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CPP and EI rates and maximums

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CPP 2026: Year's maximum pensionable earnings (YMPE)

Actual

$74,600

Period
2026
Unit
Canadian dollars
Stored value
74600

CPP 2026: basic exemption

Actual

$3,500

Period
2026
Unit
Canadian dollars
Stored value
3500

CPP 2026: maximum contributory earnings

Actual

$71,100

Period
2026
Unit
Canadian dollars
Stored value
71100

CPP 2026: employee rate

Actual

5.9%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.0595

CPP 2026: employer rate

Actual

5.9%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.0595

CPP 2026: self-employed rate

Actual

11.9%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.119

Self-employed people pay both the employee and the employer share, so their rate and maximum are twice the employee's.

CPP 2026: maximum employee contribution

Actual

$4,230

Period
2026
Unit
Canadian dollars
Stored value
4230.45

CPP 2026: maximum employer contribution

Actual

$4,230

Period
2026
Unit
Canadian dollars
Stored value
4230.45

CPP 2026: maximum self-employed contribution

Actual

$8,461

Period
2026
Unit
Canadian dollars
Stored value
8460.9

Self-employed people pay both the employee and the employer share, so their rate and maximum are twice the employee's.

CPP 2026: base portion of the employee rate (earns the credit)

Actual

5.0%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.0495

The employee's 5.95% splits into the base 4.95%, which earns a non-refundable credit (T1 line 30800, AB428 line 58240), and the first additional 1%, which is deducted from income together with all CPP2 contributions (T1 line 22215).

CPP 2026: maximum base contribution

Actual

$3,519

Period
2026
Unit
Canadian dollars
Stored value
3519.45

CPP 2026: first additional portion of the employee rate (deducted from income)

Actual

1.0%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.01

The employee's 5.95% splits into the base 4.95%, which earns a non-refundable credit (T1 line 30800, AB428 line 58240), and the first additional 1%, which is deducted from income together with all CPP2 contributions (T1 line 22215).

CPP 2026: maximum first additional contribution

Actual

$711

Period
2026
Unit
Canadian dollars
Stored value
711

CPP2 2026: Year's additional maximum pensionable earnings (YAMPE)

Actual

$85,000

Period
2026
Unit
Canadian dollars
Stored value
85000

CPP2 applies to earnings between the YMPE and the YAMPE. All of it is deducted from income (T1 line 22215).

CPP2 2026: employee rate

Actual

4.0%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.04

CPP2 2026: employer rate

Actual

4.0%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.04

CPP2 2026: self-employed rate

Actual

8.0%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.08

CPP2 2026: maximum employee contribution

Actual

$416

Period
2026
Unit
Canadian dollars
Stored value
416

CPP2 2026: maximum employer contribution

Actual

$416

Period
2026
Unit
Canadian dollars
Stored value
416

CPP2 2026: maximum self-employed contribution

Actual

$832

Period
2026
Unit
Canadian dollars
Stored value
832

EI 2026: maximum insurable earnings

Actual

$68,900

Period
2026
Unit
Canadian dollars
Stored value
68900

EI 2026: employee rate

Actual

1.6%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.0163

Applies outside Quebec. Employee premiums earn a non-refundable credit (T1 line 31200, AB428 line 58300).

EI 2026: employer premium as a multiple of the employee rate

Actual

1.4

Period
2026
Unit
Index
Stored value
1.4

EI 2026: employer rate

Actual

2.3%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.02282

EI 2026: maximum employee premium

Actual

$1,123

Period
2026
Unit
Canadian dollars
Stored value
1123.07

Applies outside Quebec. Employee premiums earn a non-refundable credit (T1 line 31200, AB428 line 58300).

EI 2026: maximum employer premium

Actual

$1,572

Period
2026
Unit
Canadian dollars
Stored value
1572.3

EI 2026: regular benefit rate (share of insurable weekly earnings)

Actual

55.0%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.55

Regular benefits: for most people, 55% of average insurable weekly earnings, up to the weekly maximum.

  • Employment and Social Development Canada, EI regular benefits: How much you could receive (opens in a new tab)Section "You could get up to 55% of your earnings": "As of January 1, 2026, the maximum yearly insurable earnings amount is $68,900. This means that you can receive a maximum amount of $729 per week."Published December 31, 2025. Accessed September 28, 2026.

EI 2026: maximum weekly regular benefit

Actual

$729

Period
2026
Unit
Canadian dollars
Stored value
729
  • Employment and Social Development Canada, EI regular benefits: How much you could receive (opens in a new tab)Section "You could get up to 55% of your earnings": "As of January 1, 2026, the maximum yearly insurable earnings amount is $68,900. This means that you can receive a maximum amount of $729 per week."Published December 31, 2025. Accessed September 28, 2026.

EI 2026, Quebec: maximum insurable earnings

Actual

$68,900

Period
2026
Unit
Canadian dollars
Stored value
68900

EI 2026, Quebec: employee rate

Actual

1.3%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.013

Lower because Quebec administers its own maternity, parental and adoption benefits (Quebec Parental Insurance Plan).

EI 2026, Quebec: employer rate

Actual

1.8%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.0182

EI 2026, Quebec: maximum employee premium

Actual

$896

Period
2026
Unit
Canadian dollars
Stored value
895.7

EI 2026, Quebec: maximum employer premium

Actual

$1,254

Period
2026
Unit
Canadian dollars
Stored value
1253.98

Federal 2026: rate of bracket 1

Actual

14.0%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.14

Federal 2026: top of bracket 1, where bracket 2 begins

Actual

$58,523

Period
2026
Unit
Canadian dollars
Stored value
58523

Federal 2026: rate of bracket 2

Actual

20.5%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.205

Federal 2026: top of bracket 2, where bracket 3 begins

Actual

$117,045

Period
2026
Unit
Canadian dollars
Stored value
117045

Federal 2026: rate of bracket 3

Actual

26.0%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.26

Federal 2026: top of bracket 3, where bracket 4 begins

Actual

$181,440

Period
2026
Unit
Canadian dollars
Stored value
181440

Federal 2026: rate of bracket 4

Actual

29.0%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.29

Federal 2026: top of bracket 4, where bracket 5 begins

Actual

$258,482

Period
2026
Unit
Canadian dollars
Stored value
258482

Federal 2026: rate of bracket 5

Actual

33.0%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.33

Alberta 2026: rate of bracket 1

Actual

8.0%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.08

Alberta 2026: top of bracket 1, where bracket 2 begins

Actual

$61,200

Period
2026
Unit
Canadian dollars
Stored value
61200

Alberta 2026: rate of bracket 2

Actual

10.0%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.1

Alberta 2026: top of bracket 2, where bracket 3 begins

Actual

$154,259

Period
2026
Unit
Canadian dollars
Stored value
154259

Alberta 2026: rate of bracket 3

Actual

12.0%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.12

Alberta 2026: top of bracket 3, where bracket 4 begins

Actual

$185,111

Period
2026
Unit
Canadian dollars
Stored value
185111

Alberta 2026: rate of bracket 4

Actual

13.0%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.13

Alberta 2026: top of bracket 4, where bracket 5 begins

Actual

$246,813

Period
2026
Unit
Canadian dollars
Stored value
246813

Alberta 2026: rate of bracket 5

Actual

14.0%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.14

Alberta 2026: top of bracket 5, where bracket 6 begins

Actual

$370,220

Period
2026
Unit
Canadian dollars
Stored value
370220

Alberta 2026: rate of bracket 6

Actual

15.0%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.15

Federal 2026: indexation of brackets and credit amounts

Actual

2.0%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.02

Alberta 2026: indexation of thresholds and credit amounts

Actual

2.0%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.02

Federal 2026: basic personal amount (maximum)

Actual

$16,452

Period
2026
Unit
Canadian dollars
Stored value
16452

Federal 2026: net income where the basic personal amount starts to phase out

Actual

$181,440

Period
2026
Unit
Canadian dollars
Stored value
181440

Federal 2026: net income where the basic personal amount reaches its minimum

Actual

$258,482

Period
2026
Unit
Canadian dollars
Stored value
258482

Federal 2026: basic personal amount (minimum)

Actual

$14,829

Period
2026
Unit
Canadian dollars
Stored value
14829

Federal 2026: Canada employment amount

Actual

$1,501

Period
2026
Unit
Canadian dollars
Stored value
1501

Federal 2026: lowest rate before the cut

Actual

15.0%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.15

Federal 2026: blended lowest rate for the 2025 tax year

Actual

14.5%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.145

Alberta 2026: basic personal amount

Actual

$22,769

Period
2026
Unit
Canadian dollars
Stored value
22769

Alberta 2026: non-refundable credit rate

Actual

8.0%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.08

Alberta 2026: rate of the bracket introduced in 2025

Actual

8.0%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.08

Alberta 2026: top of the new bracket in 2025

Actual

$60,000

Period
2026
Unit
Canadian dollars
Stored value
60000

Alberta 2026: lowest rate before the new bracket

Actual

10.0%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.1

FEDERAL 2027: Rate for non-refundable credits such as the basic personal amount

Actual

14.0%

Period
2027
Unit
Ratio, shown as a percentage
Stored value
0.14

ALBERTA 2027: Cap on the Alberta escalator when no rate is prescribed

Actual

2.0%

Period
2027
Unit
Ratio, shown as a percentage
Stored value
0.02

ALBERTA 2027: Alberta consumer prices, August 2026 compared with August 2025

Actual

3.8%

Period
2027
Unit
Ratio, shown as a percentage
Stored value
0.038

CPP 2027: Base contribution rate (employee and employer, each)

Actual

4.8%

Period
2027
Unit
Ratio, shown as a percentage
Stored value
0.0475

CPP 2027: Employee and employer contribution rate (base plus first additional)

Actual

5.8%

Period
2027
Unit
Ratio, shown as a percentage
Stored value
0.0575

CPP 2027: Self-employed contribution rate (base plus first additional)

Actual

11.5%

Period
2027
Unit
Ratio, shown as a percentage
Stored value
0.115

EI 2027: Maximum annual insurable earnings

Preliminary

$70,800

Period
2027
Unit
Canadian dollars
Stored value
70800

EI 2027: Employee premium rate

Preliminary

1.6%

Period
2027
Unit
Ratio, shown as a percentage
Stored value
0.0164

EI 2027: Employer premium as a multiple of the employee premium

Preliminary

1.4

Period
2027
Unit
Index
Stored value
1.4

EI 2027: Maximum annual employee premium

Preliminary

$1,161

Period
2027
Unit
Canadian dollars
Stored value
1161.12

EI 2027: Maximum annual employer premium (per employee)

Preliminary

$1,626

Period
2027
Unit
Canadian dollars
Stored value
1625.57

EI 2027: Employee premium rate, Quebec residents

Preliminary

1.3%

Period
2027
Unit
Ratio, shown as a percentage
Stored value
0.0129

EI 2027: Maximum annual employee premium, Quebec residents

Preliminary

$913

Period
2027
Unit
Canadian dollars
Stored value
913.32

EI 2027: Maximum annual employer premium, Quebec (per employee)

Preliminary

$1,279

Period
2027
Unit
Canadian dollars
Stored value
1278.65

EI 2027: Quebec Parental Insurance Plan premium reduction

Preliminary

0.4%

Period
2027
Unit
Ratio, shown as a percentage
Stored value
0.0035

EI 2027: Effect on the 2027 break-even rate of EI-funded measures announced August 25, 2026

Forecast

0.0%

Period
2027
Unit
Ratio, shown as a percentage
Stored value
0.0002

EI 2027: EI Operating Account cumulative balance at December 31, 2026 (projected)

Forecast

-$15,623,000,000 (-$15.6B)

Period
2027
Unit
Canadian dollars
Stored value
-15623000000

EI 2027: EI Operating Account cumulative balance at December 31, 2027 (projected)

Forecast

-$16,726,000,000 (-$16.7B)

Period
2027
Unit
Canadian dollars
Stored value
-16726000000

EI 2027: Additional investment in provincial training agreements over five years from 2026-27, funded from the EI Operating Account (announced July 16, 2026)

Preliminary

$2,000,000,000 ($2.0B)

Period
2027
Unit
Canadian dollars
Stored value
2000000000

RRSP and TFSA 2027: RRSP dollar limit for 2027

Preliminary

$35,390

Period
2027
Unit
Canadian dollars
Stored value
35390

RRSP and TFSA 2027: Share of previous year's earned income that sets the RRSP deduction limit

Actual

18.0%

Period
2027
Unit
Ratio, shown as a percentage
Stored value
0.18

RRSP and TFSA 2026: Money purchase limit for 2026 (sets the 2027 RRSP dollar limit)

Preliminary

$35,390

Period
2026
Unit
Canadian dollars
Stored value
35390

RRSP and TFSA 2027: Lifetime over-contribution allowed before the monthly penalty tax applies

Actual

$2,000

Period
2027
Unit
Canadian dollars
Stored value
2000

RRSP and TFSA 2027: Monthly tax on RRSP contributions above the deduction limit plus the buffer

Actual

1.0%

Period
2027
Unit
Ratio, shown as a percentage
Stored value
0.01

RRSP and TFSA 2027: Age at which TFSA room starts to accumulate

Actual

18

Period
2027
Unit
Years
Stored value
18

OAS: Maximum monthly OAS pension, ages 65 to 74, October to December 2026

Actual

$763

Period
2026
Unit
Canadian dollars
Stored value
762.5

OAS: Maximum monthly OAS pension, ages 75 and over, October to December 2026

Actual

$839

Period
2026
Unit
Canadian dollars
Stored value
838.75

OAS: Maximum monthly GIS, single, widowed or divorced, October to December 2026

Actual

$1,139

Period
2026
Unit
Canadian dollars
Stored value
1138.9

OAS: Maximum monthly GIS, partner receives full OAS pension (or the Allowance), October to December 2026

Actual

$686

Period
2026
Unit
Canadian dollars
Stored value
685.56

OAS: Annual income limit for the single GIS, October to December 2026

Actual

$23,112

Period
2026
Unit
Canadian dollars
Stored value
23112

OAS: Combined annual income limit, partner receives full OAS pension, October to December 2026

Actual

$30,528

Period
2026
Unit
Canadian dollars
Stored value
30528

OAS: Recovery tax threshold, 2025 income (applies July 2026 to June 2027)

Actual

$93,454

Period
2026
Unit
Canadian dollars
Stored value
93454

OAS: Net world income at which OAS is fully recovered, ages 65 to 74, 2025 income (July 2026 to June 2027)

Actual

$152,062

Period
2026
Unit
Canadian dollars
Stored value
152062
  • Employment and Social Development Canada / Service Canada, Old Age Security pension recovery tax (opens in a new tab)Table, row 2025, full repayment, age 65 to 74; matches esdc-oas-payments 'less than $152,062' for October to December 2026Published September 29, 2026. Accessed October 14, 2026.

OAS: Net world income at which OAS is fully recovered, ages 75 and over, 2025 income (July 2026 to June 2027)

Actual

$157,923

Period
2026
Unit
Canadian dollars
Stored value
157923

OAS: Recovery tax threshold, 2026 income (applies July 2027 to June 2028)

Actual

$95,323

Period
2026
Unit
Canadian dollars
Stored value
95323
  • Employment and Social Development Canada / Service Canada, Old Age Security pension recovery tax (opens in a new tab)Table, row 2026 (July 2027 to June 2028), minimum income recovery threshold; also esdc-quarterly-2026-q4 'from $95,323'Published September 29, 2026. Accessed October 14, 2026.

OAS: Net world income at which OAS is fully recovered, ages 65 to 74, 2026 income (July 2027 to June 2028)

Actual

$155,320

Period
2026
Unit
Canadian dollars
Stored value
155320
  • Employment and Social Development Canada / Service Canada, Old Age Security pension recovery tax (opens in a new tab)Table, row 2026, full repayment, age 65 to 74; esdc-quarterly-2026-q4 '$95,323 to $155,320'. Final from October 2026.Published September 29, 2026. Accessed October 14, 2026.

OAS: Net world income at which OAS is fully recovered, ages 75 and over, 2026 income (July 2027 to June 2028)

Actual

$161,320

Period
2026
Unit
Canadian dollars
Stored value
161320
  • Employment and Social Development Canada / Service Canada, Old Age Security pension recovery tax (opens in a new tab)Table, row 2026, full repayment, age 75 and over; esdc-quarterly-2026-q4 upper threshold $161,320. Final from October 2026.Published September 29, 2026. Accessed October 14, 2026.

OAS: Government's own worked example: repayment on $100,000 of 2025 income, July 2026 to June 2027

Actual

$982

Period
2026
Unit
Canadian dollars
Stored value
981.9

Canada child benefit 2026-27: Maximum CCB per child under 6 (annual)

Actual

$8,157

Period
2026-27
Unit
Canadian dollars
Stored value
8157

Canada child benefit 2026-27: Maximum CCB per child under 6 (annual) (per month)

Actual

$680

Period
2026-27
Unit
Canadian dollars
Stored value
679.75

Canada child benefit 2026-27: Maximum CCB per child aged 6 to 17 (annual)

Actual

$6,883

Period
2026-27
Unit
Canadian dollars
Stored value
6883

Canada child benefit 2026-27: Maximum CCB per child aged 6 to 17 (annual) (per month)

Actual

$574

Period
2026-27
Unit
Canadian dollars
Stored value
573.58

Canada child benefit 2026-27: First income threshold (2025 AFNI); reduction starts above it

Actual

$38,237

Period
2026-27
Unit
Canadian dollars
Stored value
38237

Canada child benefit 2026-27: Second income threshold (2025 AFNI); steeper reduction above it

Actual

$82,847

Period
2026-27
Unit
Canadian dollars
Stored value
82847

Canada child benefit 2026-27: Tier 1 reduction rate, 1 child

Actual

7.0%

Period
2026-27
Unit
Ratio, shown as a percentage
Stored value
0.07

Canada child benefit 2026-27: Child disability benefit maximum per eligible child (annual)

Actual

$3,480

Period
2026-27
Unit
Canadian dollars
Stored value
3480

Canada child benefit 2026-27: Child disability benefit maximum per eligible child (annual) (per month)

Actual

$290

Period
2026-27
Unit
Canadian dollars
Stored value
290

Canada child benefit 2026-27: CDB reduction starts above this AFNI

Actual

$82,847

Period
2026-27
Unit
Canadian dollars
Stored value
82847

Canada child benefit 2026-27: CDB reduction rate, 1 eligible child

Actual

3.2%

Period
2026-27
Unit
Ratio, shown as a percentage
Stored value
0.032

Canada child benefit 2026-27: CDB reduction rate, 2 or more eligible children

Actual

5.7%

Period
2026-27
Unit
Ratio, shown as a percentage
Stored value
0.057

Canada child benefit 2026-27: Annual CCB payments, 2026-27 (ESDC, approximately)

Actual

$30,000,000,000 ($30.0B)

Period
2026-27
Unit
Canadian dollars
Stored value
30000000000

Canada child benefit 2026-27: ESDC worked example: CCB for a child aged 5 and a child aged 9 at $65,000 (approximately)

Actual

$11,430

Period
2026-27
Unit
Canadian dollars
Stored value
11430

CPP 2026: maximum employee contribution, both tiers

DerivedActual

$4,646

Period
2026
Unit
Canadian dollars
Stored value
4646.45

Formula: first-tier maximum + CPP2 maximum, employee

Inputs

CPP 2026: maximum employer contribution, both tiers

DerivedActual

$4,646

Period
2026
Unit
Canadian dollars
Stored value
4646.45

Formula: first-tier maximum + CPP2 maximum, employer

Inputs

CPP 2026: maximum self-employed contribution, both tiers

DerivedActual

$9,293

Period
2026
Unit
Canadian dollars
Stored value
9292.9

Formula: first-tier maximum + CPP2 maximum, self-employed

Inputs

CPP 2026: most an employee and employer pay together, both tiers

DerivedActual

$9,293

Period
2026
Unit
Canadian dollars
Stored value
9292.9

Formula: employee total + employer total

Inputs

CPP2 2026: width of the earnings band CPP2 covers

DerivedActual

$10,400

Period
2026
Unit
Canadian dollars
Stored value
10400

CPP2 2026: the CPP2 band as a share of the first tier width

DerivedActual

14.6%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.146272855133615

Formula: CPP2 band width / maximum contributory earnings

Inputs

EI 2026: most an employee and employer pay together

DerivedActual

$2,695

Period
2026
Unit
Canadian dollars
Stored value
2695.37

Formula: employee maximum + employer maximum

Inputs

EI 2026: maximum employee premium per week

DerivedActual

$21.60

Period
2026
Unit
Canadian dollars
Stored value
21.5975

Formula: annual maximum / 52 weeks

Inputs

EI 2026: maximum employer premium per week

DerivedActual

$30.24

Period
2026
Unit
Canadian dollars
Stored value
30.2365384615385

Formula: annual maximum / 52 weeks

Inputs

Most an employee outside Quebec pays in CPP, CPP2 and EI, 2026

DerivedActual

$5,770

Period
2026
Unit
Canadian dollars
Stored value
5769.52

Formula: CPP maximum + CPP2 maximum + EI maximum, employee outside Quebec

Inputs

EI 2027: how much the maximum employee premium rose from 2026

DerivedPreliminary

$38.05

Period
2027
Unit
Canadian dollars
Stored value
38.05

Formula: 2027 maximum employee premium - 2026 maximum

Inputs

EI 2027: how much the maximum weekly benefit rose from 2026

DerivedPreliminary

$20.00

Period
2027
Unit
Canadian dollars
Stored value
20

Formula: 2027 maximum weekly benefit - 2026 maximum

Inputs

EI 2027: how far the seven-year break-even rate moved from 2026

DerivedForecast

0.0%

Period
2027
Unit
Ratio, shown as a percentage
Stored value
0.000100000000000003

Formula: 2027 break-even rate - 2026 break-even rate

Inputs

Federal 2027: how much the RRSP dollar limit rose from 2026

DerivedPreliminary

$1,580

Period
2027
Unit
Canadian dollars
Stored value
1580

Formula: 2027 RRSP dollar limit - 2026 limit

Inputs

RRSP dollar limit: how much it rose from 2026 to 2027

DerivedPreliminary

$1,580

Period
2027
Unit
Canadian dollars
Stored value
1580

Formula: 2027 RRSP dollar limit - 2026 limit

Inputs

Earned income in 2026 that earns the full 2027 RRSP dollar limit

DerivedPreliminary

$196,611

Period
2027
Unit
Canadian dollars
Stored value
196611

Formula: 2027 RRSP dollar limit / 18% (earned income in 2026)

Inputs

Earned income in 2025 that earned the full 2026 RRSP dollar limit

DerivedActual

$187,833

Period
2026
Unit
Canadian dollars
Stored value
187833

Formula: 2026 RRSP dollar limit / 18% (earned income in 2025)

Inputs

TFSA room since 2009: the total of the annual limits to 2026, for someone eligible every year

DerivedActual

$109,000

Period
2009 to 2026
Unit
Canadian dollars
Stored value
109000

Formula: sum of CRA's annual TFSA dollar limits, 2009 to 2026

Inputs

Federal 2026: most bracket 1 can add to a tax bill

DerivedActual

$8,193

Period
2026
Unit
Canadian dollars
Stored value
8193.22

Formula: width of the bracket x its rate, to the cent

Inputs

Federal 2026: most bracket 2 can add to a tax bill

DerivedActual

$11,997

Period
2026
Unit
Canadian dollars
Stored value
11997.01

Formula: width of the bracket x its rate, to the cent

Inputs

Federal 2026: most bracket 3 can add to a tax bill

DerivedActual

$16,743

Period
2026
Unit
Canadian dollars
Stored value
16742.7

Formula: width of the bracket x its rate, to the cent

Inputs

Federal 2026: most bracket 4 can add to a tax bill

DerivedActual

$22,342

Period
2026
Unit
Canadian dollars
Stored value
22342.18

Formula: width of the bracket x its rate, to the cent

Inputs

Alberta 2026: most bracket 1 can add to a tax bill

DerivedActual

$4,896

Period
2026
Unit
Canadian dollars
Stored value
4896

Formula: width of the bracket x its rate, to the cent

Inputs

Alberta 2026: most bracket 2 can add to a tax bill

DerivedActual

$9,306

Period
2026
Unit
Canadian dollars
Stored value
9305.9

Formula: width of the bracket x its rate, to the cent

Inputs

Alberta 2026: most bracket 3 can add to a tax bill

DerivedActual

$3,702

Period
2026
Unit
Canadian dollars
Stored value
3702.24

Formula: width of the bracket x its rate, to the cent

Inputs

Alberta 2026: most bracket 4 can add to a tax bill

DerivedActual

$8,021

Period
2026
Unit
Canadian dollars
Stored value
8021.26

Formula: width of the bracket x its rate, to the cent

Inputs

Alberta 2026: most bracket 5 can add to a tax bill

DerivedActual

$17,277

Period
2026
Unit
Canadian dollars
Stored value
17276.98

Formula: width of the bracket x its rate, to the cent

Inputs

Alberta 2026: how far its basic personal amount is above Ottawa's maximum

DerivedActual

$6,317

Period
2026
Unit
Canadian dollars
Stored value
6317

Formula: Alberta's basic personal amount - the federal maximum

Inputs

Alberta 2026: how far its basic personal amount is above Ottawa's minimum

DerivedActual

$7,940

Period
2026
Unit
Canadian dollars
Stored value
7940

Formula: Alberta's basic personal amount - the federal minimum

Inputs

Federal 2026: what the full basic personal amount is worth as a credit

DerivedActual

$2,303

Period
2026
Unit
Canadian dollars
Stored value
2303.28

Formula: basic personal amount x lowest bracket rate

Inputs

Federal 2026: what the minimum basic personal amount is worth as a credit

DerivedActual

$2,076

Period
2026
Unit
Canadian dollars
Stored value
2076.06

Formula: minimum basic personal amount x lowest bracket rate

Inputs

Alberta 2026: what the basic personal amount is worth as a credit

DerivedActual

$1,822

Period
2026
Unit
Canadian dollars
Stored value
1821.52

Formula: basic personal amount x credit rate

Inputs

Federal and Alberta 2026: the two basic personal amount credits together

DerivedActual

$4,125

Period
2026
Unit
Canadian dollars
Stored value
4124.8

OAS: rise in the maximum pension, July to September 2026 to October to December 2026

DerivedActual

1.4%

Period
2026
Unit
Ratio, shown as a percentage
Stored value
0.0140032182134926

Formula: October to December maximum ÷ July to September maximum − 1, ages 65 to 74

Inputs

drained.ca arithmetic. ESDC does not state the percentage on the pages read; the 75 and over amounts rise by the same 1.4%.

Canada child benefit: how much the maximum for a child under 6 rose

DerivedActual

$160

Period
2026-27
Unit
Canadian dollars
Stored value
160

Formula: 2026-27 maximum for a child under 6 - 2025-26 maximum

Inputs

Canada child benefit: how much the maximum for a child 6 to 17 rose

DerivedActual

$135

Period
2026-27
Unit
Canadian dollars
Stored value
135

Formula: 2026-27 maximum for a child 6 to 17 - 2025-26 maximum

Inputs

Canada child benefit: how much the first income threshold rose

DerivedActual

$750

Period
2026-27
Unit
Canadian dollars
Stored value
750

Canada child benefit: how much the second income threshold rose

DerivedActual

$1,625

Period
2026-27
Unit
Canadian dollars
Stored value
1625

Canada child benefit: the width of the income band where the first reduction rate applies

DerivedActual

$44,610

Period
2026-27
Unit
Canadian dollars
Stored value
44610

Canada child benefit: the maximum for one child under 6 and one aged 6 to 17

DerivedActual

$15,040

Period
2026-27
Unit
Canadian dollars
Stored value
15040

Formula: maximum for a child under 6 + maximum for a child 6 to 17

Inputs

Canada child benefit: the reduction for two children at the ESDC example income

DerivedActual

$3,613

Period
2026-27
Unit
Canadian dollars
Stored value
3613

Canada child benefit: drained.ca's arithmetic for ESDC's example family

DerivedActual

$11,427

Period
2026-27
Unit
Canadian dollars
Stored value
11427

Formula: maximum for the two children - the reduction, to the dollar

Inputs

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