{ "year": 2026, "federal": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html", "title": "Current year tax rates and income brackets (2026) - 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/pub/t4127-jan/t4127-01-26e.pdf", "title": "T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (federal changes, BPAF formula, K1/K4, Table 8.2 Quebec abatement)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jul/t4127-jul-26e.pdf", "title": "T4127 Payroll Deductions Formulas, 123rd Edition, effective July 1, 2026 (no federal changes)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1/td1-26e.pdf", "title": "TD1 2026 Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1-ws/td1-ws-26e.pdf", "title": "TD1-WS Worksheet for the 2026 Personal Tax Credits Return", "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/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/revenue-agency/services/tax/technical-information/income-tax-audit-manual-domestic-compliance-programs-branch-dcpb-27.html", "title": "Income Tax Audit Manual, Chapter 27.0 Income ('the current inclusion rate is 50%')", "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 (credit rate follows the lowest bracket rate)", "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-32300-your-tuition-education-textbook-amounts/transferring-carrying-forward-amounts.html", "title": "Transferring and carrying forward amounts (line 32300)", "checked": "2026-10-11" } ], "notes": [ "The 2026 return forms (T1, Federal Worksheet, Schedule 9) are not published yet. The 2026 figures here come from CRA's 2026 rates page, the indexation page, T4127 (January and July 2026 editions) and the 2026 TD1 and TD1-WS.", "The lowest federal rate is 14% for 2026 and later years (T4127, January 2026). The credit rate is also 14%: T4127 computes credits as 0.14 x the claim amount (K1, K4), and CRA says the rate for most non-refundable credits stays equal to the lowest bracket rate.", "The July 2026 edition of T4127 lists no federal changes, so there is no mid-year federal change in 2026.", "Basic personal amount: $16,452 if net income is $181,440 or less; $14,829 if $258,482 or more; in between, reduced by (net income - $181,440) x $1,623 / $77,042 (T4127 BPAF formula; TD1-WS line 1).", "Age amount: $9,208 less 15% of net income above $46,432 (TD1-WS 2026); nil at $107,819 or more (TD1 2026).", "Medical expenses: the threshold is the lesser of 3% of net income and $2,890 (indexation page, 'Medical expense tax credit (3% of net income ceiling)').", "Dividends: CRA's T5 rate table gives 15.0198% / 38% for eligible dividends received in '2012 and later years' and 9.0301% / 15% for non-eligible dividends received in '2019 and later years'. Credit rates are a percentage of the grossed-up dividend.", "Capital gains: the proposed increase to a two-thirds inclusion rate (planned for January 1, 2026) was cancelled (CRA, What's new for corporations). CRA's audit manual (updated September 2026) says the current inclusion rate is 50%.", "Quebec abatement: 16.5% of basic federal tax (T4127 January 2026, Table 8.2 and the Quebec formula T1 = (T3 - LCF) - 0.165 x T3).", "Home buyers' amount, home accessibility expenses, multigenerational home renovation credit, scholarship exemption and Canada training credit: CRA's line pages and Guide P105 state these for tax year 2025 only, and the 2026 return forms and guides are not published yet, so the 2026 figures are TODO (2025 values are in the 2025 file).", "Tuition (line 32300): the 2026 TD1 (line 5, Tuition) says to fill it in if you will pay more than $100 per institution in tuition fees, so tuition.minimumFees is $100 for 2026. The transfer maximum comes from CRA's current, undated Transferring and carrying forward amounts page, which states the rule as it stands: a student can transfer up to $5,000 of the current year's federal tuition amount, minus the amount used on their own return." ], "unsupported": [ "Top-up tax credit (line 34990): the Department of Finance says it applies for 2025 to 2030 and keeps a 15% rate on credit amounts above the first bracket threshold ($58,523 for 2026). CRA has not yet published the 2026 calculation (Federal Worksheet chart for line 34990). In 2025 the formula was 3.45% x (credit amounts x the credit rate + first-$200 donation credit - threshold x the credit rate); topUpCredit.rate and .threshold stay TODO until CRA publishes the 2026 calculation.", "Donation limits and carry-forwards: claims are generally limited to 75% of net income, and unused gifts carry forward 5 years (10 for ecological gifts).", "Other federal non-refundable credits the engine does not calculate include the spouse or common-law partner amount, eligible dependant amount, Canada caregiver amounts ($2,740 for infirm children; $8,773 for other infirm dependants), disability amount ($10,341), tuition, the home buyers' amount, home accessibility expenses, and others. 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, alternative minimum tax, tax on split income, foreign tax credits and the refundable medical expense supplement are not modelled." ] }, "brackets": [ { "from": 0, "rate": 0.14 }, { "from": 58523, "rate": 0.205 }, { "from": 117045, "rate": 0.26 }, { "from": 181440, "rate": 0.29 }, { "from": 258482, "rate": 0.33 } ], "creditRate": 0.14, "basicPersonal": { "max": 16452, "phaseOut": { "start": 181440, "end": 258482, "min": 14829 } }, "age": { "max": 9208, "threshold": 46432, "reductionRate": 0.15 }, "pensionMax": 2000, "canadaEmploymentMax": 1501, "homeBuyersMax": { "todo": "2026 home buyers' amount maximum not yet published by CRA (its Line 31270 page covers tax year 2025; the 2026 return forms and guides are expected in early 2027); 2025 value was $10,000 (Line 31270 – Home buyers' amount)" }, "homeAccessibilityMax": { "todo": "2026 home accessibility expenses maximum not yet published by CRA (its line 31285 page covers tax year 2025; the 2026 return forms and guides are expected in early 2027); 2025 value was $20,000 a year per qualifying individual, and per dwelling (Home accessibility expenses)" }, "multigenerationalRenovationMax": { "todo": "2026 multigenerational home renovation credit maximum not yet published by CRA (its line 45355 MHRTC pages cover tax year 2025; the 2026 return forms and guides are expected in early 2027); 2025 value was $50,000 of qualifying expenditures per qualifying renovation (MHRTC)" }, "tuition": { "minimumFees": 100, "transferMax": 5000 }, "scholarshipExemption": { "todo": "2026 basic scholarship exemption not yet published by CRA (Guide P105 covers 2025; the 2026 return forms and guides are expected in early 2027); 2025 value was the lesser of $500 and the awards the other exemptions don't cover (P105 2025)" }, "canadaTrainingCredit": { "annualAccumulation": { "todo": "2026 Canada training credit accumulation not yet published by CRA (its line 45350 page covers tax year 2025, and P105 2025 gives the $250 accumulated in 2025 toward the 2026 limit; the 2026 return forms and guides are expected in early 2027); 2025 value was $250 (Line 45350; P105 2025)" }, "lifetimeMax": { "todo": "2026 Canada training credit lifetime maximum not yet published by CRA (its line 45350 page covers tax year 2025; the 2026 return forms and guides are expected in early 2027); 2025 value was $5,000 (Line 45350)" } }, "medical": { "thresholdRate": 0.03, "thresholdMax": 2890 }, "donations": { "firstTier": { "todo": "2026 Schedule 9 not yet published by CRA; 2025 value was $200 (5000-S9 2025, line 13)" }, "firstTierRate": { "todo": "2026 Schedule 9 not yet published by CRA; 2025 value was 14.5%, the 2025 lowest rate (5000-S9 2025, line 22)" }, "aboveRate": { "todo": "2026 Schedule 9 not yet published by CRA; 2025 value was 29% (5000-S9 2025, line 21)" }, "topRate": { "todo": "2026 Schedule 9 not yet published by CRA; 2025 value was 33% (5000-S9 2025, line 20)" }, "topRateThreshold": { "todo": "2026 Schedule 9 not yet published by CRA; 2025 value was $253,414, the 2025 start of the 33% bracket (5000-S9 2025, line 18)" } }, "dividends": { "eligibleGrossUp": 0.38, "nonEligibleGrossUp": 0.15, "credit": { "eligible": 0.150198, "nonEligible": 0.090301 } }, "capitalGainsInclusion": 0.5, "quebecAbatement": 0.165, "topUpCredit": { "rate": { "todo": "2026 top-up tax credit rate not yet published by CRA (2026 Federal Worksheet, line 34990); 2025 value was 3.45% of the credit value above $8,319.38 (5000-D1 2025)" }, "threshold": { "todo": "2026 top-up credit threshold not yet published by CRA (2026 Schedule 1 / line 34990 not out); 2025 was 8,319.38 = $57,375 × 14.5% (2025 Federal Worksheet, line 34990)" }, "description": "Line 34990 top-up tax credit. The Department of Finance says it applies for the 2025 to 2030 tax years (Bill C-15) and keeps a 15% rate on non-refundable credit amounts above the first bracket threshold ($58,523 for 2026). CRA has not yet published the 2026 calculation. For 2025, CRA computed it as 3.45% x (line 33800 + Schedule 9 line 22 - $8,319.38)." }, "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', 2026 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": 0.02 } }, "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/t4127-payroll-deductions-formulas/t4127-jan.html", "title": "CRA: T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/cpp-qpp-br-01-26e.csv", "title": "CRA: T4127 (Jan 2026) Table 8.4, 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-01-26e.csv", "title": "CRA: T4127 (Jan 2026) Table 8.5, First additional CPP/QPP rates and amounts (CSV)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jul.html", "title": "CRA: T4127 Payroll Deductions Formulas, 123rd Edition, effective July 1, 2026", "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.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/employers-principal-changes-for-2026/", "title": "Revenu Québec: Employers: Principal Changes for 2026", "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.retraitequebec.gouv.qc.ca/en/professionals-employers/your-role-quebec-pension-plan/contributions-quebec-pension-plan-qpp", "title": "Retraite Québec: Contributions to the Québec Pension Plan (QPP)", "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/en/citizens/income-tax-return/completing-your-income-tax-return/self-employed-persons-income-tax-return/self-employed-persons-tax-tables-and-contributions/", "title": "Revenu Québec: Self-Employed Persons: Tax Tables and Contributions (tax table, 2026)", "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 2026) Tables 8.4 and 8.5 give the base rate as 0.0495 and the first additional rate as 0.01.", "QPP rate cut for 2026: the total employee rate drops from 6.40% (2025) to 6.30%, all of it in the base rate. Revenu Québec (Principal Changes for 2026) gives \"Contribution rate (base contribution rate of 5.30% and first additional contribution rate of 1%) 6.30%\"; Retraite Québec's \"The additional plan\" table gives 2026 as base plan 5.3% + additional plan 1.0% = 6.3%, with 4.0% between the MPE and the YAMPE; T4127 (Jan 2026) Tables 8.4 and 8.5 agree (QPP base 0.053, first additional 0.01).", "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 2026 self-employed maximum as twice the employee maximum (CPP $8,460.90 and CPP2 $832; QPP $8,958.60 and QPP2 $832).", "QPIP rates fell 13% for 2026 (Gouvernement du Québec). Revenu Québec's employer pages give only the employee and employer rates; the self-employed rate (0.764%, maximum premium $786.92) is from the Gouvernement du Québec QPIP rates page (Québec.ca), and is consistent with Revenu Québec's 2026 self-employed tax table (QPIP premium $764 at $100,000 of taxable income and $787, the rounded maximum, from $108,680 up).", "EI Quebec rate (1.30%) is the reduced employee rate for Quebec residents, whose parental benefits come from QPIP; Québec.ca states the federal reduction for 2025 and 2026 is 0.33% of insurable earnings for employees. Maximum insurable earnings ($68,900) are the same in and outside Quebec.", "The T4127 July 1, 2026 edition links the same CPP/QPP, EI and QPIP tables as the January 1, 2026 edition: no mid-year changes to these figures.", "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 minimum: Revenu Québec charges no self-employment QPIP premium below a minimum total of insurable income (2025: $2,000, line 439); the 2026 line-by-line help is not yet published and the schema has no field for the threshold.", "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": 74600, "yampe": 85000, "employeeRate": 0.0595, "baseRate": 0.0495, "secondRate": 0.04 }, "qpp": { "basicExemption": 3500, "ympe": 74600, "yampe": 85000, "employeeRate": 0.063, "baseRate": 0.053, "secondRate": 0.04 }, "ei": { "maxInsurable": 68900, "rate": 0.0163, "quebecRate": 0.013, "refundThreshold": { "todo": "2026 EI premium refund threshold not yet published by CRA (its line 31200 page covers tax year 2025); 2025 value was $2,000 of insurable earnings or less (CRA, Line 31200 – Employment insurance premiums through employment)" } }, "qpip": { "maxInsurable": 103000, "employeeRate": 0.0043, "selfEmployedRate": 0.00764 }, "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/current-year.html", "title": "Current year tax rates and income brackets (2026) - Personal income tax - Canada.ca", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf", "title": "T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jul/t4127-jul-26e.pdf", "title": "T4127 Payroll Deductions Formulas, 123rd Edition, effective July 1, 2026", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-26e.pdf", "title": "TD1AB 2026 Alberta Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab-ws/td1ab-ws-26e.pdf", "title": "TD1AB-WS Worksheet for the Alberta 2026 Personal Tax Credits Return", "checked": "2026-10-09" } ], "notes": [ "The 8% first bracket continues for 2026, with its threshold indexed to $61,200 (CRA 2026 rates page; T4127 122nd edition).", "No mid-year change for Alberta in 2026 (T4127 123rd edition, July 1, 2026).", "creditRate is the K1P rate in T4127 122nd edition (0.08 × total claim amount); the 2026 AB428 is not yet published.", "tuitionCredit: TD1AB 2026 has no tuition claim; Alberta's 2025 AB428 only allowed carried-forward unused tuition and education amounts.", "supplementalCredit comes from the payroll formula (T4127 122nd edition, K5P), since the 2026 AB428 worksheet is not yet published. T4127 121st edition (July 1, 2025) said the $4,800 base 'is based on the 2025 first tax bracket and is subject to change for 2026 based on indexation'; the 2026 base is $4,896 (8% of the indexed $61,200 bracket)." ], "unsupported": [ "Alberta political contributions tax credit, minimum tax carryover and stock savings plan tax credit (see the 2025 file; 2026 forms not yet published)." ] }, "code": "AB", "brackets": [ { "from": 0, "rate": 0.08 }, { "from": 61200, "rate": 0.1 }, { "from": 154259, "rate": 0.12 }, { "from": 185111, "rate": 0.13 }, { "from": 246813, "rate": 0.14 }, { "from": 370220, "rate": 0.15 } ], "creditRate": 0.08, "basicPersonal": { "max": 22769, "phaseOut": null }, "age": { "max": 6345, "threshold": 47234, "reductionRate": 0.15 }, "pensionMax": 1753, "canadaEmploymentMax": null, "medical": { "thresholdRate": { "todo": "2026 AB medical expense threshold rate not yet published by CRA (2026 AB428); 2025 value was 3% (Form AB428 2025, line 46)" }, "thresholdMax": { "todo": "2026 AB medical expense threshold maximum not yet published by CRA (2026 AB428); 2025 value was $2,884 (Form AB428 2025, line 48)" } }, "donations": { "firstTier": { "todo": "2026 AB donation first-tier amount not yet published by CRA (2026 AB428); 2025 value was $200 (Form AB428 2025 line 55 via federal Schedule 9 line 13)" }, "firstTierRate": { "todo": "2026 AB donation rate on the first tier not yet published by CRA (2026 AB428); 2025 value was 60% (Form AB428 2025, line 55)" }, "aboveRate": { "todo": "2026 AB donation rate above the first tier not yet published by CRA (2026 AB428); 2025 value was 21% (Form AB428 2025, line 56)" }, "topRate": { "todo": "2026 AB donation top-rate tier not yet published by CRA (2026 AB428); 2025 had no top tier (null)" }, "topRateThreshold": { "todo": "2026 AB donation top-rate threshold not yet published by CRA (2026 AB428); 2025 had no top tier (null)" } }, "tuitionCredit": false, "dividendCredit": { "eligible": { "todo": "2026 AB eligible dividend tax credit rate not yet published by CRA (2026 Worksheet AB428); 2025 value was 8.12% of the taxable dividend (Worksheet AB428 2025)" }, "nonEligible": { "todo": "2026 AB non-eligible dividend tax credit rate not yet published by CRA (2026 Worksheet AB428); 2025 value was 2.18% of the taxable dividend (Worksheet AB428 2025)" } }, "surtax": null, "healthPremium": null, "lowIncomeReduction": null, "supplementalCredit": { "baseAmount": 4896, "rate": 0.25, "description": "Alberta supplemental tax credit: T4127 122nd edition (January 1, 2026), Alberta K5P = ((K1P + K2P) − $4,896.00) × 0.25, not below 0, where K1P and K2P are the 8% credits on the TD1AB claim amounts and on CPP/EI contributions. That is 2% of qualifying credit amounts above $61,200. On the 2025 return (Worksheet AB428 line 61545) the credit amounts are Form AB428 line 58800 (including allowable medical expenses, excluding donations) minus line 58560 unused tuition and education amounts; the 2026 AB428 and worksheet are not yet published." } }, "BC": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html", "title": "Current year tax rates and income brackets (2026) - Personal income tax - Canada.ca", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf", "title": "T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jul/t4127-jul-26e.pdf", "title": "T4127 Payroll Deductions Formulas, 123rd Edition, effective July 1, 2026", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1bc/td1bc-26e.pdf", "title": "TD1BC 2026 British Columbia Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1bc-ws/td1bc-ws-26e.pdf", "title": "TD1BC-WS Worksheet for the 2026 British Columbia Personal Tax Credits Return", "checked": "2026-10-09" } ], "notes": [ "Mid-year change: on February 17, 2026, BC raised the lowest rate from 5.06% to 5.60% for 2026 and later years. Payroll withheld at 5.06% for January-June and at a prorated 6.14% from the first July payroll (T4127 123rd edition); the full-year rate is 5.6%.", "BC tax reduction for 2026: the basic reduction rises from $562 to $690 (it had been indexed to $575 on January 1, 2026; payroll uses a prorated $805 for July-December). It is reduced by 3.56% of income over $25,570 and is nil at $44,952 (T4127 123rd edition, Option 2).", "Basis 'net' follows Form BC428 (net income, line 23600); the 2026 BC428 is not yet published. T4127 approximates with annual taxable income.", "creditRate is the K1P rate in T4127 123rd edition (0.056 × total claim amount); the 2026 BC428 is not yet published.", "tuitionCredit: TD1BC 2026 still has a tuition claim (line 4); the 2026 BC428 is not yet published to confirm it.", "BC announced that indexation of brackets and non-refundable credit amounts is paused at 2026 levels for 2027 to 2030 (T4127 123rd edition, upcoming changes)." ], "unsupported": [ "Farmers' food donation tax credit, BC political contribution tax credit, minimum tax carryover, logging/ESOP/EVCC/mining flow-through credits and Form BC479 refundable credits (see the 2025 file; 2026 forms not yet published)." ] }, "code": "BC", "brackets": [ { "from": 0, "rate": 0.056 }, { "from": 50363, "rate": 0.077 }, { "from": 100728, "rate": 0.105 }, { "from": 115648, "rate": 0.1229 }, { "from": 140430, "rate": 0.147 }, { "from": 190405, "rate": 0.168 }, { "from": 265545, "rate": 0.205 } ], "creditRate": 0.056, "basicPersonal": { "max": 13216, "phaseOut": null }, "age": { "max": 5927, "threshold": 44119, "reductionRate": 0.15 }, "pensionMax": 1000, "canadaEmploymentMax": null, "medical": { "thresholdRate": { "todo": "2026 BC medical expense threshold rate not yet published by CRA (2026 BC428); 2025 value was 3% (Form BC428 2025, line 48)" }, "thresholdMax": { "todo": "2026 BC medical expense threshold maximum not yet published by CRA (2026 BC428); 2025 value was $2,689 (Form BC428 2025, line 50)" } }, "donations": { "firstTier": { "todo": "2026 BC donation first-tier amount not yet published by CRA (2026 Worksheet BC428); 2025 value was $200 (Worksheet BC428 2025)" }, "firstTierRate": { "todo": "2026 BC donation rate on the first tier not yet published by CRA (2026 Worksheet BC428); 2025 value was 5.06% (Worksheet BC428 2025)" }, "aboveRate": { "todo": "2026 BC donation rate above the first tier not yet published by CRA (2026 Worksheet BC428); 2025 value was 16.8% (Worksheet BC428 2025)" }, "topRate": { "todo": "2026 BC top donation rate not yet published by CRA (2026 Worksheet BC428); 2025 value was 20.5% (Worksheet BC428 2025)" }, "topRateThreshold": { "todo": "2026 BC top donation rate income threshold not yet published by CRA (2026 Worksheet BC428); 2025 value was $259,829 (Worksheet BC428 2025)" } }, "tuitionCredit": true, "dividendCredit": { "eligible": { "todo": "2026 BC eligible dividend tax credit rate not yet published by CRA (2026 Worksheet BC428); 2025 value was 12% of the taxable dividend (Worksheet BC428 2025)" }, "nonEligible": { "todo": "2026 BC non-eligible dividend tax credit rate not yet published by CRA (2026 Worksheet BC428); 2025 value was 1.96% of the taxable dividend (Worksheet BC428 2025)" } }, "surtax": null, "healthPremium": null, "lowIncomeReduction": { "kind": "linear", "max": 690, "threshold": 25570, "rate": 0.0356, "basis": "net" }, "supplementalCredit": null }, "MB": { "meta": { "sources": [ { "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/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jul/t4127-jul-payroll-deductions-formulas.html", "title": "T4127 Payroll Deductions Formulas, 123rd edition, effective July 1, 2026", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1mb/td1mb-26e.pdf", "title": "TD1MB 2026 Manitoba Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1mb-ws/td1mb-ws-26e.pdf", "title": "TD1MB-WS Worksheet for the 2026 Manitoba Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html", "title": "Current year tax rates and income brackets (2026)", "checked": "2026-10-09" } ], "notes": [ "T4127 (January 2026): Manitoba does not index the basic personal amount or bracket thresholds for 2025 and later; for 2026 the BPA stays at $15,780 and the thresholds at $47,000 and $100,000.", "The CRA page 'Tax rates and income brackets (2026)' lists Manitoba thresholds of $47,564 and $101,200, which conflicts with T4127 (January and July 2026) and Manitoba's non-indexation. The values here follow T4127.", "The basic personal amount is reduced linearly for net income between $200,000 and $400,000, nil at $400,000 or more (T4127 BPAMB formula; TD1MB-WS 2026).", "creditRate: T4127 computes the provincial personal-amount credit at the lowest Manitoba rate (K1P = lowest provincial tax rate × TCP), 10.8% for 2026.", "T4127 July 2026 lists no change for Manitoba.", "tuitionCredit: TD1MB 2026 (line 4) still includes tuition and education amounts.", "lowIncomeReduction is the Manitoba family tax benefit for a single person from TD1MB-WS 2026 (line 12 section): $2,065 basic benefit plus $2,065 age benefit for self, less 9% of estimated net income, not below 0. TD1MB-WS gives the age benefit if an age amount is claimed (Schedule MB428-A 2025: if 65 or older); for a single person the benefit is nil above $45,888 of net income, before the age amount ends at $52,602, so the two tests give the same result. Confirm against Schedule MB428-A when 2026 forms are released." ], "unsupported": [ "Manitoba family tax benefit add-ons (TD1MB-WS 2026, line 12 section): $2,065 each for a dependent spouse or common-law partner, an eligible dependant, and a spouse's transferred age amount; $2,752 for a disability amount for self, a spouse's transferred disability amount, and each disabled dependant, dependent child or dependant whose disability amount is transferred. 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": { "todo": "2026 Manitoba medical expense threshold rate not yet published by CRA (Form MB428 for 2026 not released); 2025 value was 3% (Form MB428 2025)" }, "thresholdMax": { "todo": "2026 Manitoba medical expense threshold maximum not yet published by CRA (Form MB428 for 2026 not released); 2025 value was $1,728 (Form MB428 2025)" } }, "donations": { "firstTier": { "todo": "2026 Manitoba donation credit first tier not yet published by CRA (Form MB428 for 2026 not released); 2025 value was $200 (federal Schedule 9 line 13) (Form MB428 2025)" }, "firstTierRate": { "todo": "2026 Manitoba donation credit rate on the first $200 not yet published by CRA (Form MB428 for 2026 not released); 2025 value was 10.8% (Form MB428 2025)" }, "aboveRate": { "todo": "2026 Manitoba donation credit rate above $200 not yet published by CRA (Form MB428 for 2026 not released); 2025 value was 17.4% (Form MB428 2025)" }, "topRate": { "todo": "2026 Manitoba donation top-income tier rate not yet published by CRA (Form MB428 for 2026 not released); 2025 value was none (null) (Form MB428 2025)" }, "topRateThreshold": { "todo": "2026 Manitoba donation top-income tier threshold not yet published by CRA (Form MB428 for 2026 not released); 2025 value was none (null) (Form MB428 2025)" } }, "tuitionCredit": true, "dividendCredit": { "eligible": { "todo": "2026 Manitoba eligible dividend tax credit rate not yet published by CRA (Form MB428 for 2026 not released); 2025 value was 8% of taxable eligible dividends (Form MB428 2025 / Worksheet MB428 2025)" }, "nonEligible": { "todo": "2026 Manitoba non-eligible dividend tax credit rate not yet published by CRA (Form MB428 for 2026 not released); 2025 value was 0.7835% of taxable non-eligible dividends (Form MB428 2025 / Worksheet MB428 2025)" } }, "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/current-year.html", "title": "Current year tax rates and income brackets (2026)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nb/td1nb-26e.pdf", "title": "TD1NB 2026 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-26e.pdf", "title": "TD1NB-WS Worksheet for the 2026 New Brunswick Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf", "title": "T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jul/t4127-jul-26e.pdf", "title": "T4127 Payroll Deductions Formulas, 123rd Edition, effective July 1, 2026", "checked": "2026-10-09" } ], "notes": [ "Brackets from the CRA 2026 rates page (also in T4127 January 2026, Table 8.1). Basic personal amount $13,664 matches T4127 January 2026, Table 8.2 (index rate 2.0%).", "Credit rate: T4127 January 2026 computes the provincial non-refundable personal credits (K1P) at the lowest provincial tax rate, 9.4% for New Brunswick.", "Age amount and pension income amount from TD1NB 2026 and TD1NB-WS 2026 (15% reduction above $45,844 net income).", "Tuition credit: TD1NB 2026 still has a tuition amount line (line 4).", "No mid-year change for New Brunswick in 2026 (T4127 July 2026 edition lists no change for New Brunswick).", "Low-income tax reduction structure (linear on adjusted family income) shown as for 2025; the 2026 amounts await Form NB428 for 2026." ], "unsupported": [ "Low-income tax reduction family amounts (2025: an extra $802 each for a spouse or common-law partner and an eligible dependant, on combined family income)." ] }, "code": "NB", "brackets": [ { "from": 0, "rate": 0.094 }, { "from": 52333, "rate": 0.14 }, { "from": 104666, "rate": 0.16 }, { "from": 193861, "rate": 0.195 } ], "creditRate": 0.094, "basicPersonal": { "max": 13664, "phaseOut": null }, "age": { "max": 6158, "threshold": 45844, "reductionRate": 0.15 }, "pensionMax": 1000, "canadaEmploymentMax": null, "medical": { "thresholdRate": { "todo": "2026 New Brunswick medical expense threshold rate not yet published by CRA; 2025 value was 3% of net income (2025 Form NB428, line 41)" }, "thresholdMax": { "todo": "2026 New Brunswick medical expense threshold maximum not yet published by CRA; 2025 value was $2,798 (2025 Form NB428, line 43)" } }, "donations": { "firstTier": { "todo": "2026 donation first-tier amount (federal Schedule 9 line 13) not yet published by CRA; 2025 value was $200 (2025 federal Schedule 9)" }, "firstTierRate": { "todo": "2026 New Brunswick donation rate on the first $200 not yet published by CRA; 2025 value was 9.4% (2025 Form NB428, line 50)" }, "aboveRate": { "todo": "2026 New Brunswick donation rate above $200 not yet published by CRA; 2025 value was 17.95% (2025 Form NB428, line 51)" }, "topRate": null, "topRateThreshold": null }, "tuitionCredit": true, "dividendCredit": { "eligible": { "todo": "2026 New Brunswick eligible dividend tax credit rate not yet published by CRA; 2025 value was 14% of taxable eligible dividends (2025 Worksheet NB428)" }, "nonEligible": { "todo": "2026 New Brunswick non-eligible dividend tax credit rate not yet published by CRA; 2025 value was 2.75% of taxable other-than-eligible dividends (2025 Worksheet NB428)" } }, "surtax": null, "healthPremium": null, "lowIncomeReduction": { "kind": "linear", "max": { "todo": "2026 New Brunswick low-income tax reduction basic amount not yet published by CRA; 2025 value was $802 (2025 Form NB428, line 77)" }, "threshold": { "todo": "2026 New Brunswick low-income tax reduction income threshold not yet published by CRA; 2025 value was $21,920 adjusted family income (2025 Form NB428, line 82)" }, "rate": { "todo": "2026 New Brunswick low-income tax reduction rate not yet published by CRA; 2025 value was 3% (2025 Form NB428, line 84)" }, "basis": "net" }, "supplementalCredit": null, "lowIncomeEmploymentCredit": null }, "NL": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html", "title": "Current year tax rates and income brackets (2026)", "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/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jul/t4127-jul-payroll-deductions-formulas.html", "title": "T4127 Payroll Deductions Formulas - 123rd Edition Effective July 1, 2026", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nl/td1nl-26e.pdf", "title": "TD1NL 2026 Newfoundland and Labrador Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nl-ws/td1nl-ws-26e.pdf", "title": "TD1NL-WS Worksheet for the 2026 Newfoundland and Labrador Personal Tax Credits Return", "checked": "2026-10-09" } ], "notes": [ "Mid-year change: on April 29, 2026, Newfoundland and Labrador raised the 2026 basic personal amount from $11,188 to $13,094, effective January 1, 2026 (T4127 July 2026). Payroll used $11,188 until June and a prorated $15,000 from July; the annual amount is $13,094 (TD1NL 2026).", "Credit rate: T4127 2026 computes the Newfoundland and Labrador personal credits as 0.0870 × TCP, the lowest bracket rate.", "Age amount: $7,142, reduced by 15% of net income over $39,138 and fully phased out at $86,752 (TD1NL 2026 and TD1NL-WS 2026).", "Tuition: TD1NL 2026 still includes tuition and education amounts ($200 per full-time month, $60 per part-time month).", "No surtax: T4127 2026 says the provincial surtax (factor V1) applies only to Ontario.", "The 2026 Form NL428, Worksheet NL428 and Schedule 9 are not published yet (expected early 2027), so the medical threshold, donation, dividend credit, low-income reduction and child care amount figures are TODO." ], "unsupported": [ "Low-income tax reduction family rules (per the 2025 NL428; 2026 form not yet published): extra reduction for a spouse or common-law partner or an eligible dependant, a higher family income threshold when either is claimed, adding the spouse's adjusted net income, and transferring the unused reduction to a spouse.", "Education amount: $200 per month of full-time study and $60 per month of part-time study (TD1NL 2026), added to the tuition amount.", "NL-only non-refundable amounts (per the 2025 NL428): volunteer firefighters' and search and rescue volunteers' amounts, adoption expenses.", "Refundable credits on Form NL479 and the political contribution, direct equity, resort property investment and venture capital tax credits." ] }, "code": "NL", "brackets": [ { "from": 0, "rate": 0.087 }, { "from": 44678, "rate": 0.145 }, { "from": 89354, "rate": 0.158 }, { "from": 159528, "rate": 0.178 }, { "from": 223340, "rate": 0.198 }, { "from": 285319, "rate": 0.208 }, { "from": 570638, "rate": 0.213 }, { "from": 1141275, "rate": 0.218 } ], "creditRate": 0.087, "basicPersonal": { "max": 13094, "phaseOut": null }, "age": { "max": 7142, "threshold": 39138, "reductionRate": 0.15 }, "pensionMax": 1000, "canadaEmploymentMax": null, "medical": { "thresholdRate": { "todo": "2026 NL medical expense threshold rate not yet published by CRA (no 2026 NL428); 2025 value was 3% (Form NL428 2025, line 50)" }, "thresholdMax": { "todo": "2026 NL medical expense threshold maximum not yet published by CRA (no 2026 NL428); 2025 value was $2,410 (Form NL428 2025, line 52)" } }, "donations": { "firstTier": { "todo": "2026 donation first tier not yet published by CRA (no 2026 Schedule 9 or NL428); 2025 value was $200 (federal Schedule 9 2025, line 13)" }, "firstTierRate": { "todo": "2026 NL donation credit rate on the first tier not yet published by CRA (no 2026 NL428); 2025 value was 8.7% (Form NL428 2025, line 59)" }, "aboveRate": { "todo": "2026 NL donation credit rate above the first tier not yet published by CRA (no 2026 NL428); 2025 value was 21.8% (Form NL428 2025, line 60)" }, "topRate": null, "topRateThreshold": null }, "tuitionCredit": true, "dividendCredit": { "eligible": { "todo": "2026 NL eligible dividend tax credit rate not yet published by CRA (no 2026 Worksheet NL428); 2025 value was 6.3% of the taxable dividend (Worksheet NL428 2025, line 61520)" }, "nonEligible": { "todo": "2026 NL other-than-eligible dividend tax credit rate not yet published by CRA (no 2026 Worksheet NL428); 2025 value was 3.2% of the taxable dividend (Worksheet NL428 2025, line 61520)" } }, "surtax": null, "healthPremium": null, "lowIncomeReduction": { "kind": "linear", "max": { "todo": "2026 NL low-income tax reduction basic amount not yet published by CRA (no 2026 NL428); 2025 value was $997 (Form NL428 2025, line 95)" }, "threshold": { "todo": "2026 NL low-income tax reduction income threshold not yet published by CRA (no 2026 NL428); 2025 value was $23,928 for a single person (Form NL428 2025, line 100)" }, "rate": { "todo": "2026 NL low-income tax reduction rate not yet published by CRA (no 2026 NL428); 2025 value was 16% (Form NL428 2025, line 102)" }, "basis": "net" }, "supplementalCredit": null, "lowIncomeEmploymentCredit": null, "childCareAmount": { "todo": "2026 NL child care amount (NL428 line 58320) not yet published by CRA (no 2026 NL428); 2025 value was the child care expenses deducted on line 21400 (Form NL428 2025, line 33)" }, "seniorTaxCredit": null }, "NS": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html", "title": "Current year tax rates and income brackets (2026)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ns/td1ns-26e.pdf", "title": "TD1NS 2026 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-26e.pdf", "title": "TD1NS-WS Worksheet for the 2026 Nova Scotia Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf", "title": "T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jul/t4127-jul-26e.pdf", "title": "T4127 Payroll Deductions Formulas, 123rd Edition, effective July 1, 2026", "checked": "2026-10-09" } ], "notes": [ "Brackets from the CRA 2026 rates page (also in T4127 January 2026, Table 8.1). Basic personal amount $11,932 matches T4127 January 2026, Table 8.2 (index rate 1.6%); flat for everyone, the 2025 payroll BPANS formula is removed for 2026.", "Credit rate: T4127 January 2026 computes the provincial non-refundable personal credits (K1P) at the lowest provincial tax rate, 8.79% for Nova Scotia.", "Age amount from TD1NS 2026 and TD1NS-WS 2026: $5,826, reduced by 15% of net income over $30,828 (the threshold is the same as in 2025); nil at $69,668. Pension income amount stays $1,173.", "Tuition credit: TD1NS 2026 still has a tuition and education amounts line (line 4), with the $200/$60 monthly education amounts.", "No mid-year change for Nova Scotia in 2026 (T4127 July 2026 edition lists no change for Nova Scotia).", "Low-income tax reduction structure (linear on adjusted family income) shown as for 2025; the 2026 amounts await Form NS428 for 2026.", "Age tax credit structure (a flat amount off the tax for someone 65 or older under a taxable income limit) shown as for 2025; the 2026 amounts await Form NS428 for 2026." ], "unsupported": [ "Low-income tax reduction family amounts (2025: an extra $300 each for a spouse or common-law partner and an eligible dependant, plus $165 per dependent child, on combined family income).", "Amount for young children (2025: $100 per month for each child under 6); 2026 figures not yet published.", "Nova Scotia education amount: $200 per month full-time, $60 per month part-time (TD1NS 2026, line 4)." ] }, "code": "NS", "brackets": [ { "from": 0, "rate": 0.0879 }, { "from": 30995, "rate": 0.1495 }, { "from": 61991, "rate": 0.1667 }, { "from": 97417, "rate": 0.175 }, { "from": 157124, "rate": 0.21 } ], "creditRate": 0.0879, "basicPersonal": { "max": 11932, "phaseOut": null }, "age": { "max": 5826, "threshold": 30828, "reductionRate": 0.15 }, "pensionMax": 1173, "canadaEmploymentMax": null, "medical": { "thresholdRate": { "todo": "2026 Nova Scotia medical expense threshold rate not yet published by CRA; 2025 value was 3% of net income (2025 Form NS428, line 40)" }, "thresholdMax": { "todo": "2026 Nova Scotia medical expense threshold maximum not yet published by CRA; 2025 value was $1,637 (2025 Form NS428, line 42)" } }, "donations": { "firstTier": { "todo": "2026 donation first-tier amount (federal Schedule 9 line 13) not yet published by CRA; 2025 value was $200 (2025 federal Schedule 9)" }, "firstTierRate": { "todo": "2026 Nova Scotia donation rate on the first $200 not yet published by CRA; 2025 value was 8.79% (2025 Form NS428, line 49)" }, "aboveRate": { "todo": "2026 Nova Scotia donation rate above $200 not yet published by CRA; 2025 value was 21% (2025 Form NS428, line 50)" }, "topRate": null, "topRateThreshold": null }, "tuitionCredit": true, "dividendCredit": { "eligible": { "todo": "2026 Nova Scotia eligible dividend tax credit rate not yet published by CRA; 2025 value was 8.85% of taxable eligible dividends (2025 Worksheet NS428)" }, "nonEligible": { "todo": "2026 Nova Scotia non-eligible dividend tax credit rate not yet published by CRA; 2025 value was 1.5% of taxable other-than-eligible dividends (2025 Worksheet NS428)" } }, "surtax": null, "healthPremium": null, "lowIncomeReduction": { "kind": "linear", "max": { "todo": "2026 Nova Scotia low-income tax reduction basic amount not yet published by CRA; 2025 value was $300 (2025 Form NS428, line 71)" }, "threshold": { "todo": "2026 Nova Scotia low-income tax reduction income threshold not yet published by CRA; 2025 value was $15,000 adjusted family income (2025 Form NS428, line 80)" }, "rate": { "todo": "2026 Nova Scotia low-income tax reduction rate not yet published by CRA; 2025 value was 5% (2025 Form NS428, line 82)" }, "basis": "net" }, "supplementalCredit": null, "lowIncomeEmploymentCredit": null, "childCareAmount": false, "seniorTaxCredit": { "amount": { "todo": "2026 Nova Scotia age tax credit not yet published by CRA; 2025 value was $1,000 (2025 Form NS428, line 98)" }, "incomeLimit": { "todo": "2026 Nova Scotia age tax credit taxable income limit not yet published by CRA; 2025 value was taxable income less than $24,000 (2025 Form NS428, line 98)" } } }, "NT": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html", "title": "Current year tax rates and income brackets (2026)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nt/td1nt-26e.pdf", "title": "TD1NT 2026 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-26e.pdf", "title": "TD1NT-WS Worksheet for the 2026 Northwest Territories Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf", "title": "T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jul/t4127-jul-26e.pdf", "title": "T4127 Payroll Deductions Formulas, 123rd Edition, effective July 1, 2026", "checked": "2026-10-09" } ], "notes": [ "2026 values come from the 2026 TD1 forms, T4127 (January and July 2026 editions) and the CRA 2026 rates page. The 2026 NT428 is not published yet (expected early 2027), so values that only appear on the NT428 are TODO.", "Basic personal amount $18,198 with no phase-out (TD1NT 2026; T4127 January 2026, Table 8.2).", "Age amount $8,902, reduced by 15% of net income above $46,432 (TD1NT and TD1NT-WS 2026).", "Pension income amount capped at $1,000 (TD1NT 2026, line 3).", "2026 creditRate is the territory's lowest bracket rate (5.9%), as used by T4127 (January 2026) for the territorial non-refundable personal tax credit (K1P = lowest territorial tax rate × TCP). Confirm against the 2026 form 428 when it is published.", "tuitionCredit: TD1NT 2026 still has a tuition and education line (line 4), so the current-year tuition credit continues in 2026.", "T4127 July 2026 edition: no territorial tax changes effective July 1, 2026 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 (Form NT479, refundable): 2026 amounts not yet published by CRA.", "Education amount: $400 per month of full-time study and $120 per month of part-time study (TD1NT 2026), in addition to tuition.", "Political contribution tax credit and minimum tax rules: 2026 figures not yet published by CRA (see the 2025 file for 2025 figures).", "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": 53003, "rate": 0.086 }, { "from": 106009, "rate": 0.122 }, { "from": 172346, "rate": 0.1405 } ], "creditRate": 0.059, "basicPersonal": { "max": 18198, "phaseOut": null }, "age": { "max": 8902, "threshold": 46432, "reductionRate": 0.15 }, "pensionMax": 1000, "canadaEmploymentMax": null, "medical": { "thresholdRate": { "todo": "2026 Northwest Territories medical expense threshold rate not yet published by CRA (2026 NT428 not out); 2025 value was 3% (Form NT428 2025, line 39)" }, "thresholdMax": { "todo": "2026 Northwest Territories medical expense threshold maximum not yet published by CRA (2026 NT428 not out); 2025 value was $2,834 (Form NT428 2025, line 41)" } }, "donations": { "firstTier": { "todo": "2026 donation first-tier amount not yet published by CRA (2026 Schedule 9 / NT428 not out); 2025 value was $200 (federal Schedule 9 2025, line 13)" }, "firstTierRate": { "todo": "2026 Northwest Territories donation credit rate on the first tier not yet published by CRA (2026 NT428 not out); 2025 value was 5.9% (Form NT428 2025, line 48)" }, "aboveRate": { "todo": "2026 Northwest Territories donation credit rate above the first tier not yet published by CRA (2026 NT428 not out); 2025 value was 14.05% (Form NT428 2025, line 49)" }, "topRate": null, "topRateThreshold": null }, "tuitionCredit": true, "dividendCredit": { "eligible": { "todo": "2026 Northwest Territories eligible dividend tax credit rate not yet published by CRA (2026 Worksheet NT428 not out); 2025 value was 11.5% of the taxable amount (Worksheet NT428 2025)" }, "nonEligible": { "todo": "2026 Northwest Territories other-than-eligible dividend tax credit rate not yet published by CRA (2026 Worksheet NT428 not out); 2025 value was 6% of the taxable amount (Worksheet NT428 2025)" } }, "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/current-year.html", "title": "Current year tax rates and income brackets (2026)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nu/td1nu-26e.pdf", "title": "TD1NU 2026 Nunavut Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nu-ws/td1nu-ws-26e.pdf", "title": "TD1NU-WS Worksheet for the 2026 Nunavut Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf", "title": "T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jul/t4127-jul-26e.pdf", "title": "T4127 Payroll Deductions Formulas, 123rd Edition, effective July 1, 2026", "checked": "2026-10-09" } ], "notes": [ "2026 values come from the 2026 TD1 forms, T4127 (January and July 2026 editions) and the CRA 2026 rates page. The 2026 NU428 is not published yet (expected early 2027), so values that only appear on the NU428 are TODO.", "Basic personal amount $19,659 with no phase-out (TD1NU 2026; T4127 January 2026, Table 8.2).", "Age amount $12,550, reduced by 15% of net income above $46,432 (TD1NU and TD1NU-WS 2026).", "Pension income amount capped at $2,000 (TD1NU 2026, line 3).", "2026 creditRate is the territory's lowest bracket rate (4%), as used by T4127 (January 2026) for the territorial non-refundable personal tax credit (K1P = lowest territorial tax rate × TCP). Confirm against the 2026 form 428 when it is published.", "tuitionCredit: TD1NU 2026 still has a tuition, education and textbook line (line 4), so the current-year tuition credit continues in 2026.", "T4127 July 2026 edition: no territorial tax changes effective July 1, 2026 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, tax credit for volunteer firefighters and search and rescue volunteers, cost of living tax credit and supplement (refundable), political contribution tax credit and minimum tax rules: 2026 figures not yet published by CRA (see the 2025 file for 2025 figures).", "Education amount: $400 per month of full-time study and $120 per month of part-time study (TD1NU 2026), in addition to tuition.", "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": 55801, "rate": 0.07 }, { "from": 111602, "rate": 0.09 }, { "from": 181439, "rate": 0.115 } ], "creditRate": 0.04, "basicPersonal": { "max": 19659, "phaseOut": null }, "age": { "max": 12550, "threshold": 46432, "reductionRate": 0.15 }, "pensionMax": 2000, "canadaEmploymentMax": null, "medical": { "thresholdRate": { "todo": "2026 Nunavut medical expense threshold rate not yet published by CRA (2026 NU428 not out); 2025 value was 3% (Form NU428 2025, line 40)" }, "thresholdMax": { "todo": "2026 Nunavut medical expense threshold maximum not yet published by CRA (2026 NU428 not out); 2025 value was $2,834 (Form NU428 2025, line 42)" } }, "donations": { "firstTier": { "todo": "2026 donation first-tier amount not yet published by CRA (2026 Schedule 9 / NU428 not out); 2025 value was $200 (federal Schedule 9 2025, line 13)" }, "firstTierRate": { "todo": "2026 Nunavut donation credit rate on the first tier not yet published by CRA (2026 NU428 not out); 2025 value was 4% (Form NU428 2025, line 49)" }, "aboveRate": { "todo": "2026 Nunavut donation credit rate above the first tier not yet published by CRA (2026 NU428 not out); 2025 value was 11.5% (Form NU428 2025, line 50)" }, "topRate": null, "topRateThreshold": null }, "tuitionCredit": true, "dividendCredit": { "eligible": { "todo": "2026 Nunavut eligible dividend tax credit rate not yet published by CRA (2026 Worksheet NU428 not out); 2025 value was 5.51% of the taxable amount (Worksheet NU428 2025)" }, "nonEligible": { "todo": "2026 Nunavut other-than-eligible dividend tax credit rate not yet published by CRA (2026 Worksheet NU428 not out); 2025 value was 2.61% of the taxable amount (Worksheet NU428 2025)" } }, "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/current-year.html", "title": "Current year tax rates and income brackets (2026) - Personal income tax (Ontario)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf", "title": "T4127 Payroll Deductions Formulas - 122nd Edition, effective January 1, 2026, PDF (Ontario V1, V2, S; K1P; Tables 8.1 and 8.2)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jul/t4127-jul-payroll-deductions-formulas.html", "title": "T4127 Payroll Deductions Formulas - 123rd Edition, effective July 1, 2026 (no change for Ontario; Tables 8.1 and 8.2)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1on/td1on-26e.pdf", "title": "TD1ON 2026 Ontario Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1on-ws/td1on-ws-26e.pdf", "title": "TD1ON-WS Worksheet for the 2026 Ontario Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/5006-c.html", "title": "5006-C ON428 - Ontario Tax (forms page; latest version listed is 2025, no 2026 form yet)", "checked": "2026-10-09" } ], "notes": [ "No mid-year change for Ontario in 2026 (T4127 July 2026 edition lists no change for Ontario). Ontario indexation rate for 2026: 1.9% (T4127 Table 8.2).", "The CRA's 2026 Form ON428 and its worksheet and schedules are not published yet, so the 2026 medical, donation, dividend tax credit and LIFT values are TODO under the CRA-only rule (decided 2026-10-09). Ontario government pages state 2026 values, but they are not used as sources.", "creditRate: Ontario non-refundable credits use the lowest tax rate, 5.05% () definition of \"lowest tax rate\"; T4127 Jan and Jul 2026 Table 8.1).", "Age amount: $6,342 reduced by 15% of net income over $47,210; nil at $89,490 (TD1ON and TD1ON-WS 2026).", "Surtax (20% of Ontario tax over $5,818 plus 36% over $7,446), Ontario Health Premium bands and the $300 tax reduction basic amount are from the T4127 January 2026 payroll formulas (V1, V2, S2), also shown in the T4127 July 2026 Table 8.2 (surtax, S2) and the Ontario Ministry of Finance 2026 chart (surtax, tax reduction). On the 2025 return the surtax is calculated before the Ontario dividend tax credit; the 2026 ON428 should confirm the same order.", "Ontario Health Premium: $0 at $20,000 or less, rising in 6% and 25% steps to a maximum of $900 (T4127 Jan 2026, factor V2), not indexed). It is not reduced by the Ontario tax reduction.", "Ontario tax reduction: 2 x ($300 basic + $554 per eligible dependant) minus Ontario tax, if positive (T4127 Jan 2026, factors S, S2 and Y; Ontario Ministry of Finance 2026 chart). basicAmount holds the $300 basic reduction only.", "tuitionCredit is false: Ontario has had no credit for current-year tuition since 2017 (2025 ON428 allows only unused carried-forward amounts; TD1ON 2026 has no tuition line). Confirm against the 2026 ON428 when it is published." ], "unsupported": [ "LIFT credit with a spouse or common-law partner (family threshold) is not modelled; 2026 LIFT parameters are TODO until the 2026 ON428-A is published.", "Ontario tax reduction amounts for dependants: $554 per dependent child under 19 and $554 per dependant with a disability for 2026 (T4127 Jan 2026, factor Y; Ontario Ministry of Finance 2026 chart). The schema's basicAmount covers only the $300 basic reduction.", "Other Ontario non-refundable amounts are not in the schema, e.g. for 2026 (TD1ON, Ontario Ministry of Finance 2026 chart): spouse or common-law partner and eligible dependant amounts ($11,029, reduced by the dependant's net income over $1,103), Ontario caregiver amount (max $6,122), disability amount ($10,494), adoption expenses (max $15,846).", "Community food program donation tax credit for farmers, Ontario minimum tax carryover and additional tax for minimum tax purposes, refundable Ontario credits on Form ON479 and the Ontario Trillium Benefit." ] }, "code": "ON", "brackets": [ { "from": 0, "rate": 0.0505 }, { "from": 53891, "rate": 0.0915 }, { "from": 107785, "rate": 0.1116 }, { "from": 150000, "rate": 0.1216 }, { "from": 220000, "rate": 0.1316 } ], "creditRate": 0.0505, "basicPersonal": { "max": 12989, "phaseOut": null }, "age": { "max": 6342, "threshold": 47210, "reductionRate": 0.15 }, "pensionMax": 1796, "canadaEmploymentMax": null, "medical": { "thresholdRate": { "todo": "2026 Ontario medical expense threshold rate not yet published by CRA (2026 ON428 and Worksheet ON428 not out; CRA-only rule); 2025 value was 3% (Worksheet ON428 2025)" }, "thresholdMax": { "todo": "2026 Ontario medical expense threshold maximum not yet published by CRA (2026 ON428 and Worksheet ON428 not out; CRA-only rule); 2025 value was $2,885 (Worksheet ON428 2025)" } }, "donations": { "firstTier": { "todo": "2026 Ontario donations first tier not yet published by CRA (2026 ON428 and Worksheet ON428 not out; CRA-only rule); 2025 value was $200 (ON428 2025 / Schedule 9)" }, "firstTierRate": { "todo": "2026 Ontario donations first-tier rate not yet published by CRA (2026 ON428 and Worksheet ON428 not out; CRA-only rule); 2025 value was 5.05% (ON428 2025)" }, "aboveRate": { "todo": "2026 Ontario donations rate above $200 not yet published by CRA (2026 ON428 and Worksheet ON428 not out; CRA-only rule); 2025 value was 11.16% (ON428 2025)" }, "topRate": { "todo": "2026 Ontario donations top rate not yet published by CRA (2026 ON428 and Worksheet ON428 not out; CRA-only rule); 2025 had no top tier (ON428 2025)" }, "topRateThreshold": { "todo": "2026 Ontario donations top-rate threshold not yet published by CRA (2026 ON428 and Worksheet ON428 not out; CRA-only rule); 2025 had no top tier (ON428 2025)" } }, "tuitionCredit": false, "dividendCredit": { "eligible": { "todo": "2026 Ontario eligible dividend tax credit rate not yet published by CRA (2026 ON428 and Worksheet ON428 not out; CRA-only rule); 2025 value was 10% of the grossed-up dividend (Worksheet ON428 2025)" }, "nonEligible": { "todo": "2026 Ontario non-eligible dividend tax credit rate not yet published by CRA (2026 ON428 and Worksheet ON428 not out; CRA-only rule); 2025 value was 2.9863% of the grossed-up dividend (Worksheet ON428 2025)" } }, "surtax": [ { "threshold": 5818, "rate": 0.2 }, { "threshold": 7446, "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": 300 }, "lowIncomeEmploymentCredit": { "rate": { "todo": "2026 Ontario LIFT rate not yet published by CRA (2026 ON428 and Worksheet ON428 not out; CRA-only rule) (ON428-A 2026); 2025 value was 5.05% (Schedule ON428-A 2025)" }, "max": { "todo": "2026 Ontario LIFT maximum not yet published by CRA (2026 ON428 and Worksheet ON428 not out; CRA-only rule); 2025 value was $875 (Schedule ON428-A 2025)" }, "reductionRate": { "todo": "2026 Ontario LIFT reduction rate not yet published by CRA (2026 ON428 and Worksheet ON428 not out; CRA-only rule); 2025 value was 5% (Schedule ON428-A 2025)" }, "threshold": { "todo": "2026 Ontario LIFT single threshold not yet published by CRA (2026 ON428 and Worksheet ON428 not out; CRA-only rule); 2025 value was $32,500 (Schedule ON428-A 2025)" } } }, "PE": { "meta": { "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html", "title": "Current year tax rates and income brackets (2026)", "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/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jul/t4127-jul-payroll-deductions-formulas.html", "title": "T4127 Payroll Deductions Formulas - 123rd Edition Effective July 1, 2026", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1pe/td1pe-26e.pdf", "title": "TD1PE 2026 Prince Edward Island Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1pe-ws/td1pe-ws-26e.pdf", "title": "TD1PE-WS Worksheet for the 2026 Prince Edward Island Personal Tax Credits Return", "checked": "2026-10-09" } ], "notes": [ "Mid-year change: on April 14, 2026, PEI added a 20% bracket on taxable income over $200,000 for 2026 and later years (T4127 July 2026; CRA 2026 rates page). Payroll used 19% on that income until June and a prorated 21% from July; the annual rate is 20%.", "The basic personal amount rose from $14,650 to $15,000 on January 1, 2026, as announced by PEI on April 10, 2025 (T4127 January 2026; TD1PE 2026).", "Credit rate: T4127 2026 computes the PEI personal credits as 0.0950 × TCP, the lowest bracket rate.", "Age amount: $6,510, reduced by 15% of net income over $36,600 and fully phased out at $80,000 (TD1PE 2026 and TD1PE-WS 2026).", "Tuition: TD1PE 2026 still includes tuition and education amounts ($400 per full-time month, $120 per part-time month).", "No surtax: T4127 2026 says the provincial surtax (factor V1) applies only to Ontario.", "The 2026 Form PE428, Worksheet PE428 and Schedule 9 are not published yet (expected early 2027), so the medical threshold, donation, dividend credit and low-income reduction figures are TODO." ], "unsupported": [ "Low-income tax reduction extras (per the 2025 PE428; 2026 form not yet published): age reduction for a spouse aged 65 or older, reductions for a spouse or common-law partner, an eligible dependant and each dependent child, adding the spouse's adjusted net income, and transferring the unused reduction to a spouse.", "Education amount: $400 per month of full-time study and $120 per month of part-time study (TD1PE 2026), added to the tuition amount.", "PEI-only non-refundable amounts (per the 2025 PE428): amount for young children, children's wellness tax credit, teacher school supply amount.", "PEI volunteer firefighter and volunteer search and rescue personnel tax credit (refundable), political contribution tax credit and equity tax credit (per the 2025 PE428)." ] }, "code": "PE", "brackets": [ { "from": 0, "rate": 0.095 }, { "from": 33928, "rate": 0.1347 }, { "from": 65820, "rate": 0.166 }, { "from": 106890, "rate": 0.1762 }, { "from": 142520, "rate": 0.19 }, { "from": 200000, "rate": 0.2 } ], "creditRate": 0.095, "basicPersonal": { "max": 15000, "phaseOut": null }, "age": { "max": 6510, "threshold": 36600, "reductionRate": 0.15 }, "pensionMax": 1000, "canadaEmploymentMax": null, "medical": { "thresholdRate": { "todo": "2026 PEI medical expense threshold rate not yet published by CRA (no 2026 PE428); 2025 value was 3% (Form PE428 2025, line 42)" }, "thresholdMax": { "todo": "2026 PEI medical expense threshold maximum not yet published by CRA (no 2026 PE428); 2025 value was $1,678 (Form PE428 2025, line 44)" } }, "donations": { "firstTier": { "todo": "2026 donation first tier not yet published by CRA (no 2026 Schedule 9 or PE428); 2025 value was $200 (federal Schedule 9 2025, line 13)" }, "firstTierRate": { "todo": "2026 PEI donation credit rate on the first tier not yet published by CRA (no 2026 PE428); 2025 value was 9.5% (Form PE428 2025, line 51)" }, "aboveRate": { "todo": "2026 PEI donation credit rate above the first tier not yet published by CRA (no 2026 PE428); 2025 value was 19%, then the top bracket rate (Form PE428 2025, line 52); 2026 adds a 20% top bracket" }, "topRate": null, "topRateThreshold": null }, "tuitionCredit": true, "dividendCredit": { "eligible": { "todo": "2026 PEI eligible dividend tax credit rate not yet published by CRA (no 2026 Worksheet PE428); 2025 value was 10.5% of the taxable dividend (Worksheet PE428 2025, line 61520)" }, "nonEligible": { "todo": "2026 PEI other-than-eligible dividend tax credit rate not yet published by CRA (no 2026 Worksheet PE428); 2025 value was 1.3% of the taxable dividend (Worksheet PE428 2025, line 61520)" } }, "surtax": null, "healthPremium": null, "lowIncomeReduction": { "kind": "linear", "max": { "todo": "2026 PEI low-income tax reduction basic amount not yet published by CRA (no 2026 PE428); 2025 value was $350 (Form PE428 2025, line 75)" }, "threshold": { "todo": "2026 PEI low-income tax reduction income threshold not yet published by CRA (no 2026 PE428); 2025 value was $22,650 (Form PE428 2025, line 83)" }, "rate": { "todo": "2026 PEI low-income tax reduction rate not yet published by CRA (no 2026 PE428); 2025 value was 5% (Form PE428 2025, line 85)" }, "basis": "net", "ageAddOn": { "todo": "2026 PEI low-income tax reduction age reduction for self not yet published by CRA (no 2026 PE428); 2025 value was $250 if born in 1960 or earlier (Form PE428 2025, line 76)" } }, "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/current-year.html", "title": "Current year tax rates and income brackets (2026)", "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/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jul/t4127-jul-payroll-deductions-formulas.html", "title": "T4127 Payroll Deductions Formulas, 123rd edition, effective July 1, 2026", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-26e.pdf", "title": "TD1SK 2026 Saskatchewan Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-26e.pdf", "title": "TD1SK-WS Worksheet for the 2026 Saskatchewan Personal Tax Credits Return", "checked": "2026-10-09" } ], "notes": [ "Under The Saskatchewan Affordability Act, the basic personal, spouse, eligible dependant, dependent child and senior supplementary amounts rise by $500 a year from 2025 on top of indexation; the 2026 basic personal amount is $20,381 (T4127 January 2026; TD1SK 2026).", "age.supplement is the senior supplementary amount from TD1SK 2026 line 3: $2,569 for anyone 65 or older at the end of 2026, regardless of net income, in addition to the age amount. Confirm against Form SK428 when 2026 forms are released.", "creditRate: T4127 computes the provincial personal-amount credit at the lowest Saskatchewan rate (K1P = lowest provincial tax rate × TCP), 10.5% for 2026.", "T4127 July 2026 lists no change for Saskatchewan.", "tuitionCredit: TD1SK 2026 has no tuition and education line; for 2025 Saskatchewan allowed only unused amounts carried forward (Form SK428 2025). Confirm against Form SK428 when 2026 forms are released.", "The Saskatchewan low-income tax credit is a refundable quarterly benefit paid with the GST/HST credit, not a reduction of Saskatchewan tax, so lowIncomeReduction is null." ], "unsupported": [ "Child amount: $8,358 for each child under 18 at any time in 2026 (TD1SK 2026, line 8)." ] }, "code": "SK", "brackets": [ { "from": 0, "rate": 0.105 }, { "from": 54532, "rate": 0.125 }, { "from": 155805, "rate": 0.145 } ], "creditRate": 0.105, "basicPersonal": { "max": 20381, "phaseOut": null }, "age": { "max": 5901, "threshold": 43927, "reductionRate": 0.15, "supplement": 2569 }, "pensionMax": 1000, "canadaEmploymentMax": null, "medical": { "thresholdRate": { "todo": "2026 Saskatchewan medical expense threshold rate not yet published by CRA (Form SK428 for 2026 not released); 2025 value was 3% (Form SK428 2025)" }, "thresholdMax": { "todo": "2026 Saskatchewan medical expense threshold maximum not yet published by CRA (Form SK428 for 2026 not released); 2025 value was $2,681 (Form SK428 2025)" } }, "donations": { "firstTier": { "todo": "2026 Saskatchewan donation credit first tier not yet published by CRA (Form SK428 for 2026 not released); 2025 value was $200 (federal Schedule 9 line 13) (Form SK428 2025)" }, "firstTierRate": { "todo": "2026 Saskatchewan donation credit rate on the first $200 not yet published by CRA (Form SK428 for 2026 not released); 2025 value was 10.5% (Form SK428 2025)" }, "aboveRate": { "todo": "2026 Saskatchewan donation credit rate above $200 not yet published by CRA (Form SK428 for 2026 not released); 2025 value was 14.5% (Form SK428 2025)" }, "topRate": { "todo": "2026 Saskatchewan donation top-income tier rate not yet published by CRA (Form SK428 for 2026 not released); 2025 value was none (null) (Form SK428 2025)" }, "topRateThreshold": { "todo": "2026 Saskatchewan donation top-income tier threshold not yet published by CRA (Form SK428 for 2026 not released); 2025 value was none (null) (Form SK428 2025)" } }, "tuitionCredit": false, "dividendCredit": { "eligible": { "todo": "2026 Saskatchewan eligible dividend tax credit rate not yet published by CRA (Form SK428 for 2026 not released); 2025 value was 11% of taxable eligible dividends (Form SK428 2025 / Worksheet SK428 2025)" }, "nonEligible": { "todo": "2026 Saskatchewan non-eligible dividend tax credit rate not yet published by CRA (Form SK428 for 2026 not released); 2025 value was 2.519% of taxable non-eligible dividends (Form SK428 2025 / Worksheet SK428 2025)" } }, "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/current-year.html", "title": "Current year tax rates and income brackets (2026)", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1yt/td1yt-26e.pdf", "title": "TD1YT 2026 Yukon Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1yt-ws/td1yt-ws-26e.pdf", "title": "TD1YT-WS Worksheet for the 2026 Yukon Personal Tax Credits Return", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf", "title": "T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jul/t4127-jul-26e.pdf", "title": "T4127 Payroll Deductions Formulas, 123rd Edition, effective July 1, 2026", "checked": "2026-10-09" } ], "notes": [ "2026 values come from the 2026 TD1 forms, T4127 (January and July 2026 editions) and the CRA 2026 rates page. The 2026 YT428 is not published yet (expected early 2027), so values that only appear on the YT428 are TODO.", "Yukon basic personal amount mirrors the federal one (T4127 January 2026: BPAYT = BPAF). It is $16,452, reduced to $14,829 as net income goes from $181,440 to $258,482 (TD1YT-WS 2026).", "Age amount $9,208, reduced by 15% of net income above $46,432 (TD1YT and TD1YT-WS 2026).", "Canada employment amount $1,501 (T4127 January 2026, Table 8.2, CEA column for YT).", "2026 creditRate is the territory's lowest bracket rate (6.4%), as used by T4127 (January 2026) for the territorial non-refundable personal tax credit (K1P = lowest territorial tax rate × TCP). Confirm against the 2026 form 428 when it is published.", "tuitionCredit: TD1YT 2026 still has a tuition line (line 5), so the current-year tuition credit continues in 2026.", "T4127 July 2026 edition: no territorial tax changes effective July 1, 2026 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, adoption expenses, children's fitness tax credit (refundable), fertility and surrogacy tax credit (refundable), business investment and research and development tax credits, Yukon First Nations income tax credit, political contribution tax credit and minimum tax rules: 2026 amounts not yet published by CRA (see the 2025 file for 2025 amounts).", "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": 58523, "rate": 0.09 }, { "from": 117045, "rate": 0.109 }, { "from": 181440, "rate": 0.128 }, { "from": 500000, "rate": 0.15 } ], "creditRate": 0.064, "basicPersonal": { "max": 16452, "phaseOut": { "start": 181440, "end": 258482, "min": 14829 } }, "age": { "max": 9208, "threshold": 46432, "reductionRate": 0.15 }, "pensionMax": 2000, "canadaEmploymentMax": 1501, "medical": { "thresholdRate": { "todo": "2026 Yukon medical expense threshold rate not yet published by CRA (2026 YT428 not out); 2025 value was 3% (Form YT428 2025, line 37)" }, "thresholdMax": { "todo": "2026 Yukon medical expense threshold maximum not yet published by CRA (2026 YT428 not out); 2025 value was $2,834 (Form YT428 2025, line 39)" } }, "donations": { "firstTier": { "todo": "2026 donation first-tier amount not yet published by CRA (2026 Schedule 9 / YT428 not out); 2025 value was $200 (federal Schedule 9 2025, line 13)" }, "firstTierRate": { "todo": "2026 Yukon donation credit rate on the first tier not yet published by CRA (2026 YT428 not out); 2025 value was 6.4% (Form YT428 2025, line 46)" }, "aboveRate": { "todo": "2026 Yukon donation credit rate above the first tier not yet published by CRA (2026 YT428 not out); 2025 value was 12.8% (Form YT428 2025, line 47)" }, "topRate": null, "topRateThreshold": null }, "tuitionCredit": true, "dividendCredit": { "eligible": { "todo": "2026 Yukon eligible dividend tax credit rate not yet published by CRA (2026 Worksheet YT428 not out); 2025 value was 12.02% of the taxable amount (Worksheet YT428 2025)" }, "nonEligible": { "todo": "2026 Yukon other-than-eligible dividend tax credit rate not yet published by CRA (2026 Worksheet YT428 not out); 2025 value was 0.67% of the taxable amount (Worksheet YT428 2025)" } }, "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/businesses/source-deductions-and-employer-contributions/employers-principal-changes-for-2026/", "title": "Revenu Québec: Employers: Principal Changes for 2026", "checked": "2026-10-09" }, { "url": "https://www.revenuquebec.ca/documents/en/formulaires/tp/TP-1015.F-V%282026-01%29.pdf", "title": "Formulas to Calculate Source Deductions and Contributions 2026 (TP-1015.F-V, 2026-01): 14% credit rate, deduction for workers", "checked": "2026-10-09" }, { "url": "https://www.revenuquebec.ca/documents/en/formulaires/tp/TP-1015.3-V%282026-01%29.pdf", "title": "Source Deductions Return 2026 (TP-1015.3-V, 2026-01): Work Chart 2 (age, living alone, retirement income)", "checked": "2026-10-09" }, { "url": "https://www.revenuquebec.ca/documents/en/formulaires/tp/TP-752.PC-V%282026-10%29.pdf", "title": "Tax Credit for Career Extension 2026 (TP-752.PC-V, 2026-10)", "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/en/citizens/tax-credits/home-buyers-tax-credit/", "title": "Revenu Québec: Home Buyers' Tax Credit (eligibility and amount)", "checked": "2026-10-11" }, { "url": "https://www.revenuquebec.ca/documents/en/formulaires/tp/TP-752.HA-V%282026-10%29.pdf", "title": "Home Buyers' Tax Credit 2026 (TP-752.HA-V, 2026-10): home buyers' tax credit (line 396) and tax credit for access to homeownership (line 462)", "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" }, { "url": "https://www.revenuquebec.ca/en/citizens/tax-credits/tax-credit-for-access-to-homeownership/amount-of-the-tax-credit-for-access-to-homeownership/", "title": "Revenu Québec: Amount of the Tax Credit for Access to Homeownership", "checked": "2026-10-11" } ], "notes": [ "The personal income tax system is indexed by 2.05% for 2026; the tax rates are unchanged (Principal Changes for 2026, reflecting measures announced before November 26, 2025).", "The 14% credit rate and the 6% deduction for workers (maximum $1,450) come from the 2026 source deduction formulas (TP-1015.F-V): \"(0.14 × E)\" and \"(0.06 × D), up to a maximum of $1,450\".", "Schedule B figures come from Work Chart 2 of the 2026 Source Deductions Return (TP-1015.3-V): age amount at 65 or older, living alone, retirement income (1.25 × eligible income, up to $3,541), reduced by 18.75% of family income above $42,955.", "Career extension figures for 2026 are indexed annually from 2026 (TP-1015.F-V, Principal Changes) and taken from the 2026 TP-752.PC-V.", "Medical, donation, union dues, tuition, dividend, capital gains, QPIP deduction and health services fund figures appear only on the TP-1 return, guide and schedules, which Revenu Québec has not yet published for 2026.", "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 acquired in 2026 (TP-752.HA-V 2026-10; Home Buyers' Tax Credit page).", "Tax credit for access to homeownership (line 462), for a qualifying home acquired in 2026 whose transfer duties ('welcome tax') were paid in full: up to $5,875 (TP-752.HA-V 2026-10; Amount of the Tax Credit for Access to Homeownership). Part 6 of the form: transfer duties up to $5,000, plus 25% of the duties above $5,000 (maximum $875), less 2.35% of the basis of imposition above $750,000, times the claimant's share in the home." ], "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": 54345, "rate": 0.19 }, { "from": 108680, "rate": 0.24 }, { "from": 132245, "rate": 0.2575 } ], "creditRate": 0.14, "basicPersonal": 18952, "workerDeduction": { "rate": 0.06, "max": 1450 }, "scheduleB": { "seniorAge": 65, "age": 3986, "livingAlone": 2172, "retirementIncomeFactor": 1.25, "retirementIncomeMax": 3541, "familyIncomeThreshold": 42955, "reductionRate": 0.1875 }, "medical": { "thresholdRate": { "todo": "2026 medical expense threshold rate (Schedule B, Part C) not yet published by Revenu Québec (the 2026 TP-1 and schedules come out in late 2026); 2025 value was 3% of family income (Schedule B 2025)" }, "creditRate": { "todo": "2026 medical expense credit rate (line 389) not yet published by Revenu Québec (the 2026 TP-1 and schedules come out in late 2026); 2025 value was 20% (TP-1.D-V 2025)" } }, "careerExtension": { "minAge": 65, "exclusion": 7655, "maxEligible": 12755, "creditRate": 0.14, "reductionThreshold": 57660, "reductionRate": 0.07 }, "donations": { "firstTier": { "todo": "2026 donation first tier (Work Chart 395) not yet published by Revenu Québec (the 2026 TP-1 and schedules come out in late 2026); 2025 value was $200 (TP-1.D.GR-V 2025)" }, "firstTierRate": { "todo": "2026 donation first-tier rate not yet published by Revenu Québec (the 2026 TP-1 and schedules come out in late 2026); 2025 value was 20% (TP-1.D.GR-V 2025)" }, "aboveRate": { "todo": "2026 donation rate above the first tier not yet published by Revenu Québec (the 2026 TP-1 and schedules come out in late 2026); 2025 value was 24% (TP-1.D.GR-V 2025)" }, "topRate": { "todo": "2026 donation top rate not yet published by Revenu Québec (the 2026 TP-1 and schedules come out in late 2026); 2025 value was 25.75% (TP-1.D.GR-V 2025)" }, "topRateThreshold": { "todo": "2026 donation top-rate taxable income threshold not yet published by Revenu Québec (the 2026 TP-1 and schedules come out in late 2026); 2025 value was $129,590 (TP-1.D.GR-V 2025)" } }, "unionDuesRate": { "todo": "2026 union and professional dues credit rate (line 397) not yet published by Revenu Québec (the 2026 TP-1 and schedules come out in late 2026); 2025 value was 10% (TP-1.D-V 2025)" }, "tuition": { "rate": { "todo": "2026 tuition credit rate (Schedule T) not yet published by Revenu Québec (the 2026 TP-1 and schedules come out in late 2026); 2025 value was 8% (Schedule T 2025)" }, "minimum": { "todo": "2026 minimum tuition fees (Schedule T) not yet published by Revenu Québec (the 2026 TP-1 and schedules come out in late 2026); 2025 value was more than $100 (Schedule T 2025)" } }, "dividends": { "eligibleGrossUp": { "todo": "2026 eligible dividend gross-up (line 128) not yet published by Revenu Québec (the 2026 TP-1 and schedules come out in late 2026); 2025 value was 138% of the actual dividend, i.e. 0.38 (TP-1.G-V 2025)" }, "nonEligibleGrossUp": { "todo": "2026 ordinary dividend gross-up (line 128) not yet published by Revenu Québec (the 2026 TP-1 and schedules come out in late 2026); 2025 value was 115% of the actual dividend, i.e. 0.15 (TP-1.G-V 2025)" }, "creditOnActual": { "eligible": { "todo": "2026 eligible dividend tax credit rate (line 415) not yet published by Revenu Québec (the 2026 TP-1 and schedules come out in late 2026); 2025 value was 16.1460% of the actual dividend (TP-1.G-V 2025)" }, "nonEligible": { "todo": "2026 ordinary dividend tax credit rate (line 415) not yet published by Revenu Québec (the 2026 TP-1 and schedules come out in late 2026); 2025 value was 3.9330% of the actual dividend (TP-1.G-V 2025)" } } }, "capitalGainsInclusion": { "todo": "2026 capital gains inclusion rate (line 139) not yet published by Revenu Québec (the 2026 TP-1 and schedules come out in late 2026); 2025 value was 50% (TP-1.G-V 2025)" }, "qpipSelfEmployedDeduction": { "todo": "2026 deductible share of the self-employed QPIP premium (Schedule R, line 26) not yet published by Revenu Québec (the 2026 TP-1 and schedules come out in late 2026); 2025 value was 43.736% (Schedule R 2025)" }, "healthServicesFund": [ { "from": { "todo": "2026 health services fund exemption (Schedule F) not yet published by Revenu Québec (the 2026 TP-1 and schedules come out in late 2026); 2025 value was $18,130 (Schedule F 2025)" }, "base": 0, "rate": { "todo": "2026 health services fund rate (Schedule F) not yet published by Revenu Québec (the 2026 TP-1 and schedules come out in late 2026); 2025 value was 1% (Schedule F 2025)" }, "max": { "todo": "2026 health services fund maximum for the first band (Schedule F) not yet published by Revenu Québec (the 2026 TP-1 and schedules come out in late 2026); 2025 value was $150 (Schedule F 2025)" } }, { "from": { "todo": "2026 health services fund second threshold (Schedule F) not yet published by Revenu Québec (the 2026 TP-1 and schedules come out in late 2026); 2025 value was $63,060 (Schedule F 2025)" }, "base": { "todo": "2026 health services fund base for the second band (Schedule F) not yet published by Revenu Québec (the 2026 TP-1 and schedules come out in late 2026); 2025 value was $150 (Schedule F 2025)" }, "rate": { "todo": "2026 health services fund rate above the second threshold (Schedule F) not yet published by Revenu Québec (the 2026 TP-1 and schedules come out in late 2026); 2025 value was 1% (Schedule F 2025)" }, "max": { "todo": "2026 health services fund maximum (Schedule F) not yet published by Revenu Québec (the 2026 TP-1 and schedules come out in late 2026); 2025 value was $1,000 (Schedule F 2025)" } } ], "instalmentThreshold": 1800, "homeBuyersMax": 1400, "accessToHomeownershipMax": 5875 }, "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/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/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/en/revenue-agency/services/forms-publications/publications/rc4157/deducting-income-tax-on-pension-other-income-filing-t4a-slip-summary.html", "title": "CRA: Guide RC4157 (current web edition), 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%282026-01%29.pdf", "title": "Revenu Québec: Guide for Employers: Source Deductions and Contributions 2026 (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/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/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/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/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/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 $33,810 applies to the 2026 deduction limit (based on 2025 earned income). The 2027 limit is $35,390 (CRA).", "OAS: the 2026 threshold ($95,323) is from the CRA indexation table and the Service Canada recovery tax page; Service Canada notes the upper (full-recovery) thresholds for the current year are estimates until October.", "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): $1,275,000 for 2026 (deduction limit $637,500), from the CRA indexation table, which notes that indexation of the exemption resumes in 2026. It builds on the 2025 limit of $1,250,000, which the CRA still describes as coming from proposed changes. The CRA line 25400 page and Form T657 still cover 2025 only.", "Instalments (instalments): individuals pay CRA instalments for 2026 when net tax owing is more than $3,000 ($1,800 for Quebec residents) for 2026 and for either 2025 or 2024 (CRA Who has to pay). Quebec residents pay Quebec instalments to Revenu Québec separately (quebec.json).", "Security options (securityOptions), foreign property (foreignProperty), death benefits (deathBenefitExemption), employee gifts (employeeGifts) and retiring allowances (retiringAllowance) come from current, undated CRA pages that state the rule as it stands; emigrantPropertyThreshold comes from the CRA Leaving Canada page and the current Form T1161 E (22), which isn't tied to a tax year.", "Restricted farm loss, the personal-use property minimum, the CPP/QPP lump-sum amount, the tradesperson's tools maximum and the vacant-home moving cost maximum are TODO: the only CRA sources (Guide T4002, Completing Schedule 3, and the line 11400, 22900 and 21900 pages) cover tax year 2025.", "Automobile (automobile): per-kilometre figures are dollars a kilometre. Allowance rates for 2026 from the CRA allowances page's table: $0.73 for the first 5,000 km and $0.67 after in the provinces, $0.77 and $0.71 in the territories. Operating expense benefit for 2026: $0.34 a kilometre, $0.31 for employees employed mainly selling or leasing automobiles (CRA Automobile provided by the employer). The 2026 Class 10.1 and Class 54 cost limits and the interest and leasing limits are TODO: the CRA's pages and Guide T4044 (2025) give them only up to 2025. (The Classes of depreciable property page words the Class 54 prescribed amount as $61,000 for vehicles acquired after December 31, 2022, with no end year, but its Class 10.1 limits stop at 2025, and Guide T4044 (2025) gives the Class 54 limit for 2023 to 2025 and says it will be reviewed annually, so no CRA page sets it for 2026.)", "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": 33810, "earnedIncomeRate": 0.18 }, "tfsa": { "annualLimit": 7000 }, "fhsa": { "annualLimit": 8000, "lifetimeLimit": 40000, "carryForwardMax": 8000 }, "oasRecovery": { "threshold": 95323, "rate": 0.15 }, "gstSmallSupplierThreshold": 30000, "capitalGainsExemption": 1275000, "instalments": { "threshold": 3000, "thresholdQuebec": 1800 }, "restrictedFarmLoss": { "fullyDeductible": { "todo": "2026 restricted farm loss amounts not yet published by CRA (Guide T4002 (2025), Chapter 5 – Losses, covers 2025; the 2026 guide is expected in early 2027); 2025 value was $2,500, the part of the loss deductible in full (T4002 2025, Chapter 5)" }, "maxDeduction": { "todo": "2026 restricted farm loss maximum deduction not yet published by CRA (Guide T4002 (2025), Chapter 5 – Losses, covers 2025; the 2026 guide is expected in early 2027); 2025 value was $17,500 (T4002 2025, Chapter 5)" } }, "securityOptions": { "vestingLimit": 200000, "employerRevenueThreshold": 500000000 }, "foreignProperty": { "t1135Threshold": 100000, "t1135SimplifiedMax": 250000 }, "emigrantPropertyThreshold": 25000, "personalUsePropertyMinimum": { "todo": "2026 personal-use property minimum not yet published by CRA (its Completing Schedule 3 page covers 2025 dispositions; the 2026 forms and guides are expected in early 2027); 2025 value was $1,000 (Completing Schedule 3)" }, "deathBenefitExemption": 10000, "cppLumpSumPriorYears": { "todo": "2026 CPP/QPP lump-sum amount for earlier years not yet published by CRA (its line 11400 page covers tax year 2025; the 2026 return forms and guides are expected in early 2027); 2025 value was $300 (Line 11400 – CPP or QPP benefits)" }, "tradespersonToolsMax": { "todo": "2026 tradesperson's tools deduction maximum not yet published by CRA (its line 22900 page covers tax year 2025; the 2026 return forms and guides are expected in early 2027); 2025 value was $1,000 (Line 22900 – Other employment expenses)" }, "employeeGifts": { "nonCashAnnual": 500, "longService": 500 }, "retiringAllowance": { "perYearBefore1996": 2000, "extraPerYearBefore1989": 1500 }, "movingVacantHomeMax": { "todo": "2026 maximum for keeping up a vacant old home not yet published by CRA (its line 21900 page covers tax year 2025; the 2026 return forms and guides are expected in early 2027); 2025 value was $5,000 (Line 21900 – Moving expenses)" }, "automobile": { "ccaCeiling": { "todo": "2026 Class 10.1 passenger vehicle cost limit not yet published by CRA (its Classes of depreciable property page and Guide T4044 (2025) give the limit for vehicles acquired up to 2025; the 2026 guides are expected in early 2027); 2025 value was $38,000 before sales tax" }, "zevCcaCeiling": { "todo": "2026 Class 54 zero-emission passenger vehicle cost limit not yet published by CRA (Guide T4044 (2025) gives it for 2023 to 2025 and says the limit is reviewed each year; the 2026 guides are expected in early 2027); 2025 value was $61,000 before sales tax" }, "interestPerMonth": { "todo": "2026 passenger vehicle interest limit not yet published by CRA (Guide T4044 (2025) and the Motor vehicle – Interest page give it for loans from 2025; the 2026 guides are expected in early 2027); 2025 value was $350 a month" }, "leasePerMonth": { "todo": "2026 passenger vehicle leasing limit not yet published by CRA (Guide T4044 (2025) and the Motor vehicle - Leasing costs page give it for leases from 2025; the 2026 guides are expected in early 2027); 2025 value was $1,100 a month before sales tax" }, "allowanceFirst5000Km": 0.73, "allowanceAfter5000Km": 0.67, "allowanceTerritoriesFirst5000Km": 0.77, "allowanceTerritoriesAfter5000Km": 0.71, "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 2026 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/en/revenue-agency/services/forms-publications/publications/rc4157/deducting-income-tax-on-pension-other-income-filing-t4a-slip-summary.html", "title": "CRA: Guide RC4157 (current web edition), 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%282026-01%29.pdf", "title": "Revenu Québec: Guide for Employers: Source Deductions and Contributions 2026 (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 (2026): 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; they are recorded for 2026 because the current pages (Tax rates on withdrawals, modified 2026-01-29; Guide RC4157 online, modified 2026-01-12) state these rates as the ones to use now." ], "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://www2.gov.bc.ca/gov/content/taxes/tax-updates/updates-taxes-tax-credits/sales-taxes-updates", "title": "Government of British Columbia: Sales taxes updates", "checked": "2026-10-09" }, { "url": "https://www2.gov.bc.ca/gov/content/taxes/tax-updates/budget-changes", "title": "Government of British Columbia: B.C. provincial budget tax changes (Budget 2026 PST exemptions eliminated October 1, 2026)", "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": [ "Rates are those in effect on 2026-10-09 (the date checked). Nova Scotia HST has been 14% since April 1, 2025; the CRA table shows no other GST/HST change since then.", "British Columbia: the general PST rate stays 7%, but Budget 2026 widened the PST base effective October 1, 2026 (e.g. basic cable TV, residential landline telephone service, clothing alterations and repairs). The planned extension to accounting, architectural, engineering, geoscience, non-residential real estate and security services was paused on September 18, 2026 (gov.bc.ca budget tax changes and sales tax updates).", "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/newfoundland-labrador-provincial-corporation-tax.html", "title": "CRA: Newfoundland and Labrador – Provincial corporation tax", "checked": "2026-10-09" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/provincial-territorial-corporation-tax/ontario-provincial-corporation-tax.html", "title": "CRA: Ontario – Provincial corporation tax", "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/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/en/press-room/tax-news/details/2026-05-04/increase-in-the-small-business-deduction-rate/", "title": "Revenu Québec: Increase in the Small Business Deduction Rate (May 4, 2026)", "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 2026-10-09 (the date checked): CRA's corporation tax rates table, updated for the changes CRA lists under '2026 – Provinces and territories' on What's new for corporations (page modified 2026-06-12). No other provincial or territorial rate or business limit change is listed there for 2026. The CRA rates table itself (modified 2025-05-30) and the CRA Newfoundland and Labrador (modified 2026-05-13) and Ontario (modified 2026-04-22) pages still show the old lower rates (2.5% and 3.2%) and describe the cuts as announced.", "Newfoundland and Labrador: lower rate cut from 2.5% to 2.0% retroactive to January 1, 2026 (2026-04-29 budget); scheduled to fall to 1.5% on January 1, 2027, and 1% on January 1, 2028 (CRA).", "Ontario: lower rate cut from 3.2% to 2.2% effective July 1, 2026 (2026-03-26 budget, CRA). A calendar-2026 tax year is prorated by days (3.2% before July 1, 2.2% from July 1).", "Quebec: for taxation years beginning after April 29, 2026, the small business deduction rises from 8.3% to 9.3%, cutting the rate on eligible income from 3.2% to 2.2% (Revenu Québec). The 2.2% recorded applies to taxation years that begin now; a taxation year that began on or before April 29, 2026 (e.g. a calendar-2026 year) still uses 3.2% for the whole year. The general rate stays 11.5%.", "Nova Scotia (lower rate 1.5%, limit $700,000 since April 1, 2025) and Prince Edward Island (higher rate 15%, limit $600,000 since July 1, 2025) changes are in effect for all of 2026.", "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": 0.02, "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": 0.022, "generalRate": 0.115, "smallBusinessLimit": 500000, "code": "ON" }, { "smallBusinessRate": 0.01, "generalRate": 0.15, "smallBusinessLimit": 600000, "code": "PE" }, { "smallBusinessRate": 0.022, "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/2026-q1.html", "title": "Prescribed interest rates for the first calendar quarter of 2026 (January 1 to March 31, 2026)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/prescribed-interest-rates/2026-q2.html", "title": "Prescribed interest rates for the second calendar quarter of 2026 (April 1 to June 30, 2026)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/prescribed-interest-rates/2026-q3.html", "title": "Prescribed interest rates for the third calendar quarter of 2026 (July 1 to September 30, 2026)", "checked": "2026-10-11" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/prescribed-interest-rates/2026-q4.html", "title": "Prescribed interest rates for the fourth calendar quarter of 2026 (October 1 to December 31, 2026)", "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": 0.07, "corporateOverpayment": 0.03, "nonCorporateOverpayment": 0.05, "taxableBenefit": 0.03, "pertinentLoan": 0.0636 }, { "quarter": 2, "overdue": 0.07, "corporateOverpayment": 0.03, "nonCorporateOverpayment": 0.05, "taxableBenefit": 0.03, "pertinentLoan": 0.062 }, { "quarter": 3, "overdue": 0.07, "corporateOverpayment": 0.03, "nonCorporateOverpayment": 0.05, "taxableBenefit": 0.03, "pertinentLoan": 0.063 }, { "quarter": 4, "overdue": 0.07, "corporateOverpayment": 0.03, "nonCorporateOverpayment": 0.05, "taxableBenefit": 0.03, "pertinentLoan": 0.0629 } ] } }