# TaxNotes.ca

> TaxNotes.ca is a free, independent, ad-free Canadian tax information site for individuals, the self-employed and business owners: plain-language guides, current federal, provincial and territorial rates and limits, and tax calculators. Every figure comes from an official government source (almost all from the Canada Revenue Agency (CRA) or, for Quebec, Revenu Québec) and lists that source.

- Figures come from official government pages only: the CRA for federal, provincial and territorial tax; Revenu Québec (or Retraite Québec and Québec.ca, where Revenu Québec doesn't publish a figure) for Quebec; and a province's own site for provincial sales taxes. Each data section records its source URL and the date it was checked.
- The figures are checked against those sources and updated weekly. A figure that hasn't been officially published yet shows as [TODO]; it is never estimated or carried forward from an earlier year. What changed: https://taxnotes.ca/changes/
- Tax years covered: 2025, 2026.
- Every guide is fact-checked against the official pages it cites before it's published. The site is researched and updated by AI agents (Claude).
- General information, not personal tax, legal or investment advice. TaxNotes.ca is not affiliated with the CRA, Revenu Québec or any government.
- When you use something from here, cite TaxNotes.ca with the page URL, and the original CRA or Revenu Québec source.
- Licence: the text and data are CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/): free to share and adapt, including commercially, with attribution. Not the TaxNotes.ca name or logo, or the site's code. Terms: https://taxnotes.ca/reproducing-our-content/

## Guides

- [Tax planning guide 2026](https://taxnotes.ca/planning/2026/): the guides below as a yearly planning book: 22 chapters, each with a short intro, moves for 2026 and its guides; printable edition at https://taxnotes.ca/planning/2026/book/
- [Changing your return, and disputing an assessment](https://taxnotes.ca/guides/changing-your-return.md): Reading your notice of assessment, fixing a mistake with Change my return, ReFILE or Form T1-ADJ, how far back you can go, and how to object.
- [Charitable donations and the tax credit](https://taxnotes.ca/guides/charitable-donations.md): How the donation tax credit is worked out, which charities and receipts qualify, the yearly limit, carrying donations forward, and giving shares.
- [Common tax-return mistakes and how to avoid them](https://taxnotes.ca/guides/common-filing-mistakes.md): Errors the CRA commonly corrects on personal returns, and simple habits that keep your return from being changed or delayed.
- [CRA scams: how the CRA really contacts you, and how to spot a fake](https://taxnotes.ca/guides/cra-scams.md): What the CRA will and won't do by phone, letter, email and text, how to check a contact is real, and what to do if you were targeted or shared information.
- [Do I need to file a tax return?](https://taxnotes.ca/guides/do-i-need-to-file.md): Who has to file a Canadian income tax return, who should file anyway to get benefits and refunds, and when the return is due.
- [How to file your tax return](https://taxnotes.ca/guides/how-to-file-your-return.md): The ways to file a personal tax return, from free software and SimpleFile to tax clinics and preparers, what to have ready, and when it's due.
- [Is it taxable? Gifts, winnings, insurance payouts, strike pay and more](https://taxnotes.ca/guides/is-it-taxable.md): Which one-off amounts the CRA doesn't tax, such as gifts, inheritances, lottery wins, life insurance and strike pay, and the exceptions that make them taxable.
- [Living in Quebec: two tax returns and what's different](https://taxnotes.ca/guides/quebec-residents.md): Quebec residents file with both the CRA and Revenu Québec. The Quebec abatement, QPP and QPIP, the drug insurance premium and credits people miss.
- [Medical expenses: what you can claim](https://taxnotes.ca/guides/medical-expenses.md): Which health costs count for the federal medical expense credit, whose expenses you can claim, travel for care, receipts, the refundable supplement and Quebec.
- [Missed the filing deadline? What to do now](https://taxnotes.ca/guides/missed-the-deadline.md): What filing late costs, how the late-filing penalty and interest work, and the steps to take now, even if you can't pay what you owe.
- [Moving to another province: which one taxes you?](https://taxnotes.ca/guides/moving-to-another-province.md): The province or territory you live in on December 31 taxes your income for the whole year. How the rule works, the business income exception, and benefits.
- [New to Canada: your first tax return](https://taxnotes.ca/guides/newcomers-to-canada.md): When you become a resident for tax purposes, what your first return covers, how credits are prorated, and how to start getting benefit payments.
- [Owing the CRA: paying a balance, interest and payment plans](https://taxnotes.ca/guides/owing-the-cra.md): When a balance owing is due, the ways to pay the CRA, how interest and penalties work, payment arrangements, and what happens if you don't pay.
- [Pooling donations and medical expenses](https://taxnotes.ca/guides/pooling-donations-and-medical-expenses.md): Why couples often get more back by claiming all their donations, and all the family's medical expenses, on one return, and how to pick which one.
- [Slips to gather before you file](https://taxnotes.ca/guides/slips-to-gather.md): The tax slips and receipts to collect before you file, when each one arrives, and what to do if a slip is missing.
- [Tax credits you might be missing](https://taxnotes.ca/guides/credits-you-might-be-missing.md): Credits and deductions people often overlook, from medical expenses and student loan interest to the disability tax credit and amounts for dependants.
- [U.S. citizens living in Canada: the Canadian side of your taxes](https://taxnotes.ca/guides/us-citizens-in-canada.md): How Canada taxes a U.S. citizen who lives here: residency, reporting U.S. income and accounts, credit for U.S. tax, Form T1135, and leaving Canada.
- [Why file even with no income](https://taxnotes.ca/guides/why-file-with-no-income.md): Filing a return with little or no income can unlock benefit payments, refunds and future contribution room. Here's what you'd miss by skipping it.
- [Your tax refund: when it comes and why it might be smaller](https://taxnotes.ca/guides/your-tax-refund.md): How long the CRA takes to send a refund, how to track it, why it can be smaller than expected or held back, and when the CRA pays interest on it.
- [Deducting moving expenses](https://taxnotes.ca/guides/moving-expenses.md): When a move for a new job, a business or full-time post-secondary studies is deductible: the 40 km rule, which costs count, and carrying forward the rest.
- [Employee stock options: how they're taxed](https://taxnotes.ca/guides/employee-stock-options.md): When an employee stock option benefit is taxed, the 50% stock option deduction, the vesting limit at large employers, and your cost when you later sell.
- [Employment expenses you can deduct](https://taxnotes.ca/guides/employment-expenses.md): Most employees can't deduct work costs, but some can. The T2200 your employer signs, salaried and commission rules, vehicles, tradespeople's tools and records.
- [How bonuses are taxed](https://taxnotes.ca/guides/bonuses.md): A bonus is taxed as ordinary employment income. How your employer withholds tax from it, why the cheque can look heavily taxed, and how to keep more of it.
- [Losing your job: severance, retiring allowances and EI](https://taxnotes.ca/guides/losing-your-job.md): Severance and EI benefits are both taxable. How tax is withheld from a lump sum, who can move severance into an RRSP, and paying back EI at tax time.
- [Reading your pay stub: CPP, EI and tax](https://taxnotes.ca/guides/reading-your-pay-stub.md): What the CPP, EI and income tax deductions on your pay stub are, how your employer works them out, and why some of them stop before the year ends.
- [Taxable benefits from your employer](https://taxnotes.ca/guides/taxable-benefits.md): Which perks from work are taxed, from gifts and parking to phones and a company car, where they show on your T4, and why your pay stub shows tax on them.
- [The Canada workers benefit](https://taxnotes.ca/guides/canada-workers-benefit.md): A refundable tax credit for people working on a low income: who qualifies, the disability supplement, advance payments, and how to claim it.
- [Working from home: what you can claim](https://taxnotes.ca/guides/working-from-home-expenses.md): If your employer requires you to work from home, you can deduct part of your rent, utilities and internet. Who qualifies, what counts and how to claim.
- [Students: what to file and what you can claim](https://taxnotes.ca/guides/students-and-taxes.md): Why students should file a return, when scholarships are tax-free, and what you can claim for student loan interest, tuition, moving and training.
- [Tuition credits and carry-forwards](https://taxnotes.ca/guides/tuition-credits.md): How the federal tuition tax credit works, which fees count, and how to transfer unused amounts to a parent or carry them forward to a later year.
- [Claiming child care expenses](https://taxnotes.ca/guides/child-care-expenses.md): Who can deduct child care costs, which expenses count, why the lower-income partner usually claims, and how Quebec's credit works differently.
- [Income splitting and the attribution rules](https://taxnotes.ca/guides/income-splitting.md): When income on money you give or lend to your spouse or child is still taxed as yours, the main exceptions, and the ways couples can split income.
- [Marriage, common-law and separation: what changes at tax time](https://taxnotes.ca/guides/marriage-and-separation.md): When you count as common-law, when to tell the CRA about a change, how it affects your benefits, and the basics of the spouse amount and support payments.
- [Saving for school with an RESP](https://taxnotes.ca/guides/resp.md): How a registered education savings plan works, the federal grants it can attract, how money comes out for a student, and what happens if it isn't used.
- [The Canada child benefit](https://taxnotes.ca/guides/canada-child-benefit.md): Who can get the CCB, how the CRA works out the amount from your family's net income, and what to do so the monthly payments don't stop.
- [The spouse amount and the amount for an eligible dependant](https://taxnotes.ca/guides/family-credits.md): Who can claim the spouse or common-law partner amount and the eligible dependant amount, how each is worked out, and the one-claim-per-home rules.
- [FHSA and the Home Buyers' Plan](https://taxnotes.ca/guides/fhsa-and-home-buyers-plan.md): Two ways to use registered savings for a first home: the first home savings account, and borrowing from your RRSP under the Home Buyers' Plan.
- [Home buyers' amount and home renovation credits](https://taxnotes.ca/guides/home-buyers-and-renovation-credits.md): Federal credits for buying a first home and adapting one: the home buyers' amount, the home accessibility credit and the multigenerational renovation credit.
- [Renting out part of your home](https://taxnotes.ca/guides/renting-out-part-of-your-home.md): How to report rent from a room, suite or lodger, which home expenses you can deduct, and how to keep your principal residence exemption intact.
- [The principal residence exemption](https://taxnotes.ca/guides/principal-residence-exemption.md): When the gain on selling your home is tax-free, how the one-home-per-family rule works, and why you must report the sale even if you owe nothing.
- [Capital losses: how to use them](https://taxnotes.ca/guides/capital-losses.md): A capital loss generally only offsets capital gains, but unused losses carry back three years or forward indefinitely. How it works, and when a loss is denied.
- [Cryptocurrency and tax](https://taxnotes.ca/guides/crypto-and-tax.md): How the CRA taxes crypto: what counts as a disposition, business income versus capital gains, mining and staking rewards, and the records to keep.
- [Deducting interest on investment loans](https://taxnotes.ca/guides/interest-on-investment-loans.md): When interest on money you borrow to invest is deductible, why how you use the money matters more than the loan itself, and Quebec's extra limit.
- [How dividends and capital gains are taxed](https://taxnotes.ca/guides/dividends-and-capital-gains.md): Why Canadian dividends are grossed up and then get a tax credit, how much of a capital gain is taxed, and how capital losses offset gains.
- [RRSP, TFSA or FHSA: which first?](https://taxnotes.ca/guides/rrsp-tfsa-fhsa-which-first.md): How the three plans are taxed going in and coming out, how much room each gives you, and what to weigh in deciding where your next dollar of savings goes.
- [RRSPs: how contributions save tax](https://taxnotes.ca/guides/rrsp-basics.md): How an RRSP deduction lowers your tax, how your contribution room is set, the yearly deadline, and what happens when you take money out.
- [Spousal RRSPs: how they work](https://taxnotes.ca/guides/spousal-rrsp.md): How an RRSP for your spouse or partner works: who gets the deduction, the three-year rule on withdrawals, RRIFs, and where it fits with pension splitting.
- [Your TFSA: how it works](https://taxnotes.ca/guides/tfsa-basics.md): How a tax-free savings account works: who can open one, how contribution room builds up, what happens when you withdraw, and how to avoid the excess tax.
- [Converting your RRSP to a RRIF](https://taxnotes.ca/guides/rrsp-to-rrif.md): What you must do with your RRSP by the end of the year you turn 71, how a RRIF's yearly minimum works, and how RRIF payments are taxed.
- [How retirement income is taxed](https://taxnotes.ca/guides/retirement-income.md): How CPP, OAS, pensions, RRIFs, annuities, TFSAs and investments are taxed in retirement, and how withholding or instalments help you avoid a bill at tax time.
- [Pension income splitting](https://taxnotes.ca/guides/pension-income-splitting.md): How couples can report up to half of one spouse's eligible pension income on the other's return, what income qualifies, and how to make the election.
- [The OAS clawback: how the recovery tax works](https://taxnotes.ca/guides/oas-clawback.md): How the Old Age Security recovery tax works: the income threshold, how it comes off your monthly payments, ways to reduce it, and the rules for non-residents.
- [When to start CPP and OAS](https://taxnotes.ca/guides/when-to-start-cpp-and-oas.md): How starting your CPP and OAS pensions earlier or later changes the payments, and the tax points to weigh: withholding and the OAS recovery tax.
- [Workplace pension plans: RPPs, DPSPs and PRPPs](https://taxnotes.ca/guides/workplace-pension-plans.md): How workplace pension and profit-sharing plans work, how a pension adjustment cuts your RRSP room, and what happens to your pension when you leave a job.
- [Credits for caregivers](https://taxnotes.ca/guides/caregiver-credits.md): Tax credits for people who support a spouse, child, parent or other relative with an impairment: the Canada caregiver credit, transfers and medical costs.
- [RDSP basics](https://taxnotes.ca/guides/rdsp.md): How a registered disability savings plan works: who can have one, contributions, government grants and bonds, withdrawals and the tax on them.
- [The disability tax credit](https://taxnotes.ca/guides/disability-tax-credit.md): Who qualifies for the disability tax credit, how to apply with a medical practitioner, and how to claim or transfer it, including for past years.
- [Snowbirds and U.S. property: the Canadian tax side](https://taxnotes.ca/guides/snowbirds-and-us-property.md): Wintering in the U.S.? How you stay a Canadian resident for tax, and how to report U.S. rental income, the sale of U.S. property and Form T1135.
- [Business use of home: claiming a home office when you're self-employed](https://taxnotes.ca/guides/business-use-of-home.md): When you can deduct home office costs as a self-employed person, which costs count, how to work out the business share, the income limit, and CCA on your home.
- [Capital cost allowance: deducting equipment, vehicles and buildings](https://taxnotes.ca/guides/capital-cost-allowance.md): How CCA spreads the cost of business assets over several years: classes and rates, the first-year rules, selling, recapture and terminal losses.
- [CPP when you're your own boss](https://taxnotes.ca/guides/cpp-for-self-employed.md): Why the self-employed pay both halves of CPP, how contributions are worked out on your net business income, and which part you can deduct.
- [Deadlines for sole proprietors](https://taxnotes.ca/guides/deadlines-for-sole-proprietors.md): When to file and pay income tax, GST/HST and instalments if you run an unincorporated business with a December 31 year-end.
- [Do I need to register for GST/HST?](https://taxnotes.ca/guides/gst-hst-registration.md): The small supplier test, when you have to register and start charging GST/HST, why some businesses register early, and what changes once you do.
- [Farming and tax: income, losses and passing on the farm](https://taxnotes.ca/guides/farming-and-tax.md): How farmers report income, choose cash or accrual, handle inventory adjustments and farm losses, and pass farm property to their children.
- [Hiring your first employee: payroll basics](https://taxnotes.ca/guides/hiring-your-first-employee.md): What to do when you hire: a CRA payroll account, SIN and TD1 forms, deducting CPP, EI and tax, remitting on time, T4 slips and records of employment.
- [Keeping tax records: what to keep and for how long](https://taxnotes.ca/guides/keeping-records.md): The records individuals and self-employed people need, the six-year rule and when it runs longer, keeping records electronically, and what happens without them.
- [Professionals and tax: practising on your own or in a partnership](https://taxnotes.ca/guides/professionals-and-tax.md): How self-employed professionals report fees and work in progress, deduct dues, handle partnership income and GST/HST, and where professional corporations fit.
- [Should I incorporate yet?](https://taxnotes.ca/guides/should-i-incorporate.md): What changes when your business becomes a corporation, how the small business rate works, and the questions that tell you whether it's worth it yet.
- [Side gigs and platform income](https://taxnotes.ca/guides/side-gigs-and-platform-income.md): Driving, delivering, selling online or renting through an app: reporting the income, when GST/HST applies, what platforms tell the CRA, and what you can deduct.
- [Vehicle expenses when you're self-employed](https://taxnotes.ca/guides/vehicle-expenses.md): How to claim the business share of your vehicle costs, keep a logbook the CRA accepts, use the three-month sample rule, and claim capital cost allowance.
- [What can I deduct as a self-employed person?](https://taxnotes.ca/guides/what-can-i-deduct.md): The business expenses you can deduct, how home office and vehicle claims work, which purchases are capital, and the records the CRA expects you to keep.
- [Corporate filing and payment dates (T2)](https://taxnotes.ca/guides/corporate-filing-dates.md): When a corporation's T2 return is due, when its tax has to be paid, how instalments work, and what happens if you're late.
- [Holding investments in a corporation](https://taxnotes.ca/guides/passive-investment-income.md): How a CCPC's investment income is taxed, how part of that tax comes back when dividends are paid, and how passive income can shrink the business limit.
- [Paying family members and the tax on split income (TOSI)](https://taxnotes.ca/guides/tosi-and-paying-family.md): When a salary paid to your spouse or children is deductible, payroll rules for relatives, and how the tax on split income (TOSI) works and who is exempt.
- [Paying yourself: salary or dividends?](https://taxnotes.ca/guides/salary-vs-dividends.md): How salary and dividends from your own corporation are taxed, what each does for CPP, EI and RRSP room, and what to weigh when choosing a mix.
- [Selling or winding up your company](https://taxnotes.ca/guides/selling-or-winding-up.md): The tax side of leaving your corporation: selling shares or assets, the capital gains deduction, deemed dividends on a wind-up, and closing the books.
- [Shareholder loans](https://taxnotes.ca/guides/shareholder-loans.md): When money you borrow from your own corporation becomes taxable income, how the one-year repayment rule works, and the deemed interest benefit.
- [The small business deduction](https://taxnotes.ca/guides/small-business-deduction.md): How a Canadian-controlled private corporation pays a lower rate on active business income, and what can shrink the business limit.
- [Fixing past tax mistakes: the CRA's Voluntary Disclosures Program](https://taxnotes.ca/guides/voluntary-disclosures.md): How the CRA's Voluntary Disclosures Program works under the rules in effect since October 1, 2025: who qualifies, the relief available and how to apply.
- [The CRA is reviewing my return: reviews, matching and audits explained](https://taxnotes.ca/guides/cra-review-or-audit.md): Why the CRA checks returns, how a review differs from an audit, how to answer a letter and send documents, and what you can do if you disagree.
- [Tax for seniors and retirees: an overview](https://taxnotes.ca/guides/seniors-and-retirement.md): What changes at tax time when you retire or turn 65: taxable pensions, the age and pension amounts, pension splitting, the OAS clawback and paying tax.
- [Government benefits and disability supports: an overview](https://taxnotes.ca/guides/benefits-and-disability.md): The main federal payments, tax credits and savings plans for people with disabilities and their families, which are taxable, and why the DTC comes first.
- [Paying tax by instalments](https://taxnotes.ca/guides/tax-instalments.md): Who has to pay income tax in quarterly instalments, the four due dates, three ways to set the amount, and what paying late or too little costs.
- [The lifetime capital gains exemption](https://taxnotes.ca/guides/lifetime-capital-gains-exemption.md): How the lifetime capital gains exemption shelters gains on small business shares and farm or fishing property, what can reduce it, and how to claim it.
- [An executor's guide to the CRA](https://taxnotes.ca/guides/executors-guide.md): The tax jobs of an executor, step by step: notify the CRA and Service Canada, file the final and optional returns and the estate's T3, then get clearance.
- [Estate planning: the tax side](https://taxnotes.ca/guides/estate-planning.md): What happens to your property for tax purposes when you die, and what you can arrange now: spousal rollovers, plan beneficiaries, estates and gifts.
- [Financial independence: a tax-smart plan](https://taxnotes.ca/guides/financial-independence.md): How RRSPs and TFSAs are taxed going in and coming out, and how the OAS recovery tax can affect you once you live off your savings.
- [Foreign income, foreign tax and the T1135](https://taxnotes.ca/guides/foreign-income-and-t1135.md): Canadian residents report income from everywhere. How to convert it to dollars, claim a credit for foreign tax paid, and when you must file Form T1135.
- [Getting out of debt: start with non-deductible debt](https://taxnotes.ca/guides/get-out-of-debt.md): Interest on money borrowed to earn income can be deductible; interest on personal debt isn't. How the tax rules apply when you pay down what you owe.
- [How investments are taxed](https://taxnotes.ca/guides/investing-and-tax.md): Interest, Canadian dividends and capital gains are each taxed differently. How each one works, what costs count, and how capital losses can be used.
- [Real estate and tax: buying, renting, selling](https://taxnotes.ca/guides/real-estate-and-tax.md): The main tax rules for property in Canada: first-home programs when you buy, rental income while you own, and the principal residence exemption when you sell.
- [Registered savings plans compared (RRSP, TFSA, FHSA, RESP, RDSP)](https://taxnotes.ca/guides/registered-savings-plans.md): How Canada's five main registered plans differ on tax: whether contributions are deductible, and what's taxed when the money comes out.
- [Wills, estates and the final return](https://taxnotes.ca/guides/wills-and-estates.md): The tax side of a death: who files the final return and when, why property is treated as sold, what happens to an RRSP, and the clearance certificate.
- [Year-end tax checklist for 2026](https://taxnotes.ca/guides/year-end-tax-planning-2026.md): What to do by December 31, 2026: donations, medical receipts, TFSA and FHSA timing, RESP and RDSP grants, RRIF minimums, instalments and 2026 plan limits.
- [GST, HST and PST explained](https://taxnotes.ca/guides/gst-hst-pst-explained.md): How Canada's sales taxes fit together: the federal GST, the harmonized HST, and the separate provincial sales taxes, with each province's rate.

## Rates & data

- [Rates & tables](https://taxnotes.ca/rates/): every table, with the official sources each one cites
- [Income tax brackets](https://taxnotes.ca/rates/income-tax-brackets/): federal and provincial brackets and rates for every province and territory, plus combined marginal rates by income band
- [Personal tax credit amounts](https://taxnotes.ca/rates/personal-credits/): basic personal amount, age and pension amounts, and the rate each credit is worth
- [CPP, QPP, EI & QPIP](https://taxnotes.ca/rates/cpp-ei/): CPP, QPP, EI and QPIP contribution rates, earnings ceilings and maximums
- [Dividend tax credits](https://taxnotes.ca/rates/dividend-tax-credits/): gross-ups and credit rates for eligible and non-eligible dividends
- [RRSP, TFSA & FHSA limits](https://taxnotes.ca/rates/registered-plans/): RRSP, TFSA and FHSA limits, and the OAS clawback threshold
- [Corporate tax rates](https://taxnotes.ca/rates/corporate-tax/): small business and general rates, federal and provincial, with business limits
- [Sales tax rates](https://taxnotes.ca/rates/sales-tax/): GST, HST, PST and QST by province and territory
- [Tax statistics](https://taxnotes.ca/statistics/): key federal figures by tax year with the change, the CRA’s yearly indexation increase, and the CRA’s prescribed interest rates by quarter
- [Federal and provincial budgets](https://taxnotes.ca/budgets/): the latest federal, provincial and territorial budgets with links to the official pages, and why budget tax changes reach our figures only once the CRA publishes them
- [All calculators](https://taxnotes.ca/calculators/): every calculator, with what each one works out
- [Income tax & RRSP savings calculator](https://taxnotes.ca/calculators/income-tax/): income tax for any province or territory, and what an RRSP contribution saves (runs in the browser)
- [Compare provinces](https://taxnotes.ca/calculators/compare-provinces/): the same income taxed in every province and territory, side by side (runs in the browser)
- [RRSP & RRIF withdrawals](https://taxnotes.ca/calculators/rrsp-rrif-withdrawals/): RRIF minimum withdrawals, tax withheld on RRSP and RRIF withdrawals, and the tax you may owe at filing (runs in the browser)
- [Investment income tax](https://taxnotes.ca/calculators/investment-income/): tax on the same amount of interest, eligible and non-eligible dividends and capital gains (runs in the browser)
- [Loan & mortgage](https://taxnotes.ca/calculators/loan-mortgage/): mortgage and loan payments, amortization, and how much paying faster saves (runs in the browser)
- [Open data index](https://taxnotes.ca/data/v1/index.json): the tax years available, their URLs, the schema and the reuse terms
- [Tax data for 2025 (JSON)](https://taxnotes.ca/data/v1/2025.json): every 2025 rate, bracket, credit amount and limit we publish, with the official sources for each section
- [Tax data for 2026 (JSON)](https://taxnotes.ca/data/v1/2026.json): every 2026 rate, bracket, credit amount and limit we publish, with the official sources for each section
- [JSON Schema for the tax data](https://taxnotes.ca/data/v1/schema.json): money is in dollars; rates are decimals (0.145 = 14.5%); {"todo": "…"} marks a figure not yet published

## API & MCP

- [API v1](https://taxnotes.ca/api/v1/): public JSON API: no key, no cookies, CORS open, rate-limited
- [OpenAPI description](https://taxnotes.ca/api/v1/openapi.json)
- [MCP server](https://taxnotes.ca/mcp): Streamable HTTP (stateless): look up figures, calculate tax, search and read guides, list recent changes. Connect: claude mcp add --transport http taxnotes https://taxnotes.ca/mcp
- [The bot lounge](https://taxnotes.ca/for-ai/): how to connect, cite and reuse, for AI agents and developers

## Optional

- [All guides as one file](https://taxnotes.ca/llms-full.txt)
- [Site map](https://taxnotes.ca/site-map/): every page on the site
- [What's new](https://taxnotes.ca/changes/): every update, newest first; feeds at https://taxnotes.ca/changes/feed.xml (Atom) and https://taxnotes.ca/changes/feed.json (JSON Feed)