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Ontario income tax calculator 2026: salary and take-home pay

Ontario income tax calculator for 2026 with the surtax and Ontario Health Premium built in: see Ontario tax, take-home pay and where your rate spikes.

By Alex Francisco Updated Sep 30, 2026 Figures checked Sep 30, 2026

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Your income

Enter pay as

Yearly salary Hourly wage

An hourly wage is turned into a yearly amount using your hours a week and 52 weeks.

Yearly income before tax

Gross salary or wages for 2026, or net business income (after expenses) if you are self-employed. e.g. $75,000

Province or territory

Where you live on December 31, 2026. That province taxes your whole year of income.

Type of income

Employee (T4 pay) Self-employed

Self-employed people pay both halves of CPP (or QPP), deduct the employer half, and do not pay EI unless they opt in.

RRSP contribution to deduct for 2026

The amount you plan to deduct on your 2026 return. It lowers taxable income; it must fit your RRSP deduction limit. e.g. $5,000

Other income and refund check

Optional: extra income with no CPP or EI, and tax already withheld to estimate a refund or balance owing.

Other taxable income

Interest, rental profit or other fully taxable income. Enter only the taxable half of a capital gain; dividends are taxed differently and are not handled here. e.g. $1,200

Income tax already deducted

Total income tax on your T4 slips or year-end pay stub (box 22), or instalments paid. In Quebec, add the Quebec tax in box E of your RL-1 slip. Leave at 0 to skip the refund estimate. e.g. $12,000

Your 2026 Ontario income tax and take-home pay

On $75,000 of employment income in Ontario for 2026, estimated income tax is $12,705 (average rate 16.94%, marginal rate 29.65%), and take-home pay after tax, CPP and EI is $56,926 a year: $4,744 a month or $2,189 every two weeks.

Take-home pay

$56,926

$4,744 a month · $2,189 bi-weekly

Income tax

$12,705

Federal $8,259 + Ontario $4,446 · average 16.94%

Marginal tax rate

29.65%

Tax on your next dollar of income

CPP and EI

$5,370

CPP $4,246 + EI $1,123

EI premiums stop at $68,900 of insurable earnings, so the part of your pay above that has no EI deduction.
The Ontario Health Premium adds $750 at this income. It is charged through the tax return and is included in the Ontario tax shown.

See the detailed tables

Your decision brief

Why this result looks like this

Taxable income is $74,273: $75,000 of income minus the $727 CPP deduction. Tax brackets apply to that figure, not to gross pay.
Federal tax on the brackets is $11,422; non-refundable credits worth $3,163 (the basic personal amount of $16,452, the Canada employment amount of $1,501 and CPP/EI contributions, at 14%) bring it to $8,259.
Ontario tax on the brackets is $4,586, minus $890 of credits, plus the $750 health premium: $4,446.
Your top dollar is taxed at 29.65% (federal bracket 20.5% plus Ontario bracket 9.15%), but your average rate is only 16.94% because lower slices are taxed less and credits cancel tax on the first dollars.
CPP, CPP2 and EI take another $5,370, leaving $56,926 a year.

What could change this result

An extra $5,000 RRSP deduction would cut income tax by about $1,633 (32.7% of the contribution), so it would cost about $3,368 after the refund.
A $5,000 raise would add about $3,377 to take-home pay after tax, CPP and EI: you keep about 68% of each extra dollar at this income.
Living in Nunavut instead of Ontario with the same income would change take-home pay by +$1,893 a year ($10,812 of income tax versus $12,705).

Assumptions used for this result

2026 federal and Ontario brackets and credit amounts apply for the whole year, and you live in Ontario on December 31, 2026.
Only the basic personal amount, the Canada employment amount and CPP/EI credits are claimed. Age, pension, spouse, tuition, medical, donation and other credits, low-income reductions and refundable benefits are not included.
CPP and EI are worked out on the whole year's employment income with one employer, for someone aged 18 to 69 who is not receiving a disability pension.

Where your income goes

How to read this table: read top to bottom: deductions come off gross income to give taxable income, brackets give tax before credits, and credits (worth the credit amount times the lowest rate) come off that. Negative amounts reduce the line below them.

Item	Amount	How it is worked out
Gross employment income	$75,000	what you entered
CPP deduction	−$727	enhanced CPP (first additional + CPP2) is deducted, not credited
Taxable income	$74,273	the amount the brackets apply to
Federal tax on brackets	$11,422	14% to 33% brackets
Federal credits	−$3,163	$22,596 of credit amounts × 14%
Federal income tax	$8,259
Ontario tax on brackets	$4,586	5.05% to 13.16% brackets
Ontario credits	−$890	$17,632 of credit amounts × 5.05%
Ontario Health Premium	$750	set by taxable income
Ontario income tax	$4,446
Total income tax	$12,705	16.94% of gross income
CPP contributions	$4,230	5.95% of earnings between $3,500 and $74,600
CPP2 contributions	$16	4% of earnings between $74,600 and $85,000
EI premiums	$1,123	1.63% of earnings up to $68,900
Take-home pay	$56,926	gross income − income tax − payroll contributions

Take-home pay by pay period

How to read this table: the yearly figures divided evenly. Real pay stubs vary a little: CPP and EI stop once you reach the yearly maximums, so late-year cheques can be larger.

Per	Gross	Income tax	CPP + EI	Take-home
Year	$75,000	$12,705	$5,370	$56,926
Month	$6,250	$1,059	$447	$4,744
Semi-monthly (24 pays)	$3,125	$529	$224	$2,372
Bi-weekly (26 pays)	$2,885	$489	$207	$2,189
Week	$1,442	$244	$103	$1,095

The same $75,000 in every province and territory

How to read this table: sorted from the highest take-home pay to the lowest. Only the province changes; federal tax is the same everywhere except Quebec, where the 16.5% abatement lowers federal tax, QPP replaces CPP and QPIP premiums apply alongside a lower EI rate. At this income the gap between Nunavut and Nova Scotia is $5,396 a year.

Province or territory	Provincial tax	Total income tax	Average rate	Marginal rate	Take-home pay	Vs yours
Nunavut	$2,553	$10,812	14.42%	27.5%	$58,819	+$1,893
Northwest Territories	$3,609	$11,867	15.82%	29.1%	$57,763	+$837
British Columbia	$3,661	$11,920	15.89%	28.2%	$57,711	+$785
Yukon	$3,717	$11,975	15.97%	29.5%	$57,655	+$729
Alberta	$4,010	$12,269	16.36%	30.5%	$57,362	+$436
Ontario (yours)	$4,446	$12,705	16.94%	29.65%	$56,926	—
Saskatchewan	$5,566	$13,825	18.43%	33%	$55,806	−$1,120
New Brunswick	$6,270	$14,529	19.37%	34.5%	$55,102	−$1,824
Manitoba	$6,348	$14,606	19.48%	33.25%	$55,024	−$1,902
Newfoundland and Labrador	$6,635	$14,894	19.86%	35%	$54,737	−$2,189
Prince Edward Island	$7,056	$15,315	20.42%	37.1%	$54,316	−$2,610
Quebec	$8,466	$15,322	20.43%	36.12%	$53,965	−$2,961
Nova Scotia	$7,949	$16,207	21.61%	37.17%	$53,423	−$3,503

RRSP contribution scenarios

How to read this table: each row deducts a different RRSP contribution from the same income. "Tax saved" is the drop in income tax, which usually arrives as a refund; the contribution itself stays yours inside the RRSP and is taxed when withdrawn. Deductions must fit your RRSP deduction limit (new room is 18% of last year's earned income up to $33,810).

RRSP deduction	Taxable income	Income tax	Tax saved	Net cost after the refund	Saved per dollar
$0	$74,273	$12,705	$0	—	—
$2,500	$71,773	$11,813	$891	$1,609	35.7%
$5,000	$69,273	$11,072	$1,633	$3,368	32.7%
$10,000	$64,273	$9,590	$3,115	$6,885	31.2%
$13,500 (18% of pay)	$60,773	$8,552	$4,153	$9,347	30.8%

Take-home pay at other salaries in Ontario

How to read this table: same province, income type and other income; only the salary changes. The average rate rises slowly because each bracket only taxes the slice of income inside it.

Salary	Income tax	CPP + EI	Average rate	Take-home a year	A month	Bi-weekly
$40,000	$4,363	$2,824	10.91%	$32,814	$2,734	$1,262
$60,000	$8,320	$4,340	13.87%	$47,340	$3,945	$1,821
$75,000 (yours)	$12,705	$5,370	16.94%	$56,926	$4,744	$2,189
$80,000	$14,128	$5,570	17.66%	$60,303	$5,025	$2,319
$100,000	$20,024	$5,770	20.02%	$74,206	$6,184	$2,854
$150,000	$39,911	$5,770	26.61%	$104,320	$8,693	$4,012
$200,000	$62,952	$5,770	31.48%	$131,278	$10,940	$5,049

Your $74,273 of taxable income through the brackets

How to read this table: each rate applies only to the slice of taxable income inside its bracket. Credits and the health premium are applied after these amounts (see "Where your income goes").

Level	Bracket	Rate	Income in bracket	Tax before credits
Federal	$0 to $58,523	14%	$58,523	$8,193
Federal	$58,523 to $117,045	20.5%	$15,750	$3,229
Federal	$117,045 to $181,440	26%	$0	$0
Federal	$181,440 to $258,482	29%	$0	$0
Federal	$258,482 to no limit	33%	$0	$0
Ontario	$0 to $53,891	5.05%	$53,891	$2,721
Ontario	$53,891 to $107,785	9.15%	$20,382	$1,865
Ontario	$107,785 to $150,000	11.16%	$0	$0
Ontario	$150,000 to $220,000	12.16%	$0	$0
Ontario	$220,000 to no limit	13.16%	$0	$0

How much income tax will I pay in Ontario in 2026?

Ontario income tax for 2026 is charged at five rates from 5.05% to 13.16%, and Ontario is the only province that stacks two more charges on top: a surtax on basic Ontario tax above $5,818 and a health premium of up to $900. This Ontario income tax calculator includes both, so the take-home figure matches what an Ontario pay stub really shows.

Ontario's 2026 rates are 5.05% up to $53,891, 9.15% up to $107,785, 11.16% up to $150,000, 12.16% up to $220,000 and 13.16% beyond; only the two lowest thresholds rose from 2025.
The Ontario surtax is 20% of basic Ontario tax above $5,818 plus 36% above $7,446, so once both parts apply each dollar of Ontario bracket tax effectively costs 1.56 dollars.
The Ontario Health Premium starts above $20,000 of taxable income and climbs in five steps to $900; its bands are not indexed, so wage growth pushes more people into higher steps.
Each premium step phases in at 6% or 25% of income, which creates short income ranges where the Ontario marginal rate is far above the bracket rate.
The Ontario tax reduction (a $300 basic amount plus $554 per eligible dependant for 2026) can cut basic Ontario tax for low earners, but it never reduces the health premium.
Ontario's basic personal amount is $12,989 for 2026, credited at the 5.05% bottom rate rather than exempting that much income outright.

— YieldMaple, figures checked against official sources on September 30, 2026. Sources

How this calculator works

Reads your Ontario salary or hourly wage and any RRSP deduction, then works out taxable income the way the ON428 form expects it.
Applies Ontario's five brackets and the $12,989 basic personal amount at 5.05% to get basic Ontario tax.
Adds the Ontario surtax when basic Ontario tax passes $5,818, and the Ontario Health Premium from its step table.
Combines that with federal tax, CPP and EI (explained on the Canada-wide calculator) and shows take-home pay per year, month and cheque.

Assumptions and limits

The Ontario tax reduction and the Ontario Trillium Benefit are not applied, so low-income Ontario estimates can run slightly high.
The health premium uses the full year's taxable income, as on the ON428 form; payroll may collect it unevenly month to month.
Quebec and Manitoba figures in the neighbour comparison are simplified, and Quebec's are approximate because Quebec has its own return.

Full method: how YieldMaple builds and checks its calculators.

This is an estimate for planning and education, not financial, tax, legal or immigration advice. Confirm anything you act on with the official source or a licensed professional.

What makes Ontario income tax different from other provinces?

Ontario is the only province with two add-ons beyond its brackets: the Ontario surtax and the Ontario Health Premium. Everything else on an Ontario return (federal tax, CPP, CPP2, EI) works exactly as it does in every other province outside Quebec, and the Canada-wide income tax calculator walks through those shared steps. This page concentrates on the Ontario part.

The two add-ons hit different people. The premium reaches almost every Ontario worker, starting at just over $20,000 of taxable income, while the surtax only begins near a six-figure salary. Together they explain why Ontario marginal rates jump around far more than the five-row bracket table suggests.

How do you use the Ontario salary calculator?

Type a yearly Ontario salary, or switch to hourly and add your usual weekly hours.
Leave the province on Ontario; Ontario tax applies to anyone living here on December 31, 2026.
Look for the “Ontario Health Premium” and “Ontario surtax” lines in the breakdown: they are the two figures other salary tools most often miss.
Try an RRSP deduction and watch whether it moves taxable income below a premium step (the table further down lists them).

What are Ontario’s 2026 brackets?

Ontario personal income tax rates, 2026

How to read this table: a rate covers only the income between the previous limit and its own; the dash row is open-ended. Ontario tax is added to federal tax, never instead of it.

Ontario taxable income up to	Ontario rate
$53,891	5.05%
$107,785	9.15%
$150,000	11.16%
$220,000	12.16%
—	13.16%

Only the two lowest limits moved for 2026: on the 2025 return they were $52,886 and $105,775, while the $150,000 and $220,000 limits stayed put. Ontario credits, including the $12,989 basic personal amount, are valued at 5.05%, so that amount is worth $656 off Ontario tax.

How does the Ontario Health Premium work, and where does it spike?

The premium is charged on taxable income in bands. Within each band it grows at 6% or 25% of the income above the band’s start until it hits that band’s cap:

Ontario Health Premium bands, 2026

How to read this table: premium = the entering amount + phase-in rate × income above the band's start, capped at the band maximum. Premium amounts and bands are not indexed to inflation.

Taxable income above	Band ends at	Premium entering the band	Phase-in rate	Most the band can charge
$0	$20,000	$0	0%	$0
$20,000	$36,000	$0	6%	$300
$36,000	$48,000	$300	6%	$450
$48,000	$72,000	$450	25%	$600
$72,000	$200,000	$600	25%	$750
$200,000	—	$750	25%	$900

Because a band’s cap is reached quickly, most of each band is flat. The premium only rises inside five short phase-in zones, and inside those zones it adds 6 or 25 points to the marginal rate:

Taxable income zone	Premium moves	Extra rate in the zone	Combined marginal rate in the zone
$20,000 to $25,000	$0 to $300	6%	25.05%
$36,000 to $38,500	$300 to $450	6%	25.05%
$48,000 to $48,600	$450 to $600	25%	44.05%
$72,000 to $72,600	$600 to $750	25%	54.65%
$200,000 to $200,600	$750 to $900	25%	on top of a rate already raised by the surtax

The $72,000 zone matters most, because it sits right at a typical Ontario pay level. Statistics Canada puts Ontario’s average weekly earnings for July 2026 at $1,391.19, or about $72,342 a year. An employee on that salary has taxable income of $71,654, just under the zone. The calculator shows that salaries from about $72,692 to $73,298 pay the 25% premium phase-in on every extra dollar.

When does the Ontario surtax start?

The surtax is 20% of basic Ontario tax above $5,818, plus 36% of basic Ontario tax above $7,446. Since it is measured on tax after credits, the salary where it begins depends on your deductions. For an employee with no RRSP deduction, the calculator finds the first part starting at a salary of about $98,591 and the second at about $115,038.

Salary	Basic Ontario tax	Surtax	Surtax as a share of basic Ontario tax
$100,000	$5,947	$26	0.4%
$130,000	$9,116	$1,261	13.8%
$200,000	$17,417	$5,909	33.9%
$250,000	$23,785	$9,476	39.8%

Once both parts apply, Ontario’s 11.16% bracket behaves like 17.41%, and the 13.16% top rate like 20.53%.

What is take-home pay on typical Ontario salaries?

These examples use Ontario pay levels from Statistics Canada rather than round numbers: $25,000 for part-time or entry-level work, the Ontario median employment income of $46,100 (2024 Canadian Income Survey), the annualized average weekly earnings from above, and $130,000 for a surtax-paying professional. Each is an employee with one employer and no RRSP deduction.

Line	$25,000	$46,100	$72,342	$130,000
Basic Ontario tax	$521	$1,506	$3,462	$9,116
Ontario surtax	$0	$0	$0	$1,261
Ontario Health Premium	$287	$450	$600	$750
Premium and surtax as a share of the Ontario bill	35.5%	23.0%	14.8%	18.1%
Federal tax	$750	$3,481	$7,737	$20,102
Total income tax	$1,559	$5,437	$11,799	$31,229
CPP, CPP2 and EI	$1,687	$3,286	$5,219	$5,770
Take-home pay	$21,754	$37,377	$55,324	$93,002
Monthly	$1,813	$3,115	$4,610	$7,750
Marginal rate	25.05%	19.05%	29.65%	43.41%

The lowest salary carries the highest premium share: at $25,000 the premium is over a third of the Ontario bill, and its marginal rate is also higher than the median earner’s. The average salary in Canada guide explains the Statistics Canada measures behind these pay levels.

How does Ontario compare with Quebec and Manitoba?

Running the same four salaries through the calculator for Ontario’s two neighbours gives:

Salary	Ontario take-home	Manitoba take-home	Quebec take-home (approximate)	Ontario minus Manitoba	Ontario minus Quebec
$25,000	$21,754	$21,749	$21,876	$5	−$122
$46,100	$37,377	$36,414	$36,169	$964	$1,208
$72,342	$55,324	$53,360	$52,407	$1,964	$2,917
$130,000	$93,002	$89,477	$87,301	$3,525	$5,701

At $25,000 the three land within about $127 of each other, and Quebec’s large $18,952 basic personal amount together with the 16.5% abatement puts it slightly ahead; this is also where Ontario’s premium phase-in bites. From the median salary upward Ontario pulls clearly ahead, because Manitoba’s 10.8% and 12.75% rates and Quebec’s 14% and 19% rates are far above Ontario’s 5.05% and 9.15%. Manitoba’s thresholds are frozen rather than indexed, which tends to widen its gap as wages rise. At $130,000 the Ontario and Manitoba marginal rates are almost identical (43.41% against 43.4%) because the surtax lifts Ontario’s.

Does an RRSP deduction save more in Ontario?

In the phase-in zones it does, because a deduction removes premium as well as bracket tax. From the worked examples:

At $25,000, a $3,000 deduction saves $752, or 25.05%, of which $180 is health premium.
At the median $46,100, a $5,000 deduction saves $953, the plain 19.05%, since taxable income stays inside a flat premium band.
At $130,000, the same deduction saves $2,170, including $312 of surtax.

Someone whose taxable income lands between $72,000 and $72,600 can get back up to $150 of premium with a small deduction. The RRSP contribution limit guide explains how much room you have.

What do Ontario salary estimates most often get wrong?

Leaving out the premium. Salary tools built around other provinces skip it, understating Ontario tax by up to $900 a year.
Reading “20% surtax” as 20% more tax on pay. It applies to basic Ontario tax above $5,818, not to salary.
Expecting the Ontario tax reduction to cover the premium. It cannot; the premium is charged in full.
Counting the Ontario Trillium Benefit as a refund. It is a separate monthly benefit; see the Ontario Trillium Benefit guide.
Converting an hourly wage by guesswork. The hourly to salary calculator does it properly, and the Ontario minimum wage guide has the current floor.

When should an Ontario filer get tax help?

Ontario-specific situations are the usual reason: claiming the Ontario tax reduction for several dependants, a mid-year move into or out of Ontario, split income that attracts the health premium, or a surtax-level income with stock options or rental property. A tax professional or certified software working from actual slips will handle those. This calculator is an education tool; the CRA’s notice of assessment is the final word, and the 2026 tax brackets guide sets Ontario’s rates beside every other province.

Frequently asked questions

What are the Ontario tax brackets for 2026?

Ontario taxes 2026 taxable income at 5.05% up to $53,891, 9.15% up to $107,785, 11.16% up to $150,000, 12.16% up to $220,000 and 13.16% above $220,000. Each rate applies only to the slice inside its band. The two lower thresholds rose with inflation from $52,886 and $105,775 on the 2025 return; the $150,000 and $220,000 thresholds stayed the same for 2026.

What is the Ontario surtax and who pays it?

The Ontario surtax is a tax on Ontario tax, not on income. For 2026 it adds 20% of basic Ontario tax above $5,818 and a further 36% of basic Ontario tax above $7,446. An employee with no other deductions starts paying it on a salary a little under six figures, and the worked table on this page shows exactly where. No other province charges a surtax.

How much is the Ontario Health Premium in 2026?

The premium is $0 when taxable income is $20,000 or less. Above that it rises in steps: to $300, then $450, $600, $750 and finally $900 in the top band, which starts above $200,000. Inside each step it phases in at 6% or 25% of the income above the step's starting point. It is collected through payroll and on the Ontario part of the return, not billed separately.

Why is the Ontario marginal tax rate so high just above $72,000?

Just above $72,000 of taxable income, the health premium climbs from $600 toward $750 at 25% of each extra dollar. That 25% sits on top of the 20.5% federal rate and the 9.15% Ontario rate, so for a few hundred dollars of income the combined rate is more than half. The rate drops back as soon as the $750 cap is reached.

Does the Ontario tax reduction lower the health premium?

No. The Ontario tax reduction, with a 2026 basic amount of $300 plus $554 for each eligible dependant, can lower basic Ontario tax for people with modest incomes, but the health premium is calculated separately and is not reduced by it. A low earner can therefore owe no basic Ontario tax and still pay a premium. The calculator leaves the reduction out, so low-income Ontario results can be slightly high.

What is the Ontario basic personal amount for 2026?

Ontario's basic personal amount for 2026 is $12,989. It is multiplied by the lowest Ontario rate, 5.05%, and the result comes off Ontario tax, so it does not make the first $12,989 of income tax-free. It is smaller than the federal amount and smaller than Alberta's $22,769, but Ontario's low first rate keeps provincial tax light on modest salaries.

Is Ontario income tax higher than Quebec or Manitoba?

On most full-time salaries, no. Ontario's first two rates of 5.05% and 9.15% sit well below Manitoba's 10.8% and 12.75% and Quebec's 14% and 19%, even after Quebec residents subtract the 16.5% federal abatement. The comparison table on this page shows Ontario ahead at the median and average salaries, with Quebec narrowly ahead only at very low income.

Is the Ontario Trillium Benefit part of Ontario income tax?

No. The Ontario Trillium Benefit is a separate monthly payment based on family income and housing costs rather than on a tax bracket. You apply for it on the Ontario part of the return, but it does not change the tax this calculator shows. The Ontario Trillium Benefit guide covers who qualifies.

Does an Ontario employer's location decide which provincial tax applies?

No. Provincial tax follows where you live on December 31, not where your employer is based. Someone who lives in Gatineau and works in Ottawa files a Quebec return, while an Ontario resident who commutes to Quebec pays Ontario tax. Payroll withholding follows the work province, so cross-border commuters often see a refund or a balance owing when they file.

Rules, rates and sources

Last verified: September 29, 2026
Next scheduled check: December 31, 2025

Rule or table	In effect from	Verified
Federal income tax brackets and key credits (2026)	January 1, 2026 to December 31, 2026	September 29, 2026
Provincial and territorial income tax brackets and basic personal amounts (2026)	January 1, 2026 to December 31, 2026	September 29, 2026
CPP, CPP2 and EI contribution limits (2026)	January 1, 2026 to December 31, 2026	September 29, 2026
CPP, CPP2, QPP and EI maximums for employees, employers and self-employed people (2026, with history)	January 1, 2026 to December 31, 2026	September 29, 2026
Québec Parental Insurance Plan (QPIP) premiums and their tax treatment (2026)	January 1, 2026 to December 31, 2026	September 30, 2026
Québec deduction for workers (line 201, 2026)	January 1, 2026 to December 31, 2026	September 30, 2026
Federal, provincial and territorial income tax brackets (2025 tax year)	January 1, 2025 to December 31, 2025	September 29, 2026
Average and median earnings and income in Canada (Statistics Canada)	September 24, 2026	September 29, 2026

Official sources

Current year tax rates and income brackets (2026) — Canada.ca — Canada Revenue Agency
Indexation adjustment for personal income tax and benefit amounts — Canada.ca — Canada Revenue Agency
T4127 Payroll Deductions Formulas, 122nd edition (effective January 1, 2026) — BPAF formula — Canada Revenue Agency
Form TD1, 2026 Personal Tax Credits Return (PDF) — Canada.ca — Canada Revenue Agency
Form TD1-WS, Worksheet for the 2026 Personal Tax Credits Return (PDF) — Canada.ca — Canada Revenue Agency
Budget 2025 — Tax measures, supplementary information (Top-Up Tax Credit) — credit rate — Department of Finance Canada
Line 34990 – Top-up tax credit — Canada.ca — Canada Revenue Agency
Bill C-4 (45-1), Making Life More Affordable for Canadians Act — LEGISinfo — Parliament of Canada
Bill C-15 (45-1), Budget 2025 Implementation Act, No. 1 — LEGISinfo — Parliament of Canada
Bill C-15 (45-1), royal assent text, section 125 — new Income Tax Act subsection 118(11) Top-up tax credit — Parliament of Canada
T4127 Payroll Deductions Formulas, 123rd edition (effective July 1, 2026) — British Columbia lowest rate — Canada Revenue Agency
Personal Income Tax — Newfoundland and Labrador Department of Finance (2026 rates and credits) — Government of Newfoundland and Labrador
Personal income tax rates — Province of British Columbia (2026 tax year) — Government of British Columbia
Basic tax credits — Province of British Columbia (2026 base amounts) — Government of British Columbia
Personal Income Taxes — Manitoba Finance (indexation paused from 2025) — Government of Manitoba
Information Bulletin 126 — Taxation Changes, Budget 2026 (PDF) — no personal income tax bracket changes — Government of Manitoba
Form MB428, Manitoba Tax 2025 (PDF) — frozen thresholds as used on the return — Canada Revenue Agency
Form ON428, Ontario Tax 2025 (PDF) — Ontario health premium chart — Canada Revenue Agency
Health premium — Ontario.ca — Government of Ontario
Worksheet AB428, 2025 (PDF) — Alberta supplemental tax credit — Canada Revenue Agency
Income Tax Rates — Revenu Québec (2026) — Revenu Québec
Employers: Principal Changes for 2026 — Revenu Québec (Québec basic personal amount) — Revenu Québec
TP-1015.F-V (2026-01), Formulas for calculating source deductions (PDF) — Québec credit conversion rate — Revenu Québec
Parameters of the Personal Income Tax System for 2026 (PDF) — Ministère des Finances du Québec
T4032-QC Payroll Deductions Tables, January 2026 — general information (Quebec abatement) — Canada Revenue Agency
Quebec Abatement — Canada.ca — Department of Finance Canada
CPP contribution rates, maximums and exemptions — Canada.ca — Canada Revenue Agency
Second additional CPP (CPP2) contribution rates and maximums — Canada.ca — Canada Revenue Agency
EI premium rates and maximums — Canada.ca (federal table) — Canada Revenue Agency
Work and contributions (Québec Pension Plan) — Retraite Québec — Retraite Québec
2026 Benefit Amounts and Key Data — Retraite Québec — Retraite Québec
Line 31200 – Employment insurance premiums through employment — Canada.ca (insurable earnings of $2,000 or less) — Canada Revenue Agency
Employment Insurance Act, section 96(4) — Refund, insurable earnings up to $2,000 — Justice Laws Website (Government of Canada)
Form T2204, Employee Overpayment of Employment Insurance Premiums (2025) — Canada.ca (line 16 credit) — Canada Revenue Agency
Canada Pension Plan (CPP) and the CPP enhancement — Canada.ca (self-employed rates) — Canada Revenue Agency
Maximum Insurable Earnings and the Québec Parental Insurance Plan Premium Rate — Revenu Québec — Revenu Québec
Information Bulletin 2025-8 (November 25, 2025) — reduction in QPIP premium rates for 2026 — Ministère des Finances du Québec
Line 31205 – Provincial parental insurance plan (PPIP) premiums paid — Canada.ca — Canada Revenue Agency
Line 22300 – Deduction for PPIP premiums on self-employment income — Canada.ca — Canada Revenue Agency
Line 31215 – PPIP premiums payable on self-employment income — Canada.ca — Canada Revenue Agency
Line 248 – Deduction for QPP and CPP contributions and QPIP premiums — Revenu Québec — Revenu Québec
Line 350 – Basic personal amount (no separate Québec credit for QPIP, QPP or EI) — Revenu Québec — Revenu Québec
Line 201 – Deduction for workers — Revenu Québec — Revenu Québec
Eligible work income (definition) — Revenu Québec — Revenu Québec
Last year tax rates and income brackets (2025) — Canada.ca (federal) — Canada Revenue Agency
The Daily — Payroll employment, earnings and hours, and job vacancies, July 2026 (Table 14-10-0223-01) — Statistics Canada
The Daily — Labour Force Survey, August 2026 (average hourly wages) — Statistics Canada
The Daily — Labour Force Survey, August 2026, Table 11 (average usual hours and wages of employees) — Statistics Canada
Employee wages by industry, annual — Table 14-10-0064-01 (Labour Force Survey) — Statistics Canada
Table 14-10-0064-01 data download, 2025, Canada (average and median wages, all employees and full-time) — Statistics Canada
Income of individuals by age group, gender and income source — Table 11-10-0239-01 (Canadian Income Survey) — Statistics Canada
Table 11-10-0239-01 data download, 2024, Canada (average and median total income of individuals) — Statistics Canada
Table 11-10-0239-01 data download, 2024, provinces and territories (total and employment income) — Statistics Canada
The Daily — Canadian Income Survey, 2024 — Statistics Canada
The Daily — Canadian Income Survey, 2024, Table 1 (income statistics by family type, Table 11-10-0190-01) — Statistics Canada
The Daily — Canadian Income Survey, 2024, Table 2 (median after-tax income by province and territory, Table 11-10-0190-01) — Statistics Canada
RRSP dollar limit (2026) — canada.ca
RRSP room as a share of previous year's earned income — canada.ca

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