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.
- Canada Revenue Agency, CPP contribution rates, maximums and exemptions (opens in a new tab)Table "CPP contribution rates, maximums and exemptions", 2026 row (maximum pensionable earnings, basic exemption, maximum contributory earnings, rate, employee and employer maximum, self-employed maximum)Published October 31, 2025. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.3 Canada Pension Plan / Quebec Pension Plan 2026 contribution rates and amounts, row CPP (Canada except QC)Accessed September 28, 2026.
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.
- Canada Revenue Agency, CPP contribution rates, maximums and exemptions (opens in a new tab)Table "CPP contribution rates, maximums and exemptions", 2026 row (maximum pensionable earnings, basic exemption, maximum contributory earnings, rate, employee and employer maximum, self-employed maximum)Published October 31, 2025. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.3 Canada Pension Plan / Quebec Pension Plan 2026 contribution rates and amounts, row CPP (Canada except QC)Accessed September 28, 2026.
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).
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.4 Base Canada Pension Plan / Quebec Pension Plan 2026 rates and amounts, row CPP (Canada except QC) (0.0495; 3,519.45) and Table 8.5 First additional Canada Pension Plan / Quebec Pension Plan 2026 rates and amounts, row CPP (Canada except QC) (0.0100; 711.00); Chapter 4, Step 2, K2 applies the credit to C x (0.0495/0.0595)Accessed September 28, 2026.
- Canada Revenue Agency, Line 30800 - Base CPP or QPP contributions through employment income (opens in a new tab)Section "Completing your tax return" (base contributions from Schedule 8 or Form RC381 are entered on line 30800) and section "Overpayment" (base and enhanced contributions are claimed separately, at lines 30800 and 22215)Published January 20, 2026. Accessed September 28, 2026.
- Canada Revenue Agency, Line 22215 - Deduction for CPP or QPP enhanced contributions on employment income (opens in a new tab)Section "Your CPP or QPP contributions consist of" (a first additional amount, and a second additional amount on pensionable earnings between the YMPE and the YAMPE) and section "Calculating your deduction"Published January 20, 2026. Accessed September 28, 2026.
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).
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.4 Base Canada Pension Plan / Quebec Pension Plan 2026 rates and amounts, row CPP (Canada except QC) (0.0495; 3,519.45) and Table 8.5 First additional Canada Pension Plan / Quebec Pension Plan 2026 rates and amounts, row CPP (Canada except QC) (0.0100; 711.00); Chapter 4, Step 2, K2 applies the credit to C x (0.0495/0.0595)Accessed September 28, 2026.
- Canada Revenue Agency, Line 30800 - Base CPP or QPP contributions through employment income (opens in a new tab)Section "Completing your tax return" (base contributions from Schedule 8 or Form RC381 are entered on line 30800) and section "Overpayment" (base and enhanced contributions are claimed separately, at lines 30800 and 22215)Published January 20, 2026. Accessed September 28, 2026.
- Canada Revenue Agency, Line 22215 - Deduction for CPP or QPP enhanced contributions on employment income (opens in a new tab)Section "Your CPP or QPP contributions consist of" (a first additional amount, and a second additional amount on pensionable earnings between the YMPE and the YAMPE) and section "Calculating your deduction"Published January 20, 2026. Accessed September 28, 2026.
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).
- Canada Revenue Agency, Second additional CPP (CPP2) contribution rates and maximums (opens in a new tab)Table "CPP2 contribution rates and maximums", 2026 row (additional maximum pensionable earnings, rate, employee and employer maximum, self-employed maximum)Published October 31, 2025. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.6 Second additional Canada Pension Plan / Quebec Pension Plan 2026 rates and amounts, row CPP (Canada except QC)Accessed September 28, 2026.
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).
- Canada Revenue Agency, EI premium rates and maximums (opens in a new tab)Table "EI premium rates and maximums", 2026 federal row (maximum annual insurable earnings, rate, employee and employer maximums); table legend for Rate: "The employer's premium will be 1.4 times this amount."Published September 16, 2025. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.7 Employment Insurance 2026 rates and amounts, row Canada except QC (employer contribution rate 0.02282)Accessed September 28, 2026.
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).
- Canada Revenue Agency, EI premium rates and maximums (opens in a new tab)Table "EI premium rates and maximums", 2026 federal row (maximum annual insurable earnings, rate, employee and employer maximums); table legend for Rate: "The employer's premium will be 1.4 times this amount."Published September 16, 2025. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.7 Employment Insurance 2026 rates and amounts, row Canada except QC (employer contribution rate 0.02282)Accessed September 28, 2026.
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, 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).
- Canada Revenue Agency, EI premium rates and maximums (opens in a new tab)Table "EI premium rates and maximums", 2026 Quebec row; note that Quebec administers maternity, parental and adoption benefits for its residentsPublished September 16, 2025. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.7 Employment Insurance 2026 rates and amounts, row QCAccessed September 28, 2026.
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
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
- Canada Revenue Agency, CPP contribution rates, maximums and exemptions (opens in a new tab)Table "CPP contribution rates, maximums and exemptions", 2026 row (maximum pensionable earnings, basic exemption, maximum contributory earnings, rate, employee and employer maximum, self-employed maximum)Published October 31, 2025. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.3 Canada Pension Plan / Quebec Pension Plan 2026 contribution rates and amounts, row CPP (Canada except QC)Accessed September 28, 2026.
- Canada Revenue Agency, Second additional CPP (CPP2) contribution rates and maximums (opens in a new tab)Table "CPP2 contribution rates and maximums", 2026 row (additional maximum pensionable earnings, rate, employee and employer maximum, self-employed maximum)Published October 31, 2025. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.6 Second additional Canada Pension Plan / Quebec Pension Plan 2026 rates and amounts, row CPP (Canada except QC)Accessed September 28, 2026.
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
- Canada Revenue Agency, CPP contribution rates, maximums and exemptions (opens in a new tab)Table "CPP contribution rates, maximums and exemptions", 2026 row (maximum pensionable earnings, basic exemption, maximum contributory earnings, rate, employee and employer maximum, self-employed maximum)Published October 31, 2025. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.3 Canada Pension Plan / Quebec Pension Plan 2026 contribution rates and amounts, row CPP (Canada except QC)Accessed September 28, 2026.
- Canada Revenue Agency, Second additional CPP (CPP2) contribution rates and maximums (opens in a new tab)Table "CPP2 contribution rates and maximums", 2026 row (additional maximum pensionable earnings, rate, employee and employer maximum, self-employed maximum)Published October 31, 2025. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.6 Second additional Canada Pension Plan / Quebec Pension Plan 2026 rates and amounts, row CPP (Canada except QC)Accessed September 28, 2026.
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
- Canada Revenue Agency, CPP contribution rates, maximums and exemptions (opens in a new tab)Table "CPP contribution rates, maximums and exemptions", 2026 row (maximum pensionable earnings, basic exemption, maximum contributory earnings, rate, employee and employer maximum, self-employed maximum)Published October 31, 2025. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.3 Canada Pension Plan / Quebec Pension Plan 2026 contribution rates and amounts, row CPP (Canada except QC)Accessed September 28, 2026.
- Canada Revenue Agency, Second additional CPP (CPP2) contribution rates and maximums (opens in a new tab)Table "CPP2 contribution rates and maximums", 2026 row (additional maximum pensionable earnings, rate, employee and employer maximum, self-employed maximum)Published October 31, 2025. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.6 Second additional Canada Pension Plan / Quebec Pension Plan 2026 rates and amounts, row CPP (Canada except QC)Accessed September 28, 2026.
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
- Canada Revenue Agency, CPP contribution rates, maximums and exemptions (opens in a new tab)Table "CPP contribution rates, maximums and exemptions", 2026 row (maximum pensionable earnings, basic exemption, maximum contributory earnings, rate, employee and employer maximum, self-employed maximum)Published October 31, 2025. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.3 Canada Pension Plan / Quebec Pension Plan 2026 contribution rates and amounts, row CPP (Canada except QC)Accessed September 28, 2026.
- Canada Revenue Agency, Second additional CPP (CPP2) contribution rates and maximums (opens in a new tab)Table "CPP2 contribution rates and maximums", 2026 row (additional maximum pensionable earnings, rate, employee and employer maximum, self-employed maximum)Published October 31, 2025. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.6 Second additional Canada Pension Plan / Quebec Pension Plan 2026 rates and amounts, row CPP (Canada except QC)Accessed September 28, 2026.
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
- Canada Revenue Agency, Second additional CPP (CPP2) contribution rates and maximums (opens in a new tab)Table "CPP2 contribution rates and maximums", 2026 row (additional maximum pensionable earnings, rate, employee and employer maximum, self-employed maximum)Published October 31, 2025. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.6 Second additional Canada Pension Plan / Quebec Pension Plan 2026 rates and amounts, row CPP (Canada except QC)Accessed September 28, 2026.
- Canada Revenue Agency, CPP contribution rates, maximums and exemptions (opens in a new tab)Table "CPP contribution rates, maximums and exemptions", 2026 row (maximum pensionable earnings, basic exemption, maximum contributory earnings, rate, employee and employer maximum, self-employed maximum)Published October 31, 2025. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.3 Canada Pension Plan / Quebec Pension Plan 2026 contribution rates and amounts, row CPP (Canada except QC)Accessed September 28, 2026.
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
- Canada Revenue Agency, EI premium rates and maximums (opens in a new tab)Table "EI premium rates and maximums", 2026 federal row (maximum annual insurable earnings, rate, employee and employer maximums); table legend for Rate: "The employer's premium will be 1.4 times this amount."Published September 16, 2025. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.7 Employment Insurance 2026 rates and amounts, row Canada except QC (employer contribution rate 0.02282)Accessed September 28, 2026.
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
- Canada Revenue Agency, EI premium rates and maximums (opens in a new tab)Table "EI premium rates and maximums", 2026 federal row (maximum annual insurable earnings, rate, employee and employer maximums); table legend for Rate: "The employer's premium will be 1.4 times this amount."Published September 16, 2025. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.7 Employment Insurance 2026 rates and amounts, row Canada except QC (employer contribution rate 0.02282)Accessed September 28, 2026.
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
- Canada Revenue Agency, EI premium rates and maximums (opens in a new tab)Table "EI premium rates and maximums", 2026 federal row (maximum annual insurable earnings, rate, employee and employer maximums); table legend for Rate: "The employer's premium will be 1.4 times this amount."Published September 16, 2025. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.7 Employment Insurance 2026 rates and amounts, row Canada except QC (employer contribution rate 0.02282)Accessed September 28, 2026.
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
- Canada Revenue Agency, CPP contribution rates, maximums and exemptions (opens in a new tab)Table "CPP contribution rates, maximums and exemptions", 2026 row (maximum pensionable earnings, basic exemption, maximum contributory earnings, rate, employee and employer maximum, self-employed maximum)Published October 31, 2025. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.3 Canada Pension Plan / Quebec Pension Plan 2026 contribution rates and amounts, row CPP (Canada except QC)Accessed September 28, 2026.
- Canada Revenue Agency, Second additional CPP (CPP2) contribution rates and maximums (opens in a new tab)Table "CPP2 contribution rates and maximums", 2026 row (additional maximum pensionable earnings, rate, employee and employer maximum, self-employed maximum)Published October 31, 2025. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.6 Second additional Canada Pension Plan / Quebec Pension Plan 2026 rates and amounts, row CPP (Canada except QC)Accessed September 28, 2026.
- Canada Revenue Agency, EI premium rates and maximums (opens in a new tab)Table "EI premium rates and maximums", 2026 federal row (maximum annual insurable earnings, rate, employee and employer maximums); table legend for Rate: "The employer's premium will be 1.4 times this amount."Published September 16, 2025. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.7 Employment Insurance 2026 rates and amounts, row Canada except QC (employer contribution rate 0.02282)Accessed September 28, 2026.
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
- Canada Employment Insurance Commission (Employment and Social Development Canada), Summary of the 2027 Actuarial Report on the Employment Insurance Premium Rate (opens in a new tab)Table 2: Maximum Amounts of Premiums Payable, row "Workers"Published September 14, 2026. Accessed September 28, 2026.
- Employment and Social Development Canada, Canada Employment Insurance Commission confirms 2027 Employment Insurance premium rate (news release) (opens in a new tab)Paragraph beginning "The Commission also announced that the maximum insurable earnings" ("will increase by $38.05 to $1,161.12")Published September 14, 2026. Accessed September 28, 2026.
- Canada Revenue Agency, EI premium rates and maximums (opens in a new tab)Table "Federal EI premium rates and maximums", row 2027Accessed September 28, 2026.
- Canada Revenue Agency, EI premium rates and maximums (opens in a new tab)Table "EI premium rates and maximums", 2026 federal row (maximum annual insurable earnings, rate, employee and employer maximums); table legend for Rate: "The employer's premium will be 1.4 times this amount."Published September 16, 2025. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.7 Employment Insurance 2026 rates and amounts, row Canada except QC (employer contribution rate 0.02282)Accessed September 28, 2026.
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
- Canada Employment Insurance Commission (Employment and Social Development Canada), Summary of the 2027 Actuarial Report on the Employment Insurance Premium Rate (opens in a new tab)Section "Maximum Insurable Earnings" ("The maximum weekly benefit rate for 2027 is $749, an increase from $729 in 2026")Published September 14, 2026. Accessed September 28, 2026.
- 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 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
- Canada Revenue Agency, What's new – Savings and pension plan administration (opens in a new tab)Section "General", entry dated 2025-10-30 ("2027 registered retirement savings plan (RRSP) limit will be $35,390")Published September 1, 2026. Accessed September 28, 2026.
- Canada Revenue Agency, MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (opens in a new tab)Table "MP, DB, RRSP, DPSP limits, YMPE and the YAMPE", row 2026, column "RRSP dollar limit"Published December 1, 2025. Accessed September 28, 2026.
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
- Canada Revenue Agency, MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (opens in a new tab)Table 1, row 2027, column "RRSP dollar limit" ($35,390)Published December 1, 2025. Accessed October 14, 2026.
- Canada Revenue Agency, What's new - Savings and pension plan administration (opens in a new tab)Entry dated 2025-10-30: "2027 registered retirement savings plan (RRSP) limit will be $35,390"Published September 1, 2026. Accessed October 14, 2026.
- Department of Justice Canada (Justice Laws Website), Income Tax Act, s. 146 (Registered retirement savings plans), current to 2026-09-21 (opens in a new tab)s. 146(1) "RRSP dollar limit" para (a): the money purchase limit for the preceding yearAccessed October 14, 2026.
- Canada Revenue Agency, MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (opens in a new tab)Table "MP, DB, RRSP, DPSP limits, YMPE and the YAMPE", row 2026, column "RRSP dollar limit"Published December 1, 2025. Accessed September 28, 2026.
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
- Canada Revenue Agency, MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (opens in a new tab)Table 1, row 2027, column "RRSP dollar limit" ($35,390)Published December 1, 2025. Accessed October 14, 2026.
- Canada Revenue Agency, What's new - Savings and pension plan administration (opens in a new tab)Entry dated 2025-10-30: "2027 registered retirement savings plan (RRSP) limit will be $35,390"Published September 1, 2026. Accessed October 14, 2026.
- Department of Justice Canada (Justice Laws Website), Income Tax Act, s. 146 (Registered retirement savings plans), current to 2026-09-21 (opens in a new tab)s. 146(1) "RRSP dollar limit" para (a): the money purchase limit for the preceding yearAccessed October 14, 2026.
- Department of Justice Canada (Justice Laws Website), Income Tax Act, s. 146 (Registered retirement savings plans), current to 2026-09-21 (opens in a new tab)s. 146(1) "RRSP deduction limit", clause B(a): "the lesser of the RRSP dollar limit for the year and 18% of the taxpayer's earned income for the preceding taxation year"Accessed October 14, 2026.
- Canada Revenue Agency, How contributions affect your RRSP deduction limit (opens in a new tab)List of the two components of the limit: "18% of your earned income in the previous year"Published January 29, 2026. Accessed October 14, 2026.
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
- Canada Revenue Agency, MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (opens in a new tab)Table "MP, DB, RRSP, DPSP limits, YMPE and the YAMPE", row 2026, column "RRSP dollar limit"Published December 1, 2025. Accessed September 28, 2026.
- Department of Justice Canada (Justice Laws Website), Income Tax Act, s. 146 (Registered retirement savings plans), current to 2026-09-21 (opens in a new tab)s. 146(1) "RRSP deduction limit", clause B(a): "the lesser of the RRSP dollar limit for the year and 18% of the taxpayer's earned income for the preceding taxation year"Accessed October 14, 2026.
- Canada Revenue Agency, How contributions affect your RRSP deduction limit (opens in a new tab)List of the two components of the limit: "18% of your earned income in the previous year"Published January 29, 2026. Accessed October 14, 2026.
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
- TFSA dollar limit, 2009 (2009): $5,000
- TFSA dollar limit, 2010 (2010): $5,000
- TFSA dollar limit, 2011 (2011): $5,000
- TFSA dollar limit, 2012 (2012): $5,000
- TFSA dollar limit, 2013 (2013): $5,500
- TFSA dollar limit, 2014 (2014): $5,500
- TFSA dollar limit, 2015 (2015): $10,000
- TFSA dollar limit, 2016 (2016): $5,500
- TFSA dollar limit, 2017 (2017): $5,500
- TFSA dollar limit, 2018 (2018): $5,500
- TFSA dollar limit, 2019 (2019): $6,000
- TFSA dollar limit, 2020 (2020): $6,000
- TFSA dollar limit, 2021 (2021): $6,000
- TFSA dollar limit, 2022 (2022): $6,000
- TFSA dollar limit, 2023 (2023): $6,500
- TFSA dollar limit, 2024 (2024): $7,000
- TFSA dollar limit, 2025 (2025): $7,000
- TFSA dollar limit, 2026 (2026): $7,000
- Canada Revenue Agency, MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (opens in a new tab)Table 2 "TFSA and ALDA dollar limits", row 2009 ($5,000)Published December 1, 2025. Accessed October 14, 2026.
- Canada Revenue Agency, MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (opens in a new tab)Table 2 "TFSA and ALDA dollar limits", row 2010 ($5,000)Published December 1, 2025. Accessed October 14, 2026.
- Canada Revenue Agency, MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (opens in a new tab)Table 2 "TFSA and ALDA dollar limits", row 2011 ($5,000)Published December 1, 2025. Accessed October 14, 2026.
- Canada Revenue Agency, MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (opens in a new tab)Table 2 "TFSA and ALDA dollar limits", row 2012 ($5,000)Published December 1, 2025. Accessed October 14, 2026.
- Canada Revenue Agency, MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (opens in a new tab)Table 2 "TFSA and ALDA dollar limits", row 2013 ($5,500)Published December 1, 2025. Accessed October 14, 2026.
- Canada Revenue Agency, MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (opens in a new tab)Table 2 "TFSA and ALDA dollar limits", row 2014 ($5,500)Published December 1, 2025. Accessed October 14, 2026.
- Canada Revenue Agency, MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (opens in a new tab)Table 2 "TFSA and ALDA dollar limits", row 2015 ($10,000)Published December 1, 2025. Accessed October 14, 2026.
- Canada Revenue Agency, MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (opens in a new tab)Table 2 "TFSA and ALDA dollar limits", row 2016 ($5,500)Published December 1, 2025. Accessed October 14, 2026.
- Canada Revenue Agency, MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (opens in a new tab)Table 2 "TFSA and ALDA dollar limits", row 2017 ($5,500)Published December 1, 2025. Accessed October 14, 2026.
- Canada Revenue Agency, MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (opens in a new tab)Table 2 "TFSA and ALDA dollar limits", row 2018 ($5,500)Published December 1, 2025. Accessed October 14, 2026.
- Canada Revenue Agency, MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (opens in a new tab)Table 2 "TFSA and ALDA dollar limits", row 2019 ($6,000)Published December 1, 2025. Accessed October 14, 2026.
- Canada Revenue Agency, MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (opens in a new tab)Table 2 "TFSA and ALDA dollar limits", row 2020 ($6,000)Published December 1, 2025. Accessed October 14, 2026.
- Canada Revenue Agency, MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (opens in a new tab)Table 2 "TFSA and ALDA dollar limits", row 2021 ($6,000)Published December 1, 2025. Accessed October 14, 2026.
- Canada Revenue Agency, MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (opens in a new tab)Table 2 "TFSA and ALDA dollar limits", row 2022 ($6,000)Published December 1, 2025. Accessed October 14, 2026.
- Canada Revenue Agency, MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (opens in a new tab)Table 2 "TFSA and ALDA dollar limits", row 2023 ($6,500)Published December 1, 2025. Accessed October 14, 2026.
- Canada Revenue Agency, MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (opens in a new tab)Table 2 "TFSA and ALDA dollar limits", row 2024 ($7,000)Published December 1, 2025. Accessed October 14, 2026.
- Canada Revenue Agency, MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (opens in a new tab)Table 2 "TFSA and ALDA dollar limits", row 2025 ($7,000)Published December 1, 2025. Accessed October 14, 2026.
- Canada Revenue Agency, MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (opens in a new tab)Table 2 "TFSA and ALDA dollar limits", row 2026 ($7,000)Published December 1, 2025. Accessed October 14, 2026.
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
- Canada Revenue Agency, Current year tax rates and income brackets (2026) (opens in a new tab)Section "Federal rate for 2026"Published June 25, 2026. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.1 Rates (R, V), income thresholds (A), and constants (K, KP) for 2026, rows Federal A and RAccessed September 28, 2026.
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
- Canada Revenue Agency, Current year tax rates and income brackets (2026) (opens in a new tab)Section "Federal rate for 2026"Published June 25, 2026. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.1 Rates (R, V), income thresholds (A), and constants (K, KP) for 2026, rows Federal A and RAccessed September 28, 2026.
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
- Canada Revenue Agency, Current year tax rates and income brackets (2026) (opens in a new tab)Section "Federal rate for 2026"Published June 25, 2026. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.1 Rates (R, V), income thresholds (A), and constants (K, KP) for 2026, rows Federal A and RAccessed September 28, 2026.
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
- Canada Revenue Agency, Current year tax rates and income brackets (2026) (opens in a new tab)Section "Federal rate for 2026"Published June 25, 2026. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.1 Rates (R, V), income thresholds (A), and constants (K, KP) for 2026, rows Federal A and RAccessed September 28, 2026.
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
- Canada Revenue Agency, Current year tax rates and income brackets (2026) (opens in a new tab)Section "Alberta rate: 2026"Published June 25, 2026. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.1 Rates (R, V), income thresholds (A), and constants (K, KP) for 2026, rows AB A and VAccessed September 28, 2026.
- Government of Alberta, Personal income tax (opens in a new tab)Overview, Table 1. 2025 and 2026 tax bracketsAccessed September 28, 2026.
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
- Canada Revenue Agency, Current year tax rates and income brackets (2026) (opens in a new tab)Section "Alberta rate: 2026"Published June 25, 2026. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.1 Rates (R, V), income thresholds (A), and constants (K, KP) for 2026, rows AB A and VAccessed September 28, 2026.
- Government of Alberta, Personal income tax (opens in a new tab)Overview, Table 1. 2025 and 2026 tax bracketsAccessed September 28, 2026.
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
- Canada Revenue Agency, Current year tax rates and income brackets (2026) (opens in a new tab)Section "Alberta rate: 2026"Published June 25, 2026. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.1 Rates (R, V), income thresholds (A), and constants (K, KP) for 2026, rows AB A and VAccessed September 28, 2026.
- Government of Alberta, Personal income tax (opens in a new tab)Overview, Table 1. 2025 and 2026 tax bracketsAccessed September 28, 2026.
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
- Canada Revenue Agency, Current year tax rates and income brackets (2026) (opens in a new tab)Section "Alberta rate: 2026"Published June 25, 2026. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.1 Rates (R, V), income thresholds (A), and constants (K, KP) for 2026, rows AB A and VAccessed September 28, 2026.
- Government of Alberta, Personal income tax (opens in a new tab)Overview, Table 1. 2025 and 2026 tax bracketsAccessed September 28, 2026.
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
- Canada Revenue Agency, Current year tax rates and income brackets (2026) (opens in a new tab)Section "Alberta rate: 2026"Published June 25, 2026. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.1 Rates (R, V), income thresholds (A), and constants (K, KP) for 2026, rows AB A and VAccessed September 28, 2026.
- Government of Alberta, Personal income tax (opens in a new tab)Overview, Table 1. 2025 and 2026 tax bracketsAccessed September 28, 2026.
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
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.2 Other rates and amounts for 2026, row AB, column Basic amount (22,769); Chapter 4, Step 5, Alberta: "If Form TD1AB is not filed, TCP is $22,769"Accessed September 28, 2026.
- Government of Alberta, Personal income tax (opens in a new tab)Overview: "Alberta has the highest basic personal and spousal amounts among provinces."Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 2, Federal Basic Personal Amount (BPAF) FormulaAccessed September 28, 2026.
- Canada Revenue Agency, Indexation adjustment for personal income tax and benefit amounts (opens in a new tab)Table "Amounts relating to non-refundable tax credits", row Basic personal amount, 2026 column (16,452 maximum; 14,829 base amount)Published March 12, 2026. Accessed September 28, 2026.
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
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.2 Other rates and amounts for 2026, row AB, column Basic amount (22,769); Chapter 4, Step 5, Alberta: "If Form TD1AB is not filed, TCP is $22,769"Accessed September 28, 2026.
- Government of Alberta, Personal income tax (opens in a new tab)Overview: "Alberta has the highest basic personal and spousal amounts among provinces."Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 2, Federal Basic Personal Amount (BPAF) FormulaAccessed September 28, 2026.
- Canada Revenue Agency, Indexation adjustment for personal income tax and benefit amounts (opens in a new tab)Table "Amounts relating to non-refundable tax credits", row Basic personal amount, 2026 column (16,452 maximum; 14,829 base amount)Published March 12, 2026. Accessed September 28, 2026.
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
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 2, Federal Basic Personal Amount (BPAF) FormulaAccessed September 28, 2026.
- Canada Revenue Agency, Indexation adjustment for personal income tax and benefit amounts (opens in a new tab)Table "Amounts relating to non-refundable tax credits", row Basic personal amount, 2026 column (16,452 maximum; 14,829 base amount)Published March 12, 2026. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 4, Step 2 - Formula to calculate basic federal tax (T3): K1 = 0.14 x TC, with K2 and K4 also at 0.14; Chapter 3, Table 3.1 Glossary, K1: "the lowest federal tax rate is used to calculate this credit"Accessed September 28, 2026.
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
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 2, Federal Basic Personal Amount (BPAF) FormulaAccessed September 28, 2026.
- Canada Revenue Agency, Indexation adjustment for personal income tax and benefit amounts (opens in a new tab)Table "Amounts relating to non-refundable tax credits", row Basic personal amount, 2026 column (16,452 maximum; 14,829 base amount)Published March 12, 2026. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 4, Step 2 - Formula to calculate basic federal tax (T3): K1 = 0.14 x TC, with K2 and K4 also at 0.14; Chapter 3, Table 3.1 Glossary, K1: "the lowest federal tax rate is used to calculate this credit"Accessed September 28, 2026.
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
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.2 Other rates and amounts for 2026, row AB, column Basic amount (22,769); Chapter 4, Step 5, Alberta: "If Form TD1AB is not filed, TCP is $22,769"Accessed September 28, 2026.
- Government of Alberta, Personal income tax (opens in a new tab)Overview: "Alberta has the highest basic personal and spousal amounts among provinces."Accessed September 28, 2026.
- Alberta King's Printer, Financial Statutes Amendment Act, 2025, SA 2025 c 9 (Bill 39), assented to May 15, 2025 (opens in a new tab)Section 2(2), page 5, replacing Alberta Personal Income Tax Act s. 4: "The specified percentage for the 2025 taxation year and subsequent taxation years is 8%."Accessed September 28, 2026.
- Canada Revenue Agency, Form AB428, Alberta Tax and Credits, 2025 (opens in a new tab)Part B, line 53: "Alberta non-refundable tax credit rate 8%"Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 4, Step 5, Alberta: K1P = 0.08 x TCP, with K2P also at 0.08Accessed September 28, 2026.
Federal and Alberta 2026: the two basic personal amount credits together
DerivedActual
$4,125
- Period
- 2026
- Unit
- Canadian dollars
- Stored value
- 4124.8
Formula: federal credit + Alberta credit
Inputs
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 2, Federal Basic Personal Amount (BPAF) FormulaAccessed September 28, 2026.
- Canada Revenue Agency, Indexation adjustment for personal income tax and benefit amounts (opens in a new tab)Table "Amounts relating to non-refundable tax credits", row Basic personal amount, 2026 column (16,452 maximum; 14,829 base amount)Published March 12, 2026. Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 4, Step 2 - Formula to calculate basic federal tax (T3): K1 = 0.14 x TC, with K2 and K4 also at 0.14; Chapter 3, Table 3.1 Glossary, K1: "the lowest federal tax rate is used to calculate this credit"Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 8, Table 8.2 Other rates and amounts for 2026, row AB, column Basic amount (22,769); Chapter 4, Step 5, Alberta: "If Form TD1AB is not filed, TCP is $22,769"Accessed September 28, 2026.
- Government of Alberta, Personal income tax (opens in a new tab)Overview: "Alberta has the highest basic personal and spousal amounts among provinces."Accessed September 28, 2026.
- Alberta King's Printer, Financial Statutes Amendment Act, 2025, SA 2025 c 9 (Bill 39), assented to May 15, 2025 (opens in a new tab)Section 2(2), page 5, replacing Alberta Personal Income Tax Act s. 4: "The specified percentage for the 2025 taxation year and subsequent taxation years is 8%."Accessed September 28, 2026.
- Canada Revenue Agency, Form AB428, Alberta Tax and Credits, 2025 (opens in a new tab)Part B, line 53: "Alberta non-refundable tax credit rate 8%"Accessed September 28, 2026.
- Canada Revenue Agency, T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (opens in a new tab)Chapter 4, Step 5, Alberta: K1P = 0.08 x TCP, with K2P also at 0.08Accessed September 28, 2026.
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 Revenue Agency, How much you can get - Canada child benefit (CCB) (opens in a new tab)Section 'Maximum CCB per child' / calculation: 'under 6 years of age: $8,157 per year ($679.75 per month)'Published October 5, 2026. Accessed October 14, 2026.
- Employment and Social Development Canada, Canada Child Benefit payments increasing in 2026-2027 (opens in a new tab)'up to $8,157 per child under the age of 6'Published July 20, 2026. Accessed October 14, 2026.
- Canada Revenue Agency, CCB calculation sheet for the July 2025 to June 2026 payments (2024 base year) (opens in a new tab)Step: 'For each qualified dependant under age 6 (enter $7,997 X ___ )'Published June 16, 2025. Accessed October 14, 2026.
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 Revenue Agency, How much you can get - Canada child benefit (CCB) (opens in a new tab)'6 to 17 years of age: $6,883 per year ($573.58 per month)'Published October 5, 2026. Accessed October 14, 2026.
- Employment and Social Development Canada, Canada Child Benefit payments increasing in 2026-2027 (opens in a new tab)'up to $6,883 per child aged 6 to 17'Published July 20, 2026. Accessed October 14, 2026.
- Canada Revenue Agency, CCB calculation sheet for the July 2025 to June 2026 payments (2024 base year) (opens in a new tab)Step: 'For each qualified dependant aged 6 to 17 (enter $6,748 X ___ )'Published June 16, 2025. Accessed October 14, 2026.
Canada child benefit: how much the first income threshold rose
DerivedActual
$750
- Period
- 2026-27
- Unit
- Canadian dollars
- Stored value
- 750
Formula: 2026-27 first threshold - 2025-26 first threshold
Inputs
- Canada Revenue Agency, How much you can get - Canada child benefit (CCB) (opens in a new tab)'If your AFNI is under $38,237, you get the maximum amount for each child.'Published October 5, 2026. Accessed October 14, 2026.
- Canada Revenue Agency, CCB calculation sheet for the July 2025 to June 2026 payments (2024 base year) (opens in a new tab)'If your adjusted family net income (AFNI) is $37,487 or less, do not complete Step 1 or Step 2.'Published June 16, 2025. Accessed October 14, 2026.
Canada child benefit: how much the second income threshold rose
DerivedActual
$1,625
- Period
- 2026-27
- Unit
- Canadian dollars
- Stored value
- 1625
Formula: 2026-27 second threshold - 2025-26 second threshold
Inputs
- Canada Revenue Agency, How much you can get - Canada child benefit (CCB) (opens in a new tab)Reduction formulas, second tier: 'income greater than $82,847'Published October 5, 2026. Accessed October 14, 2026.
- Canada Revenue Agency, CCB calculation sheet for the July 2025 to June 2026 payments (2024 base year) (opens in a new tab)'If your AFNI is greater than $81,222, complete Step 2'Published June 16, 2025. Accessed October 14, 2026.
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
Formula: second threshold - first threshold
Inputs
- Canada Revenue Agency, How much you can get - Canada child benefit (CCB) (opens in a new tab)Reduction formulas, second tier: 'income greater than $82,847'Published October 5, 2026. Accessed October 14, 2026.
- Canada Revenue Agency, How much you can get - Canada child benefit (CCB) (opens in a new tab)'If your AFNI is under $38,237, you get the maximum amount for each child.'Published October 5, 2026. Accessed October 14, 2026.
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 Revenue Agency, How much you can get - Canada child benefit (CCB) (opens in a new tab)Section 'Maximum CCB per child' / calculation: 'under 6 years of age: $8,157 per year ($679.75 per month)'Published October 5, 2026. Accessed October 14, 2026.
- Employment and Social Development Canada, Canada Child Benefit payments increasing in 2026-2027 (opens in a new tab)'up to $8,157 per child under the age of 6'Published July 20, 2026. Accessed October 14, 2026.
- Canada Revenue Agency, How much you can get - Canada child benefit (CCB) (opens in a new tab)'6 to 17 years of age: $6,883 per year ($573.58 per month)'Published October 5, 2026. Accessed October 14, 2026.
- Employment and Social Development Canada, Canada Child Benefit payments increasing in 2026-2027 (opens in a new tab)'up to $6,883 per child aged 6 to 17'Published July 20, 2026. Accessed October 14, 2026.
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
Formula: (family income - first threshold) x the two-child first-tier rate, to the dollar
Inputs
- Employment and Social Development Canada, Canada Child Benefit payments increasing in 2026-2027 (opens in a new tab)Example: 'adjusted family net income of $65,000'Published July 20, 2026. Accessed October 14, 2026.
- Canada Revenue Agency, How much you can get - Canada child benefit (CCB) (opens in a new tab)'If your AFNI is under $38,237, you get the maximum amount for each child.'Published October 5, 2026. Accessed October 14, 2026.
- Canada Revenue Agency, How much you can get - Canada child benefit (CCB) (opens in a new tab)'reduced by 13.5% of your income greater than $38,237'Published October 5, 2026. Accessed October 14, 2026.
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
- Canada Revenue Agency, How much you can get - Canada child benefit (CCB) (opens in a new tab)Section 'Maximum CCB per child' / calculation: 'under 6 years of age: $8,157 per year ($679.75 per month)'Published October 5, 2026. Accessed October 14, 2026.
- Employment and Social Development Canada, Canada Child Benefit payments increasing in 2026-2027 (opens in a new tab)'up to $8,157 per child under the age of 6'Published July 20, 2026. Accessed October 14, 2026.
- Canada Revenue Agency, How much you can get - Canada child benefit (CCB) (opens in a new tab)'6 to 17 years of age: $6,883 per year ($573.58 per month)'Published October 5, 2026. Accessed October 14, 2026.
- Employment and Social Development Canada, Canada Child Benefit payments increasing in 2026-2027 (opens in a new tab)'up to $6,883 per child aged 6 to 17'Published July 20, 2026. Accessed October 14, 2026.
- Employment and Social Development Canada, Canada Child Benefit payments increasing in 2026-2027 (opens in a new tab)Example: 'adjusted family net income of $65,000'Published July 20, 2026. Accessed October 14, 2026.
- Canada Revenue Agency, How much you can get - Canada child benefit (CCB) (opens in a new tab)'If your AFNI is under $38,237, you get the maximum amount for each child.'Published October 5, 2026. Accessed October 14, 2026.
- Canada Revenue Agency, How much you can get - Canada child benefit (CCB) (opens in a new tab)'reduced by 13.5% of your income greater than $38,237'Published October 5, 2026. Accessed October 14, 2026.