Rates last verified on October 20, 2026. Latest build: 57 of 57 tests passed.
Where the rates come from
- Federal and provincial brackets, credits, CPP, EI: CRA T4127 Payroll Deductions Formulas, January and July 2026 editions.
- Quebec tax, QPP and QPIP: Revenu Québec 2026 figures.
- Mid-year changes applied to the full 2026 year: B.C. lowest rate 5.60% and $690 tax reduction, P.E.I. 20% bracket over $200,000, Newfoundland and Labrador basic personal amount $13,094.
- Benefits: CRA pages and calculation sheets for July 2026 to June 2027.
- Newcomers, instalments, GST/HST: CRA guidance pages listed on each calculator.
Published figures we check against
Each row is recalculated every time the site is built. The build stops if any automated test fails.
| Check | Source | Published | Our result |
|---|---|---|---|
| Federal tax on $58,523 of taxable income | RCGT 2026 tables | $8,193 | $8,193 |
| Federal tax on $258,482 | RCGT 2026 tables | $59,275 | $59,275 |
| Ontario tax on $107,785 (before credits) | RCGT 2026 tables | $7,653 | $7,653 |
| Maximum CPP contribution (employee) | CRA | $4,230.45 | $4,230.45 |
| Maximum CPP2 contribution | CRA | $416.00 | $416.00 |
| Maximum EI premium | CRA | $1,123.07 | $1,123.07 |
| Maximum QPP contribution | Revenu Québec | $4,479.30 | $4,479.30 |
| Maximum QPIP premium | Revenu Québec | $442.90 | $442.90 |
| Top combined rate, Ontario | Published 2026 rates | 53.53% | 53.53% |
| Top combined rate, Quebec | Published 2026 rates | 53.31% | 53.31% |
| Top combined rate, P.E.I. (new 20% bracket) | EY, P.E.I. Budget 2026 | 53.00% | 53.00% |
| B.C. tax reduction at $44,952 net income | gov.bc.ca | $0.00 | $0.00 |
| Newcomer federal BPA, 240 days resident | CRA proration rule | $10,817.75 | $10,817.75 |
| Groceries and Essentials Benefit, single maximum | CRA | $679 | $679 |
| Groceries and Essentials Benefit, couple + 2 children at $55,000 | Published example | $929.60 | $929.60 |
| Ontario energy and property tax credit maximum, under 64 | CRA 2026 calculation sheet | $1,307 | $1,307 |
| Ontario energy and property tax credit maximum, 64+ | CRA | $1,488 | $1,488 |
What every calculator assumes
- A single person claiming the basic personal amount and credits for CPP/QPP, EI and the Canada employment amount, unless the calculator asks for more.
- Provincial tax is for the province or territory where you live on December 31.
- Not yet included: dividends, Ontario’s LIFT credit, low-income tax reductions in Nova Scotia, New Brunswick, Newfoundland and Labrador and P.E.I., age, pension, spouse, dependant, disability, medical, tuition (provincial) and donation credits, alternative minimum tax and the OAS clawback.
Update schedule
- November: CRA indexation for the next year.
- January and July: new T4127 payroll formulas.
- Spring: provincial budgets.
- July: new benefit year for the Canada Groceries and Essentials Benefit and the Ontario Trillium Benefit.
Sources
- CRA T4127 Payroll Deductions Formulas, 122nd edition (January 2026)
- CRA T4127 Payroll Deductions Formulas, 123rd edition (July 2026)
- Revenu Québec, main changes for 2026
- B.C. Budget 2026 tax changes
- B.C. basic personal income tax credits
- P.E.I. Budget 2026 summary (EY)
- CRA: Canada Groceries and Essentials Benefit
- CRA: 2026 OEPTC calculation sheet