{"metadata":{"id":"ca-employment-2026-v1","country":"CA","taxYear":2026,"effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","reviewedOn":"2026-10-23","reviewDueOn":"2026-11-23","basis":"Full-year employment planning estimate using basic payroll credits, not a tax return or pay-period withholding calculation.","sources":[{"id":"cra-january","title":"CRA 2026 payroll formulas and contribution limits","url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html","monitoring":"text","contentSha256":"1717ab6df4392185a1a859ebafb469fb4fa899e6cc750d0a643edaaaffcd3df5"},{"id":"cra-july","title":"CRA July 2026 amendments, including full-year Option 2 values","url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jul/t4127-jul-payroll-deductions-formulas.html","monitoring":"text","contentSha256":"7e370dff7aee7e6ae5747e3b3428ab467ceb3769a5ec3fd1457f478ef5eb52f9"},{"id":"cra-annual","title":"CRA 2026 federal, provincial and territorial brackets","url":"https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html","monitoring":"text","contentSha256":"e0cb4642543f149dab9c94666985364d2f607e2f1790c2017f14a9f709895313"},{"id":"quebec","title":"Revenu Québec 2026 tax, QPP, QPIP and workers' deduction","url":"https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/employers-principal-changes-for-2026/","monitoring":"manual"},{"id":"quebec-workers","title":"Revenu Québec workers' deduction calculation","url":"https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/how-to-complete-your-income-tax-return/line-by-line-help/201-to-260-net-income/line-201/","monitoring":"manual"},{"id":"nwt-payroll","title":"Northwest Territories employee payroll tax","url":"https://www.fin.gov.nt.ca/en/services/licences-taxes-et-droits/payroll-tax-employees","monitoring":"text","contentSha256":"7fccc073b67aebd23c98adf43d9033045950c3224b381ed080562cbf13578d55"},{"id":"nunavut-payroll","title":"Nunavut employee payroll tax","url":"https://www.gov.nu.ca/en/taxation-and-insurance/payroll-tax","monitoring":"manual"}]},"scope":"Derived basic-credit employment planning parameters. Not an official government dataset, tax return or pay-period withholding engine. See /sources/ and calculator assumptions.","federal":{"brackets":[[0,0.14],[58523,0.205],[117045,0.26],[181440,0.29],[258482,0.33]],"personalMaximum":16452,"personalMinimum":14829,"personalReductionStart":181440,"personalReductionEnd":258482,"employmentAmount":1501},"payroll":{"pensionExemption":3500,"pensionMaximumEarnings":74600,"pensionSecondMaximumEarnings":85000,"cppBaseRate":0.0495,"qppBaseRate":0.053,"pensionFirstAdditionalRate":0.01,"pensionSecondAdditionalRate":0.04,"eiMaximumEarnings":68900,"eiRate":0.0163,"quebecEiRate":0.013,"qpipMaximumEarnings":103000,"qpipRate":0.0043,"quebecAbatement":0.165,"quebecWorkerRate":0.06,"quebecWorkerMaximum":1450,"manitobaPersonalReductionStart":200000,"manitobaPersonalReductionEnd":400000,"bcTaxReductionMaximum":690,"bcTaxReductionStart":25570,"bcTaxReductionRate":0.0356,"ontarioSurtaxes":[[5818,0.2],[7446,0.36]],"ontarioTaxReduction":300,"ontarioHealthBands":[[20000,0,0.06,300],[36000,300,0.06,450],[48000,450,0.25,600],[72000,600,0.25,750],[200000,750,0.25,900]],"territorialPayrollRate":0.02},"provinces":{"AB":{"name":"Alberta","personalAmount":22769,"brackets":[[0,0.08],[61200,0.1],[154259,0.12],[185111,0.13],[246813,0.14],[370220,0.15]],"sources":["cra-january"]},"BC":{"name":"British Columbia","personalAmount":13216,"brackets":[[0,0.056],[50363,0.077],[100728,0.105],[115648,0.1229],[140430,0.147],[190405,0.168],[265545,0.205]],"sources":["cra-january","cra-july"]},"MB":{"name":"Manitoba","personalAmount":15780,"brackets":[[0,0.108],[47000,0.1275],[100000,0.174]],"sources":["cra-january"]},"NB":{"name":"New Brunswick","personalAmount":13664,"brackets":[[0,0.094],[52333,0.14],[104666,0.16],[193861,0.195]],"sources":["cra-january"]},"NL":{"name":"Newfoundland and Labrador","personalAmount":13094,"brackets":[[0,0.087],[44678,0.145],[89354,0.158],[159528,0.178],[223340,0.198],[285319,0.208],[570638,0.213],[1141275,0.218]],"sources":["cra-january","cra-july"]},"NS":{"name":"Nova Scotia","personalAmount":11932,"brackets":[[0,0.0879],[30995,0.1495],[61991,0.1667],[97417,0.175],[157124,0.21]],"sources":["cra-january"]},"NT":{"name":"Northwest Territories","personalAmount":18198,"brackets":[[0,0.059],[53003,0.086],[106009,0.122],[172346,0.1405]],"sources":["cra-january","nwt-payroll"]},"NU":{"name":"Nunavut","personalAmount":19659,"brackets":[[0,0.04],[55801,0.07],[111602,0.09],[181439,0.115]],"sources":["cra-january","nunavut-payroll"]},"ON":{"name":"Ontario","personalAmount":12989,"brackets":[[0,0.0505],[53891,0.0915],[107785,0.1116],[150000,0.1216],[220000,0.1316]],"sources":["cra-january"]},"PE":{"name":"Prince Edward Island","personalAmount":15000,"brackets":[[0,0.095],[33928,0.1347],[65820,0.166],[106890,0.1762],[142520,0.19],[200000,0.2]],"sources":["cra-january","cra-july"]},"QC":{"name":"Québec","personalAmount":18952,"brackets":[[0,0.14],[54345,0.19],[108680,0.24],[132245,0.2575]],"sources":["quebec"]},"SK":{"name":"Saskatchewan","personalAmount":20381,"brackets":[[0,0.105],[54532,0.125],[155805,0.145]],"sources":["cra-january"]},"YT":{"name":"Yukon","personalAmount":16452,"brackets":[[0,0.064],[58523,0.09],[117045,0.109],[181440,0.128],[500000,0.15]],"sources":["cra-january"]}}}