{
 "name": "Canadian tax numbers 2025, 2026 and 2027 (2027 where published)",
 "publisher": "Tax-Services.ca",
 "url": "https://tax-services.ca/tax-numbers-2025-vs-2026",
 "license": "Information only. Not tax advice. Check the linked official source.",
 "checked": "2026-10",
 "items": [
  {
   "2025": 14.5,
   "2026": 14,
   "2027": null,
   "id": "federal_lowest_rate",
   "label": "Federal lowest tax rate",
   "unit": "%",
   "source": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/canadian-income-tax-rates-individuals-current-previous-years.html"
  },
  {
   "2025": 16129,
   "2026": 16452,
   "2027": null,
   "id": "federal_bpa_max",
   "label": "Federal basic personal amount (maximum)",
   "unit": "CAD",
   "source": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/canadian-income-tax-rates-individuals-current-previous-years.html"
  },
  {
   "2025": 71300,
   "2026": 74600,
   "2027": 76700,
   "id": "cpp_ympe",
   "label": "CPP maximum pensionable earnings (YMPE)",
   "unit": "CAD",
   "source": "https://www.canada.ca/en/revenue-agency/services/tax/registered-plans-administrators/pspa/mp-rrsp-dpsp-tfsa-limits-ympe.html"
  },
  {
   "2025": 81200,
   "2026": 85000,
   "2027": 87400,
   "id": "cpp2_yampe",
   "label": "CPP2 second ceiling (YAMPE)",
   "unit": "CAD",
   "source": "https://www.canada.ca/en/revenue-agency/services/tax/registered-plans-administrators/pspa/mp-rrsp-dpsp-tfsa-limits-ympe.html"
  },
  {
   "2025": 65700,
   "2026": 68900,
   "2027": 70800,
   "id": "ei_max_insurable",
   "label": "EI maximum insurable earnings",
   "unit": "CAD",
   "source": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html"
  },
  {
   "2025": null,
   "2026": 1123.07,
   "2027": 1161.12,
   "id": "ei_max_employee_premium",
   "label": "Maximum EI employee premium (outside Quebec)",
   "unit": "CAD",
   "source": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html"
  },
  {
   "2025": 1.64,
   "2026": 1.63,
   "2027": 1.64,
   "id": "ei_employee_rate",
   "label": "EI employee rate",
   "unit": "%",
   "source": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html"
  },
  {
   "2025": 32490,
   "2026": 33810,
   "2027": 35390,
   "id": "rrsp_limit",
   "label": "RRSP dollar limit",
   "unit": "CAD",
   "source": "https://www.canada.ca/en/revenue-agency/services/tax/registered-plans-administrators/pspa/mp-db-rrsp-dpsp-alda-tfsa-limits-ympe.html"
  },
  {
   "2025": 1250000,
   "2026": 1275000,
   "2027": null,
   "id": "lcge",
   "label": "Lifetime capital gains exemption",
   "unit": "CAD",
   "source": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-25400-capital-gains-deduction.html",
   "note": "2026 value is the indexed amount reported outside the CRA; the CRA line 25400 page and the T4037 guide show only the 2025 limit of 1250000 (checked 31 October 2026)"
  },
  {
   "2025": 50,
   "2026": 50,
   "2027": null,
   "id": "capital_gains_inclusion",
   "label": "Capital gains inclusion rate",
   "unit": "%",
   "source": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/inclusion-rates-previous-years.html"
  },
  {
   "2025": 7000,
   "2026": 7000,
   "2027": null,
   "id": "tfsa_limit",
   "label": "TFSA annual limit",
   "unit": "CAD",
   "source": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/tax-free-savings-account/contributions.html"
  },
  {
   "2025": null,
   "2026": 729,
   "2027": 749,
   "id": "ei_max_weekly_benefit",
   "label": "EI regular benefit, maximum weekly amount",
   "unit": "CAD",
   "source": "https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/reports/premium/rates2027.html"
  },
  {
   "2025": null,
   "2026": 437,
   "2027": null,
   "id": "ei_extended_parental_max_weekly",
   "label": "EI extended parental benefit, maximum weekly amount",
   "unit": "CAD",
   "source": "https://www.canada.ca/en/services/benefits/ei/ei-maternity-parental/benefit-amount.html"
  },
  {
   "2025": null,
   "2026": 8157,
   "2027": null,
   "id": "ccb_max_under_6",
   "label": "Canada Child Benefit, maximum per child under 6 (July 2026 to June 2027)",
   "unit": "CAD",
   "source": "https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html"
  },
  {
   "2025": null,
   "2026": 6883,
   "2027": null,
   "id": "ccb_max_6_to_17",
   "label": "Canada Child Benefit, maximum per child 6 to 17 (July 2026 to June 2027)",
   "unit": "CAD",
   "source": "https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html"
  },
  {
   "2025": 93454,
   "2026": 95323,
   "2027": null,
   "id": "oas_recovery_threshold",
   "label": "OAS recovery tax threshold (net income)",
   "unit": "CAD",
   "source": "https://www.canada.ca/en/services/benefits/publicpensions/cpp/old-age-security/recovery-tax.html"
  },
  {
   "2025": null,
   "2026": 9208,
   "2027": null,
   "id": "age_amount_max",
   "label": "Federal age amount (maximum)",
   "unit": "CAD",
   "source": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/adjustment-personal-income-tax-benefit-amounts.html"
  },
  {
   "2025": 2834,
   "2026": 2890,
   "2027": null,
   "id": "medical_expense_threshold",
   "label": "Medical expense credit, fixed dollar threshold (lesser of this and 3% of net income)",
   "unit": "CAD",
   "source": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/adjustment-personal-income-tax-benefit-amounts.html"
  },
  {
   "2025": 20.5,
   "2026": 20.5,
   "2027": null,
   "id": "amt_rate",
   "label": "Alternative minimum tax rate",
   "unit": "%",
   "source": "https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t691.html"
  },
  {
   "2025": 100000,
   "2026": 100000,
   "2027": null,
   "id": "t1135_threshold",
   "label": "Specified foreign property cost that requires form T1135",
   "unit": "CAD",
   "source": "https://www.canada.ca/cra-foreign-income-verification"
  },
  {
   "2025": null,
   "2026": 7,
   "2027": null,
   "id": "arrears_interest_rate_q4_2026",
   "label": "CRA interest rate on overdue taxes, October to December 2026",
   "unit": "%",
   "source": "https://www.canada.ca/en/revenue-agency/services/tax/prescribed-interest-rates/2026-q4.html"
  }
 ]
}