Method and sources

Tax year 2026 · rules version 2026.2 · last overall verification on 2026-10-12. Supported years: 2026.

How Fiscalio calculates

Total income: employment, net business income, pensions, interest, grossed-up dividends (38% and 15%), half of capital gains, other income.
Contributions: CPP or QPP (base, enhanced portion, second additional contribution), EI, QPIP; the self-employed pay both shares on what employment has not already covered.
Net and taxable income, separate federally and in Quebec: RRSP, FHSA, child care expenses (federal deduction only), union dues (federal deduction, 10% credit in Quebec), Quebec deduction for workers, enhanced portion of contributions.
Tax from the brackets, then non-refundable credits at the lowest bracket rate (14% federally and in Quebec), credits with their own rate (donations, and medical expenses and tuition in Quebec), dividend tax credit.
Additions and reductions: Quebec abatement (16.5%), OAS recovery tax, Ontario surtax and Ontario Health Premium, low-income reductions (Ontario, British Columbia, Manitoba), LIFT.
Refundable credits: Canada Workers Benefit (outside Quebec), work premium and child care expense tax credit in Quebec. They remain when tax is nil: net tax can be negative.
Contributions settled with the return in Quebec: Health Services Fund (HSF) contribution on income other than employment, public prescription drug insurance plan if there is no private plan.
Marginal rate: measured by adding $1,000 to the main income and recalculating everything, contributions included. Effective rate: total burden divided by cash income.

A single calculation function feeds the calculator, the RRSP and income sliders, the scenario comparison and the 13-province view. A value that is not provided is treated as unknown, not as zero: the result tells you what is missing.

Coverage by province and territory

Province	Verification level	Detail
Quebec	Verified by independent recalculation	Employee, self-employed, mixed, couple with children and child care, retiree, dividends, RRSP, RAMQ: 15 cases checked against the independent oracle. Not modelled: Canada Workers Benefit (Quebec version); Tax shield, seniors support, family allowance (paid outside the tax return).
Ontario	Verified by independent recalculation	Employee at four income levels and a couple: surtax, Ontario Health Premium, LIFT and the Ontario tax reduction included. Not modelled: Dividend tax credits: rates from a secondary source, to be confirmed on the 2026 Form 428; Ontario refundable credits (Trillium, seniors) paid outside the tax return.
British Columbia	Partial recalculation	One employee case verified, with the B.C. tax reduction. Not modelled: B.C. sales tax credit and other refundable B.C. credits paid outside the tax return.
Alberta	Partial recalculation	One employee case verified; dividend tax credits from a secondary source. Not modelled: Dividend tax credits: rates from a secondary source, to be confirmed on the 2026 Form 428.
Saskatchewan	Partial recalculation	One single-parent case verified (amount for children). Not modelled: Dividend tax credits: rates from a secondary source, to be confirmed on the 2026 Form 428; Saskatchewan low-income tax credit (paid quarterly, outside the tax return).
Manitoba	Rules established, not independently recalculated	Official brackets (CRA) and personal amounts (2026 TD1); dividend and donation credits from a secondary source; low-income reductions not modelled. Not modelled: Dividend tax credits: rates from a secondary source, to be confirmed on the 2026 Form 428; Manitoba affordability credits (homeowners, renters).
New Brunswick	Rules established, not independently recalculated	Official brackets (CRA) and personal amounts (2026 TD1); dividend and donation credits from a secondary source; low-income reductions not modelled. Not modelled: New Brunswick low-income tax reduction (2026 parameters not published); Dividend tax credits: rates from a secondary source, to be confirmed on the 2026 Form 428.
Nova Scotia	Rules established, not independently recalculated	Official brackets (CRA) and personal amounts (2026 TD1); dividend and donation credits from a secondary source; low-income reductions not modelled. Not modelled: Nova Scotia low-income tax reduction (2026 parameters not published); Affordable living tax credit (paid outside the tax return); Dividend tax credits: rates from a secondary source, to be confirmed on the 2026 Form 428.
Prince Edward Island	Rules established, not independently recalculated	Official brackets (CRA) and personal amounts (2026 TD1); dividend and donation credits from a secondary source; low-income reductions not modelled. Not modelled: P.E.I. low-income tax reduction ($23,000 threshold in 2026, parameters not officially published); Dividend tax credits: rates from a secondary source, to be confirmed on the 2026 Form 428.
Newfoundland and Labrador	Rules established, not independently recalculated	Official brackets (CRA) and personal amounts (2026 TD1); dividend and donation credits from a secondary source; low-income reductions not modelled. Not modelled: Newfoundland and Labrador low-income tax reduction (2026 parameters not published); Dividend tax credits: rates from a secondary source, to be confirmed on the 2026 Form 428.
Yukon	Rules established, not independently recalculated	Official brackets (CRA) and personal amounts (2026 TD1); dividend and donation credits from a secondary source; low-income reductions not modelled. Not modelled: Federal northern residents deductions (line 25500); Dividend tax credits: rates from a secondary source, to be confirmed on the 2026 Form 428.
Northwest Territories	Rules established, not independently recalculated	Official brackets (CRA) and personal amounts (2026 TD1); dividend and donation credits from a secondary source; low-income reductions not modelled. Not modelled: Federal northern residents deductions (line 25500); Dividend tax credits: rates from a secondary source, to be confirmed on the 2026 Form 428.
Nunavut	Rules established, not independently recalculated	Official brackets (CRA) and personal amounts (2026 TD1); dividend and donation credits from a secondary source; low-income reductions not modelled. Not modelled: Federal northern residents deductions (line 25500); Nunavut cost of living tax credit (2026 parameters not confirmed); Dividend tax credits: rates from a secondary source, to be confirmed on the 2026 Form 428.

Outside coverage, for everyone: foreign income, loss carryforwards, pension income splitting, alternative minimum tax, capital gains beyond simple inclusion, refundable provincial credits paid outside the return. Spouse amounts in Quebec are an approximation of the credit transfer (line 431).

2026 parameters

Federal

Brackets	14.0% up to $58,523 · 20.5% up to $117,045 · 26.0% up to $181,440 · 29.0% up to $258,482 · 33.0% up to no limit
Basic personal amount	$16,452 (minimum $14,829 above $258,482 of net income)
Credit rate	14.0%; top-up credit on the excess over $58,523
Employment · age · pension amounts	$1,501 · $9,208 (threshold $46,432) · $2,000
RRSP · TFSA · FHSA	$33,810 · $7,000 · $8,000 per year
OAS recovery tax	15% above $95,323 of net income
CWB (outside Quebec)	maximum $1,665 single, $2,869 family

Contributions

CPP	6.0% up to $74,600 (exemption $3,500); CPP2 4.0% up to $85,000
QPP	6.3% up to $74,600; QPP2 4.0% up to $85,000
EI	1.6% (1.3% in Quebec) up to $68,900
QPIP	0.430% employee, 0.764% self-employed, up to $103,000

Quebec

Brackets	14.0% up to $54,345 · 19.0% up to $108,680 · 24.0% up to $132,245 · 25.8% up to no limit
Basic personal amount	$18,952
Deduction for workers	6.0%, maximum $1,450
Living alone · age · retirement	$2,172 · $3,986 · $3,541, reduced by 18.8% above $42,955 of family income
Work premium (maximums)	$1,207 single · $1,882 couple · $3,122 single parent · $4,057 couple with children
Child care (credit)	78% to 67% depending on family income; limits $12,525 / $6,305
Solidarity	July 2027 to June 2028 (estimate: schedule for July 2026 to June 2027); reduced by 6.0% above $43,195

Provinces and territories (brackets)

Ontario	5.1% ≤ $53,891 · 9.2% ≤ $107,785 · 11.2% ≤ $150,000 · 12.2% ≤ $220,000 · 13.2% ≤ ∞; BPA $12,989
British Columbia	5.6% ≤ $50,363 · 7.7% ≤ $100,728 · 10.5% ≤ $115,648 · 12.3% ≤ $140,430 · 14.7% ≤ $190,405 · 16.8% ≤ $265,545 · 20.5% ≤ ∞; BPA $13,216
Alberta	8.0% ≤ $61,200 · 10.0% ≤ $154,259 · 12.0% ≤ $185,111 · 13.0% ≤ $246,813 · 14.0% ≤ $370,220 · 15.0% ≤ ∞; BPA $22,769
Saskatchewan	10.5% ≤ $54,532 · 12.5% ≤ $155,805 · 14.5% ≤ ∞; BPA $20,381
Manitoba	10.8% ≤ $47,000 · 12.8% ≤ $100,000 · 17.4% ≤ ∞; BPA $15,780
New Brunswick	9.4% ≤ $52,333 · 14.0% ≤ $104,666 · 16.0% ≤ $193,861 · 19.5% ≤ ∞; BPA $13,664
Nova Scotia	8.8% ≤ $30,995 · 15.0% ≤ $61,991 · 16.7% ≤ $97,417 · 17.5% ≤ $157,124 · 21.0% ≤ ∞; BPA $11,932
Prince Edward Island	9.5% ≤ $33,928 · 13.5% ≤ $65,820 · 16.6% ≤ $106,890 · 17.6% ≤ $142,250 · 19.0% ≤ ∞; BPA $15,000
Newfoundland and Labrador	8.7% ≤ $44,678 · 14.5% ≤ $89,354 · 15.8% ≤ $159,528 · 17.8% ≤ $223,340 · 19.8% ≤ $285,319 · 20.8% ≤ $570,638 · 21.3% ≤ $1,141,275 · 21.8% ≤ ∞; BPA $13,094
Yukon	6.4% ≤ $58,523 · 9.0% ≤ $117,045 · 10.9% ≤ $181,440 · 12.8% ≤ $500,000 · 15.0% ≤ ∞; BPA $16,452
Northwest Territories	5.9% ≤ $53,003 · 8.6% ≤ $106,009 · 12.2% ≤ $172,346 · 14.1% ≤ ∞; BPA $18,198
Nunavut	4.0% ≤ $55,801 · 7.0% ≤ $111,602 · 9.0% ≤ $181,439 · 11.5% ≤ ∞; BPA $19,659

Status of each parameter group

Parameters	Status	Sources
`federal.brackets`	In force	F-S1, F-S2, F-T4127
`federal.creditRate`	In force	F-S8, F-T4127
`federal.supplementaryCredit` Principe et seuil confirmés ; formule exacte (1 % de l’excédent) déduite, non publiée.	Unconfirmed (secondary source)	F-S8
`federal.bpa`	In force	F-S2, F-T4127
`federal.spouse` Réduction dollar pour dollar : règle de la loi.	In force	F-S2
`federal.employmentAmount`	In force	F-S2, F-T4127
`federal.age` Taux de réduction de 15 % : loi.	In force	F-S2
`federal.pensionAmount`	In force	F-S2
`federal.disabilityAmount`	In force	F-S2
`federal.medical`	In force	F-S2
`federal.donations` Taux de 14 % sur les premiers 200 $ déduit du taux le plus bas.	Unconfirmed (secondary source)	F-S8, P-TAXTIPS
`federal.childcare` Plafonds par enfant lus dans des sources secondaires.	Unconfirmed (secondary source)	F-T778
`federal.rrsp`	In force	F-S7
`federal.fhsa`	In force	F-FHSA
`federal.dividends`	In force	F-FOLIO
`federal.capitalGainsInclusion` Hausse aux deux tiers annulée (Finances Canada).	In force	F-S2
`federal.cwb` Maximums et seuils 2026 officiels ; taux de 27 % et 15 % de la loi ; version du Québec non modélisée.	Unconfirmed (secondary source)	F-S2, F-CWB
`federal.oasRecovery` Déduit du revenu net : ligne 23500 (fédéral), ligne 250 point 3 (Québec).	In force	F-OAS, F-S2, Q-L250
`federal.ccb` Montants de juillet 2026 à juin 2027 utilisés pour la période fondée sur 2026 (publiée en juillet 2027).	Unconfirmed (secondary source)	F-CCB
`federal.quebecAbatement`	In force	F-T4127
`federal.deadlines` Dates 2027 non publiées ; déduites du calendrier habituel.	Unconfirmed (secondary source)	F-S2
`contributions.cpp`	In force	F-CPP, F-CPP2, F-T4127, F-22215
`contributions.qpp`	In force	Q-S4, Q-RRQ-TA, F-T4127
`contributions.ages` RPC : 18 à 70 ans, choix de cesser dès 65 ans. RRQ : dès 18 ans, choix de cesser de 65 à 72 ans, fin à 73 ans (à confirmer). Âge au 31 décembre, sans prorata de l’année d’anniversaire.	Unconfirmed (secondary source)	F-CPT30, Q-RRQ65, P-RCGT
`contributions.ei`	In force	F-S6, F-T4127
`contributions.qpip`	In force	Q-S4, Q-RQAP, F-T4127
`quebec.brackets`	In force	Q-S3, Q-TAUX, Q-S4
`quebec.bpa`	In force	Q-S3, Q-S4
`quebec.workersDeduction`	In force	Q-S3, Q-S4
`quebec.livingAlone`	In force	Q-S3, Q-S4
`quebec.ageAmount`	In force	Q-S3, Q-S4
`quebec.retirementIncomeMax`	In force	Q-S3, Q-S4
`quebec.familyReduction` Seuil officiel ; taux de 18,75 % de source secondaire.	In force	Q-S3, Q-S4, Q-CFFP
`quebec.careerExtension` Montants officiels ; taux de réduction de 7 % de source secondaire.	In force	Q-S3, Q-S4, Q-CFFP
`quebec.medical` Taux de 20 % de source secondaire.	Unconfirmed (secondary source)	Q-CFFP, P-RCGT
`quebec.donations` Taux de 20 / 24 / 25,75 % confirmés par Revenu Québec ; seuil 2026 déduit.	Unconfirmed (secondary source)	Q-CFFP
`quebec.unionDuesCreditRate`	In force	Q-S4
`quebec.studentLoanRate`	Unconfirmed (secondary source)	Q-CFFP
`quebec.tuitionRate`	Unconfirmed (secondary source)	Q-CFFP
`quebec.disabilityAmount`	In force	Q-S3, Q-S4
`quebec.workPremium` Maximums, seuils et revenus exclus officiels ; taux d’accumulation de source secondaire.	In force	Q-S3, Q-PT, Q-CFFP
`quebec.solidarity` Barème de juillet 2026 à juin 2027 ; celui fondé sur 2026 (juillet 2027 à juin 2028) sera publié en novembre 2026.	Unconfirmed (secondary source)	Q-S3, Q-SOL, Q-CFFP
`quebec.childcareCredit`	In force	Q-S3
`quebec.familyAllowance` Maximums et minimums 2026 officiels ; seuils arrondis ; taux de réduction de 4 % déduit.	Unconfirmed (secondary source)	Q-AF, Q-AF2
`quebec.livingAlone.conditions` Vivre seul toute l’année, ou seulement avec des mineurs ou des enfants majeurs aux études.	In force	Q-L361
`quebec.dividends` Taux 2025 lus chez Revenu Québec ; inchangés en 2026 selon RCGT.	Unconfirmed (secondary source)	Q-L415, P-RCGT
`quebec.fss` Seuils officiels ; structure (plateau de 150 $, maximum 1 000 $) de source secondaire.	In force	Q-S3, Q-CFFP
`quebec.ramq` Maximum 2026 estimé (777,50 $) ; seuils et barème de 2025.	Unconfirmed (secondary source)	Q-RAMQ, Q-CFFP
`quebec.contributionsTreatment` Base du RRQ intégrée au montant personnel ; partie bonifiée déduite (ligne 248). Texte de l’annexe U non lu.	In force	Q-CFFP, Q-S4
`provinces.brackets` Manitoba : seuils gelés 47 000 / 100 000 $ (budget 2026) retenus plutôt que 47 564 / 101 200 $ (S1). Î.-P.-É. : 142 250 $ (T4032) plutôt que 142 520 $ (S1) ; tranche de 20 % reportée à 2027.	In force	F-S1
`provinces.personalAmounts` Montants de base, conjoint, âge, pension, handicap des 12 TD1 2026.	In force	P-TD1, P-SK, P-NS
`provinces.ON.surtaxHealthPremiumReduction`	In force	P-T4032ON
`provinces.ON.lift` Page « 2022 et suivantes », sans indexation.	In force	P-LIFT
`provinces.BC.lowIncomeReduction`	In force	P-BC
`provinces.BC.dividends`	In force	P-BC
`provinces.SK.childAmount`	In force	P-TD1, P-SK
`provinces.MB.familyTaxBenefit` Année des montants non précisée.	Unconfirmed (secondary source)	P-MB
`provinces.dividends` Sauf BC (officiel).	Unconfirmed (secondary source)	P-TAXTIPS, P-RCGT
`provinces.donations`	Unconfirmed (secondary source)	P-TAXTIPS
`provinces.lowIncomeReductions.NB.NS.PE.NL` Non modélisées : paramètres 2026 non publiés.	Unconfirmed (secondary source)	P-TAXTIPS

Official sources read

Source titles and notes are shown in French, as recorded when each page was read.

Id	Document	Read on
F-S1	ARC — Taux d’imposition des particuliers 2026 (fédéral, provinces, territoires) (French source)	2026-10-12
F-S2	ARC — Rajustement des montants en fonction de l’indexation (2026) (French source)	2026-10-12
F-T4127	ARC — T4127, Formules pour le calcul des retenues sur la paie, janvier 2026 (French source)	2026-10-12
F-S6	ARC — Taux et maximums des cotisations à l’assurance-emploi (French source)	2026-10-12
F-S7	ARC — Plafonds REER, CELI, MGAP (French source)	2026-10-12
F-S8	Finances Canada — Baisse du taux le plus bas et crédit d’appoint (Top-Up Tax Credit) (French source)	2026-10-12
F-CPP	ARC — Taux, maximums et exemptions du RPC (2026) (French source)	2026-10-12
F-CPP2	ARC — Deuxième cotisation supplémentaire au RPC (2026) (French source)	2026-10-12
F-OAS	Service Canada — Impôt de récupération de la PSV (French source)	2026-10-12
F-FOLIO	ARC — Folio S3-F2-C2, dividendes imposables (majoration et crédit) (French source)	2026-10-12
F-FHSA	ARC — Cotiser à un CELIAPP (French source)	2026-10-12
F-22215	ARC — Ligne 22215, cotisations bonifiées au RPC/RRQ (French source) Page de l’année 2025 ; mécanique inchangée.	2026-10-12
F-CWB	ARC — Allocation canadienne pour les travailleurs (montants 2025) (French source) Montants 2026 pris dans F-S2 ; taux d’accumulation et de réduction de la loi.	2026-10-12
F-T778	ARC — T778, frais de garde d’enfants (French source) Plafonds par enfant lus dans des sources secondaires.	2026-10-12
Q-S3	Finances Québec — Paramètres du régime d’imposition des particuliers 2026 (tableaux 3 à 5) (French source)	2026-10-12
Q-S4	Revenu Québec — Principaux changements 2026 (retenues et cotisations) (French source)	2026-10-12
Q-TAUX	Revenu Québec — Taux d’imposition 2026 (French source)	2026-10-12
Q-PT	Revenu Québec — Montants de la prime au travail 2026 (French source)	2026-10-12
Q-SOL	Revenu Québec — Calcul du crédit d’impôt pour solidarité (juillet 2026 à juin 2027) (French source)	2026-10-12
Q-RRQ-TA	Revenu Québec — Cotisation du travailleur autonome au RRQ (French source)	2026-10-12
Q-RQAP	Québec.ca — Taux de cotisation au RQAP (French source)	2026-10-12
Q-RAMQ	RAMQ — Ajustement des tarifs du régime public (communiqué du 30 juin 2026) (French source)	2026-10-12
Q-L415	Revenu Québec — Ligne 415, crédit d’impôt pour dividendes (French source) Page de la déclaration 2025.	2026-10-12
Q-CFFP	CFFP (Université de Sherbrooke) — Guide des mesures fiscales (French source) Source secondaire : taux de réduction (18,75 %, 7 %, 3 %/6 %), taux d’accumulation de la prime au travail, structure du FSS et de la cotisation RAMQ, traitement des cotisations.	2026-10-12
P-TD1	ARC — Formulaires TD1 provinciaux et territoriaux 2026 (montants personnels) (French source)	2026-10-12
P-T4032ON	ARC — T4032-ON janvier 2026 (surtaxe, contribution-santé, réduction d’impôt de l’Ontario) (French source)	2026-10-12
P-LIFT	Ontario — Crédit d’impôt pour les personnes et les familles à faible revenu (LIFT) (French source)	2026-10-12
P-BC	Colombie-Britannique — Crédits d’impôt de base 2026 (réduction d’impôt, dividendes) (French source)	2026-10-12
P-SK	Saskatchewan — Structure de l’impôt des particuliers 2026 (French source)	2026-10-12
P-NS	Nouvelle-Écosse — Taux et indexation 2026 (French source)	2026-10-12
P-MB	Manitoba — Crédits d’impôt des particuliers (French source) Année des montants de la prestation fiscale familiale non précisée.	2026-10-12
P-TAXTIPS	TaxTips.ca — Taux 2026 et crédits pour dividendes par province (French source) Source secondaire : crédits pour dividendes et dons des provinces, sauf BC, ON, NB.	2026-10-12
P-RCGT	Raymond Chabot Grant Thornton — Impôt des particuliers 2026 (ON, NB, QC) (French source) Source secondaire.	2026-10-12
F-CCB	ARC — Comment nous calculons votre ACE (juillet 2026 à juin 2027) (French source)	2026-10-12
F-CPT30	ARC — CPT30, choix de cesser de cotiser au RPC (French source)	2026-10-12
Q-AF	Retraite Québec — Montants et données clés (Allocation famille 2026) (French source)	2026-10-12
Q-AF2	Retraite Québec — Allocation famille (seuils de revenu) (French source)	2026-10-12
Q-RRQ65	Revenu Québec — Employé de 65 ans ou plus mais de moins de 73 ans qui cesse de cotiser au RRQ (French source) Titre lu ; page non chargée (erreur 403).	2026-10-12
Q-L250	Revenu Québec — Ligne 250, point 3 : remboursement de prestations de programmes sociaux (French source)	2026-10-12
Q-L361	Revenu Québec — Ligne 361, montant pour personne vivant seule (French source)	2026-10-12

How it is verified

An independent recalculation in Python, written from the official publications without reusing the engine’s code, produces the expected results for 23 cases (Quebec, Ontario, Alberta, British Columbia, Saskatchewan). The engine must match within $2.
Property tests: determinism, take-home pay rising with income in all 13 provinces, continuity at bracket thresholds, bounded marginal rate, negative amounts rejected, RRSP capped at the deduction limit, share-link consistency.
Manual benchmarks: the year’s CPP, QPP, EI and QPIP maximums; abatement; deduction for workers; refundable work premium; child care as a credit in Quebec and a deduction federally; Ontario Health Premium and surtax.
Tests in a real browser (Chromium): data entry, live recalculation, province change, RRSP slider, saving and comparing.

Yearly update: check the new rules, add a parameter folder for the new year with its sources, regenerate the oracle and its cases, then register the year. A year that is not registered is not offered.