Updated: October 2026. All calculators use official government data.
Revised: January 2026
| Parameter | 2026 Value | Source |
|---|---|---|
| Federal tax brackets | 15% / 20.5% / 26% / 29% / 33% | CRA — T4032 |
| Ontario tax brackets | 5.05% / 9.15% / 11.16% / 12.16% / 13.16% | Ontario Ministry of Finance |
| Ontario surtax | 20% over $5,315 / 36% over $6,802 Ontario tax | Ontario Ministry of Finance |
| Ontario Health Premium | $0 to $900 by income | Ontario Ministry of Finance |
| Federal basic personal amount | $16,452 | CRA — TD1 |
| Ontario basic personal amount | $11$26,865 | Ontario — TD1ON |
| CPP employee rate | 5.95% on earnings up to $73,200 | CRA |
| CPP2 employee rate | 4.00% on $73,200 to $81,200 | CRA |
| EI employee rate (outside QC) | 1.64% up to $68,900 | CRA |
| Province | Rate 2026 | Source |
|---|---|---|
| Ontario (HST) | 13% | CRA |
| GST (all other provinces) | 5% | CRA |
| Registration threshold | $30,000 over 4 rolling quarters | CRA |
| Parameter | Value / Method | Source |
|---|---|---|
| Interest compounding | Semi-annual (Canadian standard) | Interest Act (Canada) |
| CMHC premium (under 20% down) | 2.80% to 4.00% by down payment | CMHC |
| OSFI stress test | 5.25% or rate + 2%, whichever is higher | OSFI — B-20 |
| Ontario Bracket | Rate | Source |
|---|---|---|
| Up to $55,000 | 0.5% | Ontario Land Transfer Tax Act |
| $55,001 to $250,000 | 1.0% | Ontario Land Transfer Tax Act |
| $250,001 to $400,000 | 1.5% | Ontario Land Transfer Tax Act |
| $400,001 to $2,000,000 | 2.0% | Ontario Land Transfer Tax Act |
| Over $2,000,000 | 2.5% | Ontario Land Transfer Tax Act |
| First-time buyer rebate (ON) | Max $4,000 | Ontario Ministry of Finance |
| Toronto MLTT first-buyer rebate | Max $4$4,475 | City of Toronto |
| Parameter | 2026 Value | Source |
|---|---|---|
| CPP max benefit at 65 | $1$1,507/month | Service Canada |
| YMPE (Year Max Pensionable Earnings) | $73,200 | CRA |
| YMPE2 (CPP2 ceiling) | $81,200 | CRA |
| Employee contribution rate (CPP) | 5.95% | CRA |
| Employee contribution rate (CPP2) | 4.00% | CRA |
| Parameter | 2026 Value | Source |
|---|---|---|
| OAS (ages 65-74) | ~$727/month | Service Canada |
| OAS (age 75+) | ~$800/month (10% boost) | Service Canada |
| Clawback threshold | ~$93,454 | CRA |
| Parameter | 2026 Value | Source |
|---|---|---|
| RRSP contribution limit | $32$33,810 or 18% of 2025 income | CRA |
| TFSA annual limit | $7,000 | CRA |
| FHSA annual limit | $8,000 (lifetime $40,000) | CRA |
| Parameter | 2026 Value | Source |
|---|---|---|
| First 5,000 km | 72¢/km | CRA — Vehicle rates |
| Additional km | 66¢/km | CRA — Vehicle rates |
