).", "Automobile (automobile): per-kilometre figures are dollars a kilometre. Class 10.1 limit $38,000 for passenger vehicles acquired in 2025 and Class 54 limit $61,000 for zero-emission passenger vehicles (2023 to 2025), plus sales taxes; interest $350 a month for loans and leasing $1,100 a month for leases entered into on or after January 1, 2025 (Guide T4044 2025 and the CRA's CCA and motor vehicle pages). Allowance rates for 2025 from the CRA allowances page's table: $0.72 for the first 5,000 km and $0.66 after in the provinces, $0.76 and $0.70 in the territories (T4130 Rev. 25 gives the same provincial rates, 72¢ and 66¢, and an additional 4¢ a kilometre in the Northwest Territories, Yukon and Nunavut). Operating expense benefit for 2025: 34¢ a kilometre of personal driving, 31¢ for employees employed mainly selling or leasing automobiles (T4130 Rev. 25; Automobile provided by the employer).", "RRIF minimum amount factors (rrifMinimum) and the tax withheld on RRSP withdrawals and RRIF amounts above the minimum (withholding) carry their own meta with sources and notes; their sources are also listed above." ], "unsupported": [ "GST/HST: charities and public institutions are small suppliers under a $250,000 gross revenue test or a $50,000 taxable supplies test; other public service bodies use a $50,000 threshold; taxi and commercial ride-sharing drivers must register regardless of revenue (CRA).", "OAS: the recovery tax can never exceed the OAS pension received; this file stores only the threshold and rate.", "Capital gains deduction: only the lifetime capital gains exemption limit is stored. The annual and cumulative gains limits on Form T657, which a cumulative net investment loss (Form T936), allowable business investment losses, net capital losses of other years and earlier capital gains deductions reduce, are not modelled." ] }, "rrsp": { "dollarLimit": 32490, "earnedIncomeRate": 0.18 }, "tfsa": { "annualLimit": 7000 }, "fhsa": { "annualLimit": 8000, "lifetimeLimit": 40000, "carryForwardMax": 8000 }, "oasRecovery": { "threshold": 93454, "rate": 0.15 }, "gstSmallSupplierThreshold": 30000, "capitalGainsExemption": 1250000, "instalments": { "threshold": 3000, "thresholdQuebec": 1800 }, "restrictedFarmLoss": { "fullyDeductible": 2500, "maxDeduction": 17500 }, "securityOptions": { "vestingLimit": 200000, "employerRevenueThreshold": 500000000 }, "foreignProperty": { "t1135Threshold": 100000, "t1135SimplifiedMax": 250000 }, "emigrantPropertyThreshold": 25000, "personalUsePropertyMinimum": 1000, "deathBenefitExemption": 10000, "cppLumpSumPriorYears": 300, "tradespersonToolsMax": 1000, "employeeGifts": { "nonCashAnnual": 500, "longService": 500 }, "retiringAllowance": { "perYearBefore1996": 2000, "extraPerYearBefore1989": 1500 }, "movingVacantHomeMax": 5000, "automobile": { "ccaCeiling": 38000, "zevCcaCeiling": 61000, "interestPerMonth": 350, "leasePerMonth": 1100, "allowanceFirst5000Km": 0.72, "allowanceAfter5000Km": 0.66, "allowanceTerritoriesFirst5000Km": 0.76, "allowanceTerritoriesAfter5000Km": 0.7, "operatingCostBenefit": 0.34, "operatingCostBenefitSales": 0.31 }, "rrifMinimum": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/completing-slips-summaries/t4rsp-t4rif-information-returns/payments/chart-prescribed-factors.html", "title": "CRA: Chart – Prescribed factors (RRIF minimum amount; 1 ÷ (90 − age) at age 70 or younger)", "checked": "2026-10-10" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/completing-slips-summaries/t4rsp-t4rif-information-returns/payments/minimum-amount-a-rrif.html", "title": "CRA: Minimum amount from a RRIF (fair market value at the start of the year × prescribed factor)", "checked": "2026-10-10" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/registered-retirement-income-fund-rrif/receiving-income-a-rrif.html", "title": "CRA: Receiving income from a RRIF (yearly minimum from the year after the RRIF is set up; spouse's age election)", "checked": "2026-10-10" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4040/rrsps-other-registered-plans-retirement.html", "title": "CRA: Guide T4040, Chart 5 (the spouse's age election is made on the original RRIF application and can't be changed)", "checked": "2026-10-10" } ], "notes": [ "Minimum amount for the year = the fair market value of the property held in the RRIF at the start of the year × the prescribed factor for the annuitant's age in whole years at the start of the year, or the spouse's or common-law partner's age if the annuitant elected to use it when the RRIF was set up (CRA). The election is made on the original RRIF application and can't be changed (CRA, Guide T4040).", "No minimum applies in the year the RRIF is set up: it starts the following year (CRA). You can withdraw more than the minimum, but not less.", "Age 70 or younger: the factor is 1 ÷ (90 − age), stored as formulaAge. Ages 71 to 94: the chart. 95 or older: the chart's \"95 or older\" row.", "\"All other RRIFs\" (`other`) applies to most RRIFs. \"Qualifying RRIFs\" (`qualifying`: set up before 1993, or since funded only by transfers from another qualifying RRIF) differs only at age 71 (0.0526 instead of 0.0528).", "CRA's chart isn't dated by tax year. It is recorded for 2025 because the current chart (page modified 2025-10-01, checked 2026-10-10) states it as the chart to use." ], "unsupported": [ "RRIFs set up before March 1986 and never revised or amended use CRA's \"Pre-March 1986\" column, which isn't stored here.", "A trusteed RRIF that holds locked-in annuity contracts adds the contracts' periodic payments to its minimum amount (CRA)." ] }, "formulaAge": 90, "factors": [ { "age": 71, "qualifying": 0.0526, "other": 0.0528 }, { "age": 72, "qualifying": 0.054, "other": 0.054 }, { "age": 73, "qualifying": 0.0553, "other": 0.0553 }, { "age": 74, "qualifying": 0.0567, "other": 0.0567 }, { "age": 75, "qualifying": 0.0582, "other": 0.0582 }, { "age": 76, "qualifying": 0.0598, "other": 0.0598 }, { "age": 77, "qualifying": 0.0617, "other": 0.0617 }, { "age": 78, "qualifying": 0.0636, "other": 0.0636 }, { "age": 79, "qualifying": 0.0658, "other": 0.0658 }, { "age": 80, "qualifying": 0.0682, "other": 0.0682 }, { "age": 81, "qualifying": 0.0708, "other": 0.0708 }, { "age": 82, "qualifying": 0.0738, "other": 0.0738 }, { "age": 83, "qualifying": 0.0771, "other": 0.0771 }, { "age": 84, "qualifying": 0.0808, "other": 0.0808 }, { "age": 85, "qualifying": 0.0851, "other": 0.0851 }, { "age": 86, "qualifying": 0.0899, "other": 0.0899 }, { "age": 87, "qualifying": 0.0955, "other": 0.0955 }, { "age": 88, "qualifying": 0.1021, "other": 0.1021 }, { "age": 89, "qualifying": 0.1099, "other": 0.1099 }, { "age": 90, "qualifying": 0.1192, "other": 0.1192 }, { "age": 91, "qualifying": 0.1306, "other": 0.1306 }, { "age": 92, "qualifying": 0.1449, "other": 0.1449 }, { "age": 93, "qualifying": 0.1634, "other": 0.1634 }, { "age": 94, "qualifying": 0.1879, "other": 0.1879 }, { "age": 95, "qualifying": 0.2, "other": 0.2 } ] }, "withholding": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/rrsps-related-plans/making-withdrawals/tax-rates-on-withdrawals.html", "title": "CRA: Tax rates on withdrawals (RRSP: 10%, 20%, 30%; 5%, 10%, 15% in Quebec)", "checked": "2026-10-10" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/rc4157/rc4157-25e.pdf", "title": "CRA: Guide RC4157 (2025), Withholding rates for lump-sum payments (RRSPs, and RRIF amounts above the minimum)", "checked": "2026-10-10" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4079/t4rsp-t4rif-guide.html", "title": "CRA: Guide T4079, T4RSP and T4RIF Guide (withhold tax from the RRIF excess amount, not from the minimum)", "checked": "2026-10-10" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/rrsps-related-plans/making-withdrawals.html", "title": "CRA: Making withdrawals (RRSP; a direct transfer to another RRSP isn't a withdrawal)", "checked": "2026-10-10" }, { "url": "https://www.revenuquebec.ca/documents/en/formulaires/tp/TP-1015.G-V%282025-01%29.pdf", "title": "Revenu Québec: Guide for Employers: Source Deductions and Contributions 2025 (TP-1015.G-V), section 9.14 (14% on single RRSP payments and on the part of a single RRIF payment above the minimum)", "checked": "2026-10-10" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4001/employers-guide-payroll-deductions-remittances.html", "title": "CRA: Guide T4001, Employers' Guide – Payroll Deductions and Remittances (Rev. 25), Retiring allowances (tax on the part paid directly to a resident of Canada is withheld at the lump-sum rates: 10%, 20%, 30%; 5%, 10%, 15% in Quebec)", "checked": "2026-10-10" } ], "notes": [ "Residents of Canada outside Quebec: the CRA rates combine federal and provincial or territorial tax. Residents of Quebec: the CRA rates are federal tax only, and Quebec tax is withheld as well (CRA).", "One rate applies to the whole payment, picked by its size: up to and including $5,000; over $5,000 up to and including $15,000; over $15,000. The payer combines all the lump-sum payments it has paid or expects to pay in the calendar year to pick the rate (RC4157). The same lump-sum rates and bands apply to retiring allowances: the employer withholds them from any part of a retiring allowance paid directly to a resident of Canada, picking the rate from all the retiring allowance payments it has paid or expects to pay in the calendar year (T4001).", "RRIFs: no tax is withheld from the minimum amount; the rates apply to the amount paid above the minimum (T4079; RC4157; Revenu Québec, section 9.14).", "Quebec tax (2025): 14% on a single payment from an RRSP and on the part of a single payment from a RRIF that exceeds the minimum. The part of a periodic RRIF payment above the minimum is withheld by the usual method (Revenu Québec's source deduction formulas) instead (TP-1015.G-V, section 9.14).", "Tax withheld is a prepayment, not the final tax: the withdrawal is income on your return, and the amount withheld may not cover the tax you owe at your tax rate (CRA, Tax rates on withdrawals).", "The CRA pages aren't dated by tax year; the 2025 edition of Guide RC4157 gives these rates, as does the current Tax rates on withdrawals page." ], "unsupported": [ "Non-residents of Canada: 25% non-resident tax unless a tax treaty reduces it (CRA).", "No tax is withheld from a lump-sum payment if the recipient's total earnings for the year, including the payment, are less than the claim amount on their Form TD1; and the payer may withhold more on request (RC4157).", "No tax is withheld from Home Buyers' Plan or Lifelong Learning Plan withdrawals (within their limits), refunds of unused contributions with an approved Form T3012A, or periodic RRSP annuity payments (T4079).", "A direct transfer from one RRSP to another is a transfer, not a withdrawal (CRA, Making withdrawals); Revenu Québec likewise has no Quebec tax withheld on amounts transferred directly to another plan (section 9.14).", "Quebec: Revenu Québec's rate for a single payment from a VRSP or PRPP (14% up to $5,000, 19% above) isn't stored here." ] }, "lumpSum": [ { "upTo": 5000, "rate": 0.1 }, { "upTo": 15000, "rate": 0.2 }, { "upTo": null, "rate": 0.3 } ], "lumpSumQuebec": [ { "upTo": 5000, "rate": 0.05 }, { "upTo": 15000, "rate": 0.1 }, { "upTo": null, "rate": 0.15 } ], "quebecSinglePayment": 0.14 } }, "salesTax": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html", "title": "CRA: Charge and collect the GST/HST (GST/HST and PST rates table; GST/HST rates for previous years; Nova Scotia HST decrease)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html", "title": "CRA: GST/HST calculator (and rates)", "checked": "2026-10-09" }, { "url": "https://www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst", "title": "Government of British Columbia: B.C. provincial sales tax (PST)", "checked": "2026-10-09" }, { "url": "https://www.gov.mb.ca/finance/taxation/taxes/retail.html", "title": "Manitoba Finance: Retail Sales Tax", "checked": "2026-10-09" }, { "url": "https://www.saskatchewan.ca/business/taxes-licensing-and-reporting/provincial-taxes-policies-and-bulletins/provincial-sales-tax", "title": "Government of Saskatchewan: Provincial Sales Tax (PST)", "checked": "2026-10-09" }, { "url": "https://www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/collecting-gst-and-qst/calculating-the-taxes/", "title": "Revenu Québec: Calculating the Taxes (QST rate)", "checked": "2026-10-09" } ], "notes": [ "Nova Scotia: HST was 15% from January 1 to March 31, 2025; the provincial part fell to 9%, giving 14% HST, on April 1, 2025 (CRA). The rate in effect on December 31, 2025 (14%) is recorded.", "Alberta, the Northwest Territories, Nunavut and Yukon have no provincial sales tax (the CRA table shows 0%); only the 5% GST applies there.", "PST, RST and QST are applied to the price before GST; QST is administered by Revenu Québec, PST/RST by each province.", "Rates are the general rates. Each provincial tax has its own base, exemptions and special rates that this file does not model." ], "unsupported": [] }, "gst": 0.05, "provinces": [ { "code": "AB", "hst": null, "pst": null, "pstName": null }, { "code": "BC", "hst": null, "pst": 0.07, "pstName": "PST" }, { "code": "MB", "hst": null, "pst": 0.07, "pstName": "RST" }, { "code": "NB", "hst": 0.15, "pst": null, "pstName": null }, { "code": "NL", "hst": 0.15, "pst": null, "pstName": null }, { "code": "NS", "hst": 0.14, "pst": null, "pstName": null }, { "code": "NT", "hst": null, "pst": null, "pstName": null }, { "code": "NU", "hst": null, "pst": null, "pstName": null }, { "code": "ON", "hst": 0.13, "pst": null, "pstName": null }, { "code": "PE", "hst": 0.15, "pst": null, "pstName": null }, { "code": "QC", "hst": null, "pst": 0.09975, "pstName": "QST" }, { "code": "SK", "hst": null, "pst": 0.06, "pstName": "PST" }, { "code": "YT", "hst": null, "pst": null, "pstName": null } ] }, "corporate": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-tax-rates.html", "title": "CRA: Corporation tax rates (federal rates; provincial and territorial lower and higher rates and business limits, except Quebec and Alberta)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/whats-new-corporations.html", "title": "CRA: What's new for corporations (2025 and 2026 provincial and territorial changes)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide-chapter-4-page-4-t2-return.html", "title": "CRA: T4012 T2 Corporation – Income Tax Guide, chapter 4 (line 410 business limit, $500,000)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/provincial-territorial-corporation-tax/nova-scotia-provincial-corporation-tax.html", "title": "CRA: Nova Scotia – Provincial corporation tax", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/provincial-territorial-corporation-tax/prince-edward-island-provincial-corporation-tax.html", "title": "CRA: Prince Edward Island – Provincial corporation tax", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/provincial-territorial-corporation-tax/new-brunswick-provincial-corporation-tax.html", "title": "CRA: New Brunswick – Provincial corporation tax", "checked": "2026-10-09" }, { "url": "https://www.alberta.ca/about-tax-levy-rates-prescribed-interest-rates", "title": "Government of Alberta: Tax, levy, and prescribed interest rates (corporate income tax rates, current since July 1, 2020)", "checked": "2026-10-09" }, { "url": "https://www.revenuquebec.ca/fr/services-en-ligne/formulaires-et-publications/co-17-g/guide-de-la-declaration-de-revenus-des-societes/", "title": "Revenu Québec: Guide de la déclaration de revenus des sociétés (CO-17.G), 4.4.3.11 Taux d'imposition", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-payments/paying-instalments/instalment-requirements.html", "title": "CRA: Who has to pay in instalments - Corporate income tax payments", "checked": "2026-10-11" } ], "notes": [ "Rates are those in effect on December 31, 2025.", "Nova Scotia: lower rate cut from 2.5% to 1.5% and business limit raised from $500,000 to $700,000, effective April 1, 2025 (CRA). A calendar-2025 tax year is prorated by days.", "Prince Edward Island: higher rate cut from 16% to 15% and business limit raised from $500,000 to $600,000, effective July 1, 2025 (CRA). A calendar-2025 tax year is prorated by days. The CRA PEI page (modified 2025-05-21) still shows 16%; the CRA rates table and What's new show the change.", "Quebec: general rate 11.5%; small business deduction 8.3%, giving 3.2% on eligible income, for 2022 and later calendar years (Revenu Québec CO-17.G, table 5).", "Federal: 38% basic Part I rate, 28% after the 10% federal abatement, 15% net after the general tax reduction; 9% net for CCPC income eligible for the small business deduction (CRA). Provincial rates are added to the federal rate.", "Provincial smallBusinessRate is the lower rate on income eligible for the federal small business deduction (up to the provincial business limit); generalRate is the higher rate on all other income.", "Where a rate or business limit changes during a corporation's tax year, the CRA prorates by the number of days each rate is in effect (CRA Dual tax rates). Quebec instead applies weighted rates for non-calendar years, and its 2026 change applies by taxation-year start date (see below).", "Alberta and Quebec do not have corporation tax collection agreements with the CRA; their rates come from alberta.ca and Revenu Québec.", "Instalments: a corporation doesn't have to pay instalments if its tax payable (Parts I, VI, VI.1 and XIII.1, Part XII.3, and provincial or territorial tax) is $3,000 or less for either the current or the previous tax year; tax on carved-out income (Part XII.1) is an exception. No instalments are due for the first tax year after incorporation (CRA, Who has to pay in instalments: a current page, not tied to one year)." ], "unsupported": [ "Federal small business deduction: the $500,000 business limit is shared among associated corporations and is reduced for taxable capital employed in Canada between $10 million and $50 million and for adjusted aggregate investment income between $50,000 and $150,000 (CRA T4012). New Brunswick does not apply the passive investment income reduction to its business limit (CRA).", "Federal reduced rates for qualifying zero-emission technology manufacturers (7.5% general, 4.5% small business) and the additional 1.5% tax on banks and life insurers (CRA).", "Quebec small business deduction: reduced linearly based on the number of remunerated hours and the proportion of primary and manufacturing sector activities; the business limit is also reduced for paid-up capital between $10 million and $50 million and adjusted aggregate investment income between $50,000 and $150,000 (Revenu Québec).", "Provincial manufacturing and processing rates or reductions, corporate tax credits, capital taxes on financial institutions and Ontario corporate minimum tax." ] }, "federal": { "smallBusinessRate": 0.09, "generalRate": 0.15, "smallBusinessLimit": 500000 }, "provinces": [ { "smallBusinessRate": 0.02, "generalRate": 0.08, "smallBusinessLimit": 500000, "code": "AB" }, { "smallBusinessRate": 0.02, "generalRate": 0.12, "smallBusinessLimit": 500000, "code": "BC" }, { "smallBusinessRate": 0, "generalRate": 0.12, "smallBusinessLimit": 500000, "code": "MB" }, { "smallBusinessRate": 0.025, "generalRate": 0.14, "smallBusinessLimit": 500000, "code": "NB" }, { "smallBusinessRate": 0.025, "generalRate": 0.15, "smallBusinessLimit": 500000, "code": "NL" }, { "smallBusinessRate": 0.015, "generalRate": 0.14, "smallBusinessLimit": 700000, "code": "NS" }, { "smallBusinessRate": 0.02, "generalRate": 0.115, "smallBusinessLimit": 500000, "code": "NT" }, { "smallBusinessRate": 0.03, "generalRate": 0.12, "smallBusinessLimit": 500000, "code": "NU" }, { "smallBusinessRate": 0.032, "generalRate": 0.115, "smallBusinessLimit": 500000, "code": "ON" }, { "smallBusinessRate": 0.01, "generalRate": 0.15, "smallBusinessLimit": 600000, "code": "PE" }, { "smallBusinessRate": 0.032, "generalRate": 0.115, "smallBusinessLimit": 500000, "code": "QC" }, { "smallBusinessRate": 0.01, "generalRate": 0.12, "smallBusinessLimit": 600000, "code": "SK" }, { "smallBusinessRate": 0, "generalRate": 0.12, "smallBusinessLimit": 500000, "code": "YT" } ], "instalmentThreshold": 3000 }, "interest": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/prescribed-interest-rates.html", "title": "Prescribed interest rates (index of quarterly rates)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/prescribed-interest-rates/2025-q1.html", "title": "Prescribed interest rates for the first calendar quarter of 2025 (January 1 to March 31, 2025)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/prescribed-interest-rates/2025-q2.html", "title": "Prescribed interest rates for the second calendar quarter of 2025 (April 1 to June 30, 2025)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/prescribed-interest-rates/2025-q3.html", "title": "Prescribed interest rates for the third calendar quarter of 2025 (July 1 to September 30, 2025)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/prescribed-interest-rates/2025-q4.html", "title": "Prescribed interest rates for the fourth calendar quarter of 2025 (October 1 to December 31, 2025)", "checked": "2026-10-11" } ], "notes": [ "Annual rates from the 'Income tax' section of each quarter's CRA page. The same pages also give rates on overdue and overpaid GST/HST and other taxes, duties and charges; those aren't recorded here." ], "unsupported": [] }, "quarters": [ { "quarter": 1, "overdue": 0.08, "corporateOverpayment": 0.04, "nonCorporateOverpayment": 0.06, "taxableBenefit": 0.04, "pertinentLoan": 0.0778 }, { "quarter": 2, "overdue": 0.08, "corporateOverpayment": 0.04, "nonCorporateOverpayment": 0.06, "taxableBenefit": 0.04, "pertinentLoan": 0.0708 }, { "quarter": 3, "overdue": 0.07, "corporateOverpayment": 0.03, "nonCorporateOverpayment": 0.05, "taxableBenefit": 0.03, "pertinentLoan": 0.0662 }, { "quarter": 4, "overdue": 0.07, "corporateOverpayment": 0.03, "nonCorporateOverpayment": 0.05, "taxableBenefit": 0.03, "pertinentLoan": 0.0669 } ] } }