Rates & tables
Current figures for 2025 and 2026, taken from the Canada Revenue Agency and, for Quebec, Revenu Québec. Each table lists its sources and the date we checked them.
- PersonalIncome tax bracketsFederal and provincial brackets and rates for every province and territory, plus combined marginal rates.
- PersonalPersonal tax credit amountsBasic personal amount, age and pension amounts, and the rate each credit is worth.
- PayrollCPP, QPP, EI & QPIPContribution rates, earnings ceilings and annual maximums.
- InvestingDividend tax creditsGross-ups and credit rates for eligible and non-eligible dividends.
- SavingRRSP, TFSA & FHSA limitsContribution limits by year, plus the OAS clawback threshold.
- BusinessCorporate tax ratesSmall business and general rates, federal and provincial, with business limits.
- BusinessSales tax ratesGST, HST, PST and QST by province and territory.