Canada
Sources and data for Canada
Every value the calculators use, with its effective dates and a link to the official source.
Federal income tax brackets
- Current value
Table with 5 brackets
$0 / $58,523 14% $58,523 / $117,045 20.5% $117,045 / $181,440 26% $181,440 / $258,482 29% $258,482 + 33% - From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Federal basic personal amount (maximum and minimum)
- Current value
- Maximum $16,452
- Minimum $14,829
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Canada employment amount
- Current value
- $1,501
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Provincial and territorial income tax brackets
- Area
- Alberta
- Current value
Table with 6 brackets
$0 / $61,200 8% $61,200 / $154,259 10% $154,259 / $185,111 12% $185,111 / $246,813 13% $246,813 / $370,220 14% $370,220 + 15% - From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
- Area
- British Columbia
- Current value
Table with 7 brackets
$0 / $50,363 5.6% $50,363 / $100,728 7.7% $100,728 / $115,648 10.5% $115,648 / $140,430 12.29% $140,430 / $190,405 14.7% $190,405 / $265,545 16.8% $265,545 + 20.5% - From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
- Area
- Manitoba
- Current value
Table with 3 brackets
$0 / $47,000 10.8% $47,000 / $100,000 12.75% $100,000 + 17.4% - From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
- Area
- New Brunswick
- Current value
Table with 4 brackets
$0 / $52,333 9.4% $52,333 / $104,666 14% $104,666 / $193,861 16% $193,861 + 19.5% - From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
- Area
- Newfoundland and Labrador
- Current value
Table with 8 brackets
$0 / $44,678 8.7% $44,678 / $89,354 14.5% $89,354 / $159,528 15.8% $159,528 / $223,340 17.8% $223,340 / $285,319 19.8% $285,319 / $570,638 20.8% $570,638 / $1,141,275 21.3% $1,141,275 + 21.8% - From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
- Area
- Nova Scotia
- Current value
Table with 5 brackets
$0 / $30,995 8.79% $30,995 / $61,991 14.95% $61,991 / $97,417 16.67% $97,417 / $157,124 17.5% $157,124 + 21% - From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
- Area
- Northwest Territories
- Current value
Table with 4 brackets
$0 / $53,003 5.9% $53,003 / $106,009 8.6% $106,009 / $172,346 12.2% $172,346 + 14.05% - From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
- Area
- Nunavut
- Current value
Table with 4 brackets
$0 / $55,801 4% $55,801 / $111,602 7% $111,602 / $181,439 9% $181,439 + 11.5% - From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
- Area
- Ontario
- Current value
Table with 5 brackets
$0 / $53,891 5.05% $53,891 / $107,785 9.15% $107,785 / $150,000 11.16% $150,000 / $220,000 12.16% $220,000 + 13.16% - From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
- Area
- Prince Edward Island
- Current value
Table with 6 brackets
$0 / $33,928 9.5% $33,928 / $65,820 13.47% $65,820 / $106,890 16.6% $106,890 / $142,520 17.62% $142,520 / $200,000 19% $200,000 + 20% - From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
- Area
- Saskatchewan
- Current value
Table with 3 brackets
$0 / $54,532 10.5% $54,532 / $155,805 12.5% $155,805 + 14.5% - From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
- Area
- Yukon
- Current value
Table with 5 brackets
$0 / $58,523 6.4% $58,523 / $117,045 9% $117,045 / $181,440 10.9% $181,440 / $500,000 12.8% $500,000 + 15% - From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Provincial and territorial basic personal amount
- Area
- Alberta
- Current value
- $22,769
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
- Area
- British Columbia
- Current value
- $13,216
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
- Area
- Manitoba
- Current value
- $15,780
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
- Area
- New Brunswick
- Current value
- $13,664
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
- Area
- Newfoundland and Labrador
- Current value
- $13,094
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
- Area
- Nova Scotia
- Current value
- $11,932
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
- Area
- Northwest Territories
- Current value
- $18,198
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
- Area
- Nunavut
- Current value
- $19,659
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
- Area
- Ontario
- Current value
- $12,989
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
- Area
- Prince Edward Island
- Current value
- $15,000
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
- Area
- Saskatchewan
- Current value
- $20,381
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
- Area
- Yukon
- Current value
- $16,452
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Manitoba basic personal amount phase-out range
- Current value
- from $200,000
- to $400,000
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Ontario surtax thresholds
- Current value
- first $5,818
- second $7,446
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Ontario surtax rates
- Current value
- first 20%
- second 36%
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Ontario tax reduction basic amount
- Current value
- $300
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Ontario Health Premium schedule
- Current value
Table with 5 brackets
$20,000 / $36,000 6% $36,000 / $48,000 6% 300.00 $48,000 / $72,000 25% 450.00 $72,000 / $200,000 25% 600.00 $200,000 + 25% 750.00 - From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Ontario Health Premium maximum
- Current value
- $900
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
BC tax reduction amount and income threshold
- Current value
- amount $690
- threshold $25,570
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
BC tax reduction phase-out rate
- Current value
- 3.56%
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Alberta supplemental tax credit threshold
- Current value
- $4,896
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Alberta supplemental tax credit rate
- Current value
- 25%
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
CPP and QPP 2026 earnings limits
- Current value
- YMPE $74,600
- YAMPE $85,000
- Basic exemption $3,500
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
CPP 2026 employee contribution rates
- Current value
- base 4.95%
- first 1%
- second 4%
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Quebec Pension Plan 2026 employee rates
- Current value
- base 5.3%
- first 1%
- second 4%
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
EI maximum annual insurable earnings
- Current value
- $68,900
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
EI 2026 premium rates
- Current value
- employee 1.63%
- employer 2.282%
- employee-qc 1.3%
- employer-qc 1.82%
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
QPIP maximum annual insurable earnings
- Current value
- $103,000
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
QPIP 2026 premium rates
- Current value
- employee 0.43%
- employer 0.602%
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
EI regular benefits basic rate
- Current value
- 55%
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
EI maximum weekly benefit
- Current value
- $729
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
GST or HST rate
- Area
- Alberta
- Current value
- 5%
- From
- April 1, 2025
- Checked on
- October 14, 2026
- Area
- British Columbia
- Current value
- 5%
- From
- April 1, 2025
- Checked on
- October 14, 2026
- Area
- Manitoba
- Current value
- 5%
- From
- April 1, 2025
- Checked on
- October 14, 2026
- Area
- New Brunswick
- Current value
- 15%
- From
- April 1, 2025
- Checked on
- October 14, 2026
- Area
- Newfoundland and Labrador
- Current value
- 15%
- From
- April 1, 2025
- Checked on
- October 14, 2026
- Area
- Nova Scotia
- Current value
- 14%
- From
- April 1, 2025
- Checked on
- October 14, 2026
- Area
- Northwest Territories
- Current value
- 5%
- From
- April 1, 2025
- Checked on
- October 14, 2026
- Area
- Nunavut
- Current value
- 5%
- From
- April 1, 2025
- Checked on
- October 14, 2026
- Area
- Ontario
- Current value
- 13%
- From
- April 1, 2025
- Checked on
- October 14, 2026
- Area
- Prince Edward Island
- Current value
- 15%
- From
- April 1, 2025
- Checked on
- October 14, 2026
- Area
- Quebec
- Current value
- 5%
- From
- April 1, 2025
- Checked on
- October 14, 2026
- Area
- Saskatchewan
- Current value
- 5%
- From
- April 1, 2025
- Checked on
- October 14, 2026
- Area
- Yukon
- Current value
- 5%
- From
- April 1, 2025
- Checked on
- October 14, 2026
Provincial sales tax rate (PST, RST or QST)
- Area
- Alberta
- Current value
- 0%
- From
- April 1, 2025
- Checked on
- October 14, 2026
- Area
- British Columbia
- Current value
- 7%
- From
- April 1, 2025
- Checked on
- October 14, 2026
- Area
- Manitoba
- Current value
- 7%
- From
- April 1, 2025
- Checked on
- October 14, 2026
- Area
- New Brunswick
- Current value
- 0%
- From
- April 1, 2025
- Checked on
- October 14, 2026
- Area
- Newfoundland and Labrador
- Current value
- 0%
- From
- April 1, 2025
- Checked on
- October 14, 2026
- Area
- Nova Scotia
- Current value
- 0%
- From
- April 1, 2025
- Checked on
- October 14, 2026
- Area
- Northwest Territories
- Current value
- 0%
- From
- April 1, 2025
- Checked on
- October 14, 2026
- Area
- Nunavut
- Current value
- 0%
- From
- April 1, 2025
- Checked on
- October 14, 2026
- Area
- Ontario
- Current value
- 0%
- From
- April 1, 2025
- Checked on
- October 14, 2026
- Area
- Prince Edward Island
- Current value
- 0%
- From
- April 1, 2025
- Checked on
- October 14, 2026
- Area
- Quebec
- Current value
- 9.975%
- From
- April 1, 2025
- Checked on
- October 14, 2026
- Area
- Saskatchewan
- Current value
- 6%
- From
- April 1, 2025
- Checked on
- October 14, 2026
- Area
- Yukon
- Current value
- 0%
- From
- April 1, 2025
- Checked on
- October 14, 2026
General minimum wage per hour
- Area
- Alberta
- Current value
- $15
- From
- June 26, 2019
- Checked on
- October 14, 2026
- Area
- British Columbia
- Current value
- $18.25
- From
- June 1, 2026
- Checked on
- October 14, 2026
- Area
- Manitoba
- Current value
- $16.40
- From
- October 1, 2026
- Checked on
- October 14, 2026
- Area
- New Brunswick
- Current value
- $15.90
- From
- April 1, 2026
- Checked on
- October 14, 2026
- Area
- Newfoundland and Labrador
- Current value
- $16.35
- From
- April 1, 2026
- Checked on
- October 14, 2026
- Area
- Nova Scotia
- Current value
- $17
- From
- October 1, 2026
- Checked on
- October 14, 2026
- Area
- Northwest Territories
- Current value
- $17.20
- From
- September 1, 2026
- Checked on
- October 14, 2026
- Area
- Nunavut
- Current value
- $20.17
- From
- September 1, 2026
- Checked on
- October 14, 2026
- Area
- Ontario
- Current value
- $17.95
- From
- October 1, 2026
- Checked on
- October 14, 2026
- Area
- Prince Edward Island
- Current value
- $17.30
- From
- October 1, 2026
- Until
- March 31, 2027
- Checked on
- October 14, 2026
- Area
- Quebec
- Current value
- $16.60
- From
- May 1, 2026
- Checked on
- October 14, 2026
- Area
- Saskatchewan
- Current value
- $15.70
- From
- October 1, 2026
- Checked on
- October 14, 2026
- Area
- Yukon
- Current value
- $18.51
- From
- April 1, 2026
- Checked on
- October 14, 2026
Federal minimum wage per hour
- Current value
- $18.15
- From
- April 1, 2026
- Checked on
- October 14, 2026
Vacation pay, federal (Canada Labour Code)
- Current value
- rate-0 4
- years-1 5
- rate-1 6
- years-2 10
- rate-2 8
- From
- January 1, 2026
- Checked on
- October 14, 2026
Vacation pay, Ontario
- Current value
- rate-0 4
- years-1 5
- rate-1 6
- From
- January 1, 2026
- Checked on
- October 14, 2026
Vacation pay, British Columbia
- Current value
- rate-0 4
- years-1 5
- rate-1 6
- From
- January 1, 2026
- Checked on
- October 14, 2026
Vacation pay, Alberta
- Current value
- rate-0 4
- years-1 5
- rate-1 6
- From
- January 1, 2026
- Checked on
- October 14, 2026
Overtime rule, federal
- Current value
- daily 8
- weekly 40
- factor 1.5
- From
- January 1, 2026
- Checked on
- October 14, 2026
Overtime rule, Ontario
- Current value
- weekly 44
- factor 1.5
- From
- January 1, 2026
- Checked on
- October 14, 2026
Overtime rule, British Columbia
- Current value
- daily 8
- daily-double 12
- weekly 40
- factor 1.5
- factor-double 2
- From
- January 1, 2026
- Checked on
- October 14, 2026
Overtime rule, Alberta
- Current value
- daily 8
- weekly 44
- factor 1.5
- From
- January 1, 2026
- Checked on
- October 14, 2026
Notice of termination, federal (weeks by months of service)
- Current value
- 3 2
- 36 3
- 48 4
- 60 5
- 72 6
- 84 7
- 96 8
- From
- January 1, 2026
- Checked on
- October 14, 2026
Notice of termination, Ontario (weeks by months of service)
- Current value
- 3 1
- 12 2
- 36 3
- 48 4
- 60 5
- 72 6
- 84 7
- 96 8
- From
- January 1, 2026
- Checked on
- October 14, 2026
Compensation for length of service, BC (weeks by months of service)
- Current value
- 3 1
- 12 2
- 36 3
- 48 4
- 60 5
- 72 6
- 84 7
- 96 8
- From
- January 1, 2026
- Source
- Government of British ColumbiaLiability resulting from length of service, Act Part 8, Section 63
- Checked on
- October 14, 2026
Termination notice, Alberta (weeks by months of service)
- Current value
- 3 1
- 24 2
- 48 4
- 72 5
- 96 6
- 120 8
- From
- January 1, 2026
- Checked on
- October 14, 2026
Severance pay, federal
- Current value
- min-months 12
- days-per-year 2
- min-days 5
- From
- January 1, 2026
- Checked on
- October 14, 2026
Severance pay, Ontario
- Current value
- min-years 5
- weeks-per-year 1
- max-weeks 26
- min-payroll 2,500,000
- From
- January 1, 2026
- Checked on
- October 14, 2026
RRSP dollar limit
- Current value
- $33,810
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
RRSP room as a share of earned income
- Current value
- 18%
- From
- January 1, 2026
- Checked on
- October 14, 2026
TFSA dollar limit by year
- Current value
- 2009 $5,000
- 2010 $5,000
- 2011 $5,000
- 2012 $5,000
- 2013 $5,500
- 2014 $5,500
- 2015 $10,000
- 2016 $5,500
- 2017 $5,500
- 2018 $5,500
- 2019 $6,000
- 2020 $6,000
- 2021 $6,000
- 2022 $6,000
- 2023 $6,500
- 2024 $7,000
- 2025 $7,000
- 2026 $7,000
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 14, 2026
Capital gains inclusion rate
- Current value
- 50%
- From
- January 1, 2026
- Checked on
- October 14, 2026
OAS recovery tax minimum income threshold by income year
- Current value
- 2024 $90,997
- 2025 $93,454
- 2026 $95,323
- From
- January 1, 2026
- Until
- December 31, 2026
- Source
- Employment and Social Development Canada (Labour Program)Old Age Security pension recovery tax
- Checked on
- October 14, 2026
OAS recovery tax rate
- Current value
- 15%
- From
- January 1, 2026
- Source
- Employment and Social Development Canada (Labour Program)Old Age Security pension recovery tax
- Checked on
- October 14, 2026
Canada child benefit maximum per child
- Current value
- Under 6 $8,157
- 6 to 17 $6,883
- From
- July 1, 2026
- Until
- June 30, 2027
- Checked on
- October 14, 2026
Canada child benefit income thresholds
- Current value
- first $38,237
- second $82,847
- From
- July 1, 2026
- Until
- June 30, 2027
- Checked on
- October 14, 2026
Canada child benefit reduction rate between the thresholds
- Current value
- 1 7%
- 2 13.5%
- 3 19%
- 4 23%
- From
- July 1, 2026
- Until
- June 30, 2027
- Checked on
- October 14, 2026
Canada child benefit reduction rate above the second threshold
- Current value
- 1 3.2%
- 2 5.7%
- 3 8%
- 4 9.5%
- From
- July 1, 2026
- Until
- June 30, 2027
- Checked on
- October 14, 2026
Canada child benefit fixed reduction above the second threshold
- Current value
- 1 $3,123
- 2 $6,022
- 3 $8,476
- 4 $10,260
- From
- July 1, 2026
- Until
- June 30, 2027
- Checked on
- October 14, 2026
Ontario land transfer tax (one or two single family residences)
- Current value
Table with 5 brackets
$0 / $55,000 0.5% $55,000 / $250,000 1% $250,000 / $400,000 1.5% $400,000 / $2,000,000 2% $2,000,000 + 2.5% - From
- January 1, 2017
- Checked on
- October 14, 2026
Ontario first-time homebuyer refund maximum
- Current value
- $4,000
- From
- January 1, 2017
- Checked on
- October 14, 2026
Toronto municipal land transfer tax (one or two single family residences)
- Current value
Table with 10 brackets
$0 / $55,000 0.5% $55,000 / $250,000 1% $250,000 / $400,000 1.5% $400,000 / $2,000,000 2% $2,000,000 / $3,000,000 2.5% $3,000,000 / $4,000,000 4.4% $4,000,000 / $5,000,000 5.45% $5,000,000 / $10,000,000 6.5% $10,000,000 / $20,000,000 7.55% $20,000,000 + 8.6% - From
- April 1, 2026
- Checked on
- October 14, 2026
Toronto first-time purchaser MLTT rebate maximum
- Current value
- $4,475
- From
- April 1, 2026
- Checked on
- October 14, 2026
BC property transfer tax
- Current value
Table with 3 brackets
$0 / $200,000 1% $200,000 / $2,000,000 2% $2,000,000 + 3% - From
- January 1, 2026
- Checked on
- October 14, 2026
BC further tax: residential value threshold
- Current value
- $3,000,000
- From
- January 1, 2026
- Checked on
- October 14, 2026
BC further tax rate on residential value over the threshold
- Current value
- 2%
- From
- January 1, 2026
- Checked on
- October 14, 2026
BC first time home buyers' exemption
No verified figure for today
Québec income tax brackets
- Current value
Table with 4 brackets
$0 / $54,345 14% $54,345 / $108,680 19% $108,680 / $132,245 24% $132,245 + 25.75% - From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 16, 2026
Québec basic personal amount
- Current value
- $18,952
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 16, 2026
Québec deduction for workers
- Current value
- rate $6
- max $1,450
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 16, 2026
Refundable Quebec abatement
- Current value
- 16.5%
- From
- January 1, 2026
- Until
- December 31, 2026
- Checked on
- October 16, 2026
Québec land transfer duties (welcome tax)
- Current value
Table with 3 brackets
$0 / $62,900 0.5% $62,900 / $315,000 1% $315,000 + 1.5% - From
- January 1, 2026
- Until
- December 31, 2026
- Source
- Gouvernement du QuébecDroits sur les mutations immobilières : taux pour l'exercice financier 2026
- Checked on
- October 16, 2026
Québec vacation pay (Act respecting labour standards, s. 74)
No verified figure for today
Québec overtime (Act respecting labour standards, s. 52 and 55)
No verified figure for today
Québec notice of termination (Act respecting labour standards, s. 82)
No verified figure for today
Values that update automatically
Consumer Price Index, all-items, Canada (2002=100)
- Current value
- 170
- Latest figure
- September 1, 2026
US dollar in Canadian dollars, daily average
- Current value
- $1.4255
- Latest figure
- November 12, 2026
Bank of Canada target for the overnight rate
- Current value
- 2.5%
- Latest figure
- November 11, 2026
Chartered bank prime business rate
- Current value
- 4.7%
- Latest figure
- November 11, 2026