| Federal income tax brackets | 7 bands, 10.00%–37.00% | IRS Rev. Proc. 2025-32, § 3.01, Tables 1-4 | 2026-08-31 |
| Standard deduction | $16,100 single · $32,200 joint | IRS Rev. Proc. 2025-32, § 3.14 | 2026-08-31 |
| Social Security rate and wage base | 6.20% up to $184,500 | SSA, Contribution and Benefit Base 2026; IRS Topic no. 751 | 2026-08-31 |
| Medicare rate | 1.45%, no ceiling | SSA, Contribution and Benefit Base 2026; IRS Topic no. 751 | 2026-08-31 |
| Capital gains, QBI, EITC, Child Tax Credit | See each calculator | IRS Rev. Proc. 2025-32, §§ 3.03, 3.05, 3.06, 3.26, 3.31 | 2026-09-02 |
| Provisional income, NIIT, passive losses, safe harbour | Statutory, not indexed | IRC §§ 86(c), 469(i), 1411(b), 6654(d), 168(c); Treas. Reg. § 31.3402(g)-1 | 2026-09-02 |
| County property tax rates | Median 0.84% across 3,132 counties | US Census Bureau, American Community Survey 5-year estimates | 2026-08-31 |
| Alabama income tax | 3 brackets to 5.00% | Alabama DOR, Form 40 Booklet 2025 (standard deduction chart p. 9; federal income tax deduction worksheet p. 31) | 2026-09-24 |
| Alaska income tax | No income tax | Alaska Department of Revenue | 2026-09-01 |
| Arizona income tax | Flat 2.50% | Arizona DOR, Individual Income Tax Highlights and IRC conformity | 2026-09-01 |
| Arkansas income tax | 5 brackets to 3.90% | Arkansas DFA, Withholding Tax Formula Method, tax year 2026; 2025 Tax Tables (low-income tables, pages 24-25); Additional Tax Credit for Qualified Individuals Worksheet (R 10/10/2025); 2025 AR1000F/AR1000NR instructions, lines 26-38 | 2026-09-24 |
| California income tax | 10 brackets to 13.30% | FTB, 2026 Instructions for Form 540-ES | 2026-09-24 |
| Colorado income tax | Flat 4.40% | Colorado DOR, Individual Income Tax Guide (January 2026) | 2026-09-01 |
| Connecticut income tax | 7 brackets to 6.99% | CT DRS, TPG-211 2026 Withholding Calculation Rules (rev. 12/25), in IP 2026(1): Tables A–E | 2026-09-24 |
| Delaware income tax | 7 brackets to 6.60% | Delaware Code, Title 30, §§ 1102(a)(14), 1108, 1110, 1114 and 1117 | 2026-09-25 |
| District of Columbia income tax | 7 brackets to 10.75% | DC Office of Tax and Revenue, 2026 D-40ES booklet (rev. 1 April 2026), Tax Rate Table; 2025 D-40 booklet, filing statuses and Calculation J (Schedule S) | 2026-09-25 |
| Florida income tax | No income tax | Florida Department of Revenue | 2026-09-01 |
| Georgia income tax | Flat 4.99% | Office of the Governor of Georgia, press release of 11 May 2026 on HB 463 | 2026-09-01 |
| Hawaii income tax | 12 brackets to 11.00% | Hawaii DOT, tax tables and rate schedules for years beginning after 31 Dec 2024, and the 2026 payroll update | 2026-09-24 |
| Idaho income tax | Flat 5.30% | Idaho State Tax Commission, Individual Income Tax Rate Schedule | 2026-09-01 |
| Illinois income tax | Flat 4.95% | Illinois DOR, Booklet IL-700-T (2026) and bulletin FY 2026-15 | 2026-09-01 |
| Indiana income tax | Flat 2.95% | Indiana DOR, Departmental Notice #1 and "Rates, Fees & Penalties" | 2026-09-01 |
| Iowa income tax | Flat 3.80% | Iowa DOR, "IDR Announces 2026 Individual Income Tax and Interest Rates" and the withholding formula effective 1 January 2026 | 2026-09-01 |
| Kansas income tax | 2 brackets to 5.58% | K.S.A. 79-32,110, 79-32,119 and 79-32,121 (Kansas Revisor of Statutes, 2025 Supplement) | 2026-09-24 |
| Kentucky income tax | Flat 3.50% | Kentucky DOR, "Kentucky DOR Announces 2026 Standard Deduction" and withholding formula 42A003 (10-2025) | 2026-09-01 |
| Louisiana income tax | Flat 3.00% | Louisiana DOR, income tax reform FAQ | 2026-09-01 |
| Maine income tax | 3 brackets to 7.15% | Maine Revenue Services, State of Maine 2026 Individual Income Tax Rates (rev. 20 May 2026); 2026 phase-out worksheet (36 M.R.S. 5124-C) | 2026-09-24 |
| Maryland income tax | 10 brackets to 6.50% | Comptroller of Maryland: Withholding Tax Facts 2026 (rev. 12/25); 2025 Resident Tax Booklet, Exemption Amount Chart (10A); Tax Alert on the 2025 Legislative Session (rev. 22 Dec 2025) | 2026-09-24 |
| Massachusetts income tax | 2 brackets to 9.00% | Massachusetts DOR, "Massachusetts 4% Surtax on Taxable Income" (updated 1 June 2026) and "Personal Income Tax Exemptions" (updated 6 January 2026) | 2026-09-24 |
| Michigan income tax | Flat 4.25% | Michigan Treasury, 446 Michigan Income Tax Withholding Guide 2026 (rev. 02-26); "Tax Year 2025 Information"; "State Individual Income Tax Rate for 2026 Tax Year Determined" | 2026-09-25 |
| Minnesota income tax | 4 brackets to 9.85% | Minnesota DOR, press release of 16 December 2025 on the 2026 brackets | 2026-09-01 |
| Mississippi income tax | 2 brackets to 4.00% | Mississippi DOR, Pub 89-700 — Withholding Income Tax Tables and Employer Instructions (rev. 01-2026); Form 80-100 instructions 2025, filing status for married persons and Tax Computation Schedule | 2026-09-25 |
| Missouri income tax | 8 brackets to 4.70% | Missouri DOR, 2026 and 2025 Missouri Withholding Tax Formulas; Form MO-1040 instructions 2025 (lines 7, 11-13, 26-30 and the 2025 tax chart, page 21); RSMo 143.171 | 2026-09-25 |
| Montana income tax | 2 brackets to 5.65% | Montana DOR, "HB337: 2026–2027 Montana Individual Income Tax Changes" (14 Nov 2025); HB 337 (2025, ch. 227) | 2026-09-24 |
| Nebraska income tax | 3 brackets to 4.55% | Nebraska DOR, Form 1040N-ES 2026 (8-014-2025, rev. 11-2025), 2026 Nebraska Estimated Income Tax Rate Schedule | 2026-09-24 |
| Nevada income tax | No income tax | Nevada Department of Revenue | 2026-09-01 |
| New Hampshire income tax | No income tax | New Hampshire Department of Revenue | 2026-09-01 |
| New Jersey income tax | 7 brackets to 10.75% | NJ Division of Taxation, 2026 Form NJ-1040-ES — Rate Schedules | 2026-09-01 |
| New Mexico income tax | 6 brackets to 5.90% | NM TRD, "Personal Income Tax Rates for tax years starting 2025" (NMSA 7-2-7); PIT-1 instructions 2025, line 14 (NMSA 7-2-5.8) | 2026-09-24 |
| New York income tax | 9 brackets to 10.90% | NYS Department of Taxation and Finance, IT-2105-I (2026): New York State tax rates (page 10) and tax computation worksheets | 2026-09-24 |
| North Carolina income tax | Flat 3.99% | NCDOR, Tax Rate Schedules | 2026-09-01 |
| North Dakota income tax | 3 brackets to 2.50% | ND Office of State Tax Commissioner, Form ND-1ES 2026 (SFN 28709, 12-2025), 2026 Tax Rate Schedules | 2026-09-24 |
| Ohio income tax | 2 brackets to 2.75% | Ohio Department of Taxation, 2025 IT 1040 instructions (exemption table; lines 9 and 12); 2026 estimated-tax worksheet; Tax Expenditure Report 2026–2027 | 2026-09-24 |
| Oklahoma income tax | 4 brackets to 4.50% | Oklahoma Tax Commission, Packet OW-2 (rev. 11-2025) — Table 7, Annual Payroll Period | 2026-09-01 |
| Oregon income tax | 4 brackets to 9.90% | Oregon DOR, Oregon Withholding Tax Formulas 150-206-436 (rev. 31 Dec 2025) and Publication OR-ESTIMATE 2026 (150-101-026, rev. 7 Oct 2025) | 2026-09-24 |
| Pennsylvania income tax | Flat 3.07% | PA Department of Revenue, Personal Income Tax | 2026-09-01 |
| Rhode Island income tax | 3 brackets to 5.99% | RI Division of Taxation, ADV 2025-22 "Inflation-adjusted amounts set for Tax Year 2026" (not readable: security challenge) | 2026-09-24 |
| South Carolina income tax | 2 brackets to 5.21% | Act 110 of 2026 (H. 4216, ratified), S.C. Code 12-6-510(C) and 12-6-1140(15), 12-6-3330 and 12-6-5000; SCDOR, "Information about H. 4216" | 2026-09-25 |
| South Dakota income tax | No income tax | South Dakota Department of Revenue | 2026-09-01 |
| Tennessee income tax | No income tax | Tennessee Department of Revenue | 2026-09-01 |
| Texas income tax | No income tax | Texas Department of Revenue | 2026-09-01 |
| Utah income tax | Flat 4.45% | Utah Code 59-10-104 and 59-10-1018 (as amended by S.B. 60 and H.B. 77, 2026 General Session); BLS series SUUR0000SA0 | 2026-09-24 |
| Vermont income tax | 4 brackets to 8.75% | Vermont Department of Taxes, "Vermont Rate Schedules and Tax Tables" (schedules published for 2019–2025) | 2026-09-24 |
| Virginia income tax | 4 brackets to 5.75% | Virginia Tax, 2026 Form 760ES; "Deductions" page; 2026 Legislative Summary (HB 30, Special Session I, ch. 1); 2025 Form 760 instructions, line 17 and Spouse Tax Adjustment Worksheet | 2026-09-25 |
| Washington income tax | No income tax | Washington Department of Revenue | 2026-09-01 |
| West Virginia income tax | 5 brackets to 4.58% | W. Va. Code 11-21-4j (taxable years beginning on and after 1 January 2026) and 11-21-16 | 2026-09-24 |
| Wisconsin income tax | 4 brackets to 7.65% | Wisconsin DOR, 2026 Form 1-ES instructions (laws enacted as of 16 January 2026): standard deduction schedules and 2026 tax rate schedules | 2026-09-24 |
| Wyoming income tax | No income tax | Wyoming Department of Revenue | 2026-09-01 |
| Orlando — millage by levy, 2026 proposed | 17.9818 mills on most of the city; 8 combinations across 20 tax-roll codes | Orange County Property Appraiser — 2026 Proposed Millage Rates, and Detailed View (printed 10 August 2026) | 2026-09-29 |
| Orlando — millage by levy, 2025 final | 18.0878 mills on most of the city | Orange County Property Appraiser — 2025 Final Millage Rates, and Detailed View (printed 16 October 2025) | 2026-09-29 |
| Florida — additional homestead exemption | $25,000 on every levy plus $26,411 on non-school levies (2026) | Florida Department of Revenue — Additional Homestead Exemption Adjustment (revised January 2026) | 2026-09-29 |
| Florida — Save Our Homes cap | 2.7% for 2026 | Florida Department of Revenue — Save Our Homes (revised January 2026) | 2026-09-29 |
| Florida — non-homestead residential cap | 10% a year, non-school levies only | Florida Department of Revenue — Chapters Relating to Ad Valorem Taxation (ss. 193.1554 and 196.031, F.S.) | 2026-09-29 |
| Orlando — stormwater utility fee | $0.12138 per sq ft of impervious area, fiscal 2027 | City of Orlando — Stormwater Utility Fee (FY2025–FY2028 rates) | 2026-09-29 |
| Canada — federal income tax brackets | 5 bands, 14%–33% | CRA — Current year tax rates and income brackets (2026), federal and provincial | 2026-09-02 |
| British Columbia — lowest rate raised mid-year | 5.06% to 5.6% for 2026 | CRA — T4127 Payroll Deductions Formulas, 123rd edition effective 1 July 2026 (British Columbia's 5.60% lowest rate, Newfoundland's $13,094 basic amount, PEI's new 20% bracket) | 2026-09-08 |
| Newfoundland and Labrador — basic personal amount raised | $11,188 to $13,094 | CRA — T4127 Payroll Deductions Formulas, 123rd edition effective 1 July 2026 (British Columbia's 5.60% lowest rate, Newfoundland's $13,094 basic amount, PEI's new 20% bracket) | 2026-09-08 |
| Prince Edward Island — new top bracket | 20% above $200,000 | CRA — T4127 Payroll Deductions Formulas, 123rd edition effective 1 July 2026 (British Columbia's 5.60% lowest rate, Newfoundland's $13,094 basic amount, PEI's new 20% bracket) | 2026-09-08 |
| Alberta — income tax | 6 bands to 15%, basic amount $22,769 | CRA — Current year tax rates and income brackets (2026), federal and provincial | 2026-09-02 |
| British Columbia — income tax | 7 bands to 20.5%, basic amount $13,216 | CRA — Current year tax rates and income brackets (2026), federal and provincial | 2026-09-02 |
| New Brunswick — income tax | 4 bands to 19.5%, basic amount $13,664 | CRA — Current year tax rates and income brackets (2026), federal and provincial | 2026-09-02 |
| Newfoundland and Labrador — income tax | 8 bands to 21.8%, basic amount $13,094 | CRA — Current year tax rates and income brackets (2026), federal and provincial | 2026-09-02 |
| Nova Scotia — income tax | 5 bands to 21%, basic amount $11,932 | CRA — Current year tax rates and income brackets (2026), federal and provincial | 2026-09-02 |
| Northwest Territories — income tax | 4 bands to 14.05%, basic amount $18,198 | CRA — Current year tax rates and income brackets (2026), federal and provincial | 2026-09-02 |
| Nunavut — income tax | 4 bands to 11.5%, basic amount $19,659 | CRA — Current year tax rates and income brackets (2026), federal and provincial | 2026-09-02 |
| Manitoba — income tax | 3 bands to 17.4%, basic amount $15,780 | CRA — Current year tax rates and income brackets (2026), federal and provincial | 2026-09-02 |
| Yukon — income tax | 5 bands to 15%, basic amount $16,452 | CRA — Current year tax rates and income brackets (2026), federal and provincial | 2026-09-02 |
| Quebec — income tax | 4 bands to 25.75%, basic amount $18,952 | Revenu Québec — Income tax rates (2026) | 2026-09-07 |
| Ontario — income tax | 5 bands to 13.16%, basic amount $12,989 | CRA — Current year tax rates and income brackets (2026), federal and provincial | 2026-09-02 |
| Prince Edward Island — income tax | 6 bands to 20%, basic amount $15,000 | CRA — Current year tax rates and income brackets (2026), federal and provincial | 2026-09-02 |
| Saskatchewan — income tax | 3 bands to 14.5%, basic amount $20,381 | CRA — Current year tax rates and income brackets (2026), federal and provincial | 2026-09-02 |
| CPP, CPP2 and EI — rates, ceilings and maximums | CPP 5.95% to $74,600, CPP2 4% to $85,000, EI 1.63% to $68,900 | CRA — CPP contribution rates, maximums and exemptions | 2026-09-02 |
| GST, HST, PST, QST and RST | 13 jurisdictions, 5% to 15% | CRA — Charge and collect the GST/HST: which rate to charge | 2026-09-07 |
| Point-of-sale rebates and the small supplier threshold | $30,000 general threshold | CRA — RC4022 General Information for GST/HST Registrants (point-of-sale rebates, small supplier threshold) | 2026-09-07 |
| Land transfer tax | 5 jurisdictions charge it; Toronto adds a municipal layer | Ontario Ministry of Finance — Calculating Land Transfer Tax | 2026-09-07 |
| RRSP, TFSA and FHSA limits | RRSP $33,810, TFSA $7,000, FHSA $8,000 | CRA — MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE | 2026-09-07 |
| RRSP withdrawal withholding | 10% / 20% / 30% (5 / 10 / 15 in Quebec) | CRA — Tax rates on RRSP withdrawals | 2026-09-07 |
| Toronto — property tax rate | 0.7673% residential, 3 separate levies | City of Toronto — Property tax rates and fees, 2026 Property Tax Rates | 2026-09-07 |
| Hamilton — property tax rate | 1.5572% residential, 5 separate levies | City of Hamilton — By-law 26-064, To Set and Levy the Rates of Taxation for the Year 2026 | 2026-09-07 |
| Kitchener — property tax rate | 1.406% residential, 3 separate levies | City of Kitchener — 2026 Final Tax Rates | 2026-09-07 |
| Mississauga — property tax rate | 1.0879% residential, 3 separate levies | City of Mississauga — By-law 0061-2026, Schedule A, 2026 Final Tax Rates and Levy | 2026-09-08 |
| Calgary — property tax rate | 0.665% residential, 2 separate levies | City of Calgary — Current property tax rates | 2026-09-07 |
| Edmonton — property tax rate | 1.0364% residential, 3 separate levies | City of Edmonton — Property tax breakdown, 2026 rates under Bylaw 21442 | 2026-09-07 |
| Vancouver — property tax rate | 0.3364% residential, 6 separate levies | City of Vancouver — Residential property tax rates | 2026-09-07 |
| Ontario — property assessment valuation date | 1 January 2016, 10 years frozen | MPAC — The Assessment Cycle (2026 taxes on 1 January 2016 values) | 2026-09-07 |
| Ontario — education levy on property | 0.153%, identical in all 444 municipalities | City of Toronto — Property tax rates and fees, 2026 Property Tax Rates | 2026-09-07 |
| Bonus withholding method | Tax on the year with the bonus minus tax without it; the $5,000 flat-rate note applies to annual income, not the bonus | CRA — T4127 Payroll Deductions Formulas, 122nd edition (the bonus method, and the $5,000 note on annual taxable income) | 2026-09-08 |
| Employer EI multiplier | 1.4×, maximum $1,572 | CRA — EI premium rates and maximums, including the 1.4 employer multiplier | 2026-09-08 |
| Self-employed CPP | 11.9%, maximum $8,461 | CRA — CPP contribution rates, maximums and exemptions (the self-employed rate and maximum) | 2026-09-08 |
| Tax relief on contributions | Base CPP credited at the lowest rate; the enhancement and all of CPP2 deducted | CRA — The Canada Pension Plan enhancement: what it means for the self-employed (the credit and deduction split) | 2026-09-08 |
| CPP base rate cut announced | 9.9% to 9.5% on 1 January 2027 | CRA — T4127 Payroll Deductions Formulas, 123rd edition (the CPP base rate cut announced for 1 January 2027) | 2026-09-08 |
| Ontario — tax on a private vehicle sale | 13% RST on the greater of price and the Red Book wholesale value; a trade-in does not reduce it | Government of Ontario — Retail Sales Tax: specified vehicles (private sales, Red Book, trade-ins) | 2026-09-28 |
| British Columbia — tax on a private vehicle sale | PST on a sliding scale, 12% to 20%, on the greater of price and Average wholesale value; less a trade-in | Province of British Columbia — Bulletin PST 308, PST on Vehicles (revised August 2026) | 2026-09-28 |
| Quebec — tax on a private vehicle sale | 9.975% QST on the greater of price and Average wholesale price (Hebdo guide); a trade-in does not reduce it | Revenu Québec — Purchase of a used road vehicle from an individual; from a dealer; trade-in between an individual and a dealer; estimated value of used road vehicles | 2026-09-28 |
| Saskatchewan — tax on a private vehicle sale | 6% PST on the greater of price and the Red Book average retail price; less a trade-in; exempt up to $5,000 | Government of Saskatchewan — Information Bulletin PST-78, Private Vehicle Sales and Other Vehicle Transactions (revised August 2026), and PST-18, Commercial Vehicle Sales and Leases | 2026-09-28 |
| Manitoba — tax on a private vehicle sale | 7% RST on the greater of price and the Black Book average wholesale price; with a trade-in, the net price and no book value | Manitoba Finance — Information Bulletin RST 054, Privately Purchased Vehicles (revised August 2026), and Bulletin No. 012, Motor Vehicle and Trailer Dealers | 2026-09-28 |
| Nova Scotia — tax on a private vehicle sale | 14% NSST on the greater of price and the Red Book average wholesale price; less a trade-in | Nova Scotia Provincial Tax Commission — Tax Information Guide 2006 (Nova Scotia Sales Tax on private purchases of motor vehicles, 14%) and Service Nova Scotia, Tax on Privately Purchased Vehicles (trades) | 2026-09-29 |
| Newfoundland and Labrador — tax on a private vehicle sale | 15% RST on the greater of price and the Red Book average wholesale value; less a trade-in | Newfoundland and Labrador Department of Finance — Information Circular RAA-UV-2021-11-09, Retail Sales Tax on Used Vehicles, and Motor Registration, Sales Tax on Vehicles | 2026-09-29 |
| Prince Edward Island — tax on a private vehicle sale | 15% RST on the greater of price and the Red Book average wholesale value; less a trade-in | Prince Edward Island — Retail Sales Tax Act, ss. 1(r), 15 and 16 (consolidated to 29 May 2026), and Revenue Tax Guide 198 | 2026-09-29 |
| British Columbia — PST on a dealer sale with a trade-in | Charged on the price less the trade-in, at the rate set by the price before the trade-in | Province of British Columbia — Bulletin PST 116, Motor Vehicle Dealers and Leasing Companies (revised April 2026) | 2026-09-28 |
| GST/HST on a car bought with a trade-in | Charged on the price minus the trade-in allowance when the trade-in comes from someone who does not charge tax | CRA — GST/HST in special cases: trade-ins (the net amount when the customer does not charge tax) | 2026-09-28 |
| Luxury tax and trade-ins | The trade-in is part of the consideration: the luxury tax is worked out on the full price | CRA — Notice LTN2, Subject vehicles under the Select Luxury Items Tax Act (taxable amount; trade-in example) | 2026-09-28 |
| Canada — federal corporate tax rates | 9% small business, 15% general, limit $500,000 | CRA — Corporation tax rates (federal rates and the provincial table) | 2026-09-08 |
| Provincial corporate tax rates | 13 jurisdictions, 0%–3% small business and 8%–15% general | CRA — Corporation tax rates (federal rates and the provincial table) | 2026-09-08 |
| Passive income grind on the business limit | $5 of limit per dollar above $50,000; gone at $150,000 | CRA — Corporation tax rates (federal rates and the provincial table) | 2026-09-08 |
| Alberta — corporate tax rates | 2% small business, 8% general | Government of Alberta — Tax, levy and prescribed interest rates (Alberta administers its own corporate tax) | 2026-09-08 |
| Quebec — small business deduction raised | Minimum rate 3.2% to 2.2% for years beginning after 29 April 2026 | Revenu Québec — Hausse du taux de la déduction pour petite entreprise (the 3.2% to 2.2% change) | 2026-09-08 |
| Ontario — probate fee | 1.5% above $50,000 | Government of Ontario — Estate Administration Tax | 2026-09-08 |
| Nova Scotia — probate fee | 1.695% above $100,000 | Courts of Nova Scotia — Courts of Probate taxes | 2026-09-08 |
| British Columbia — probate fee | 1.4% above $50,000 | Probate Fee Act (British Columbia) | 2026-09-08 |
| Saskatchewan — probate fee | 0.7% above $0 | Saskatchewan Courts — Probating an estate | 2026-09-08 |
| Newfoundland and Labrador — probate fee | 0.6% above $1,000 | Supreme Court of Newfoundland and Labrador — Court service fees | 2026-09-08 |
| Alberta — probate fee | Flat scale capped at $525 | Government of Alberta — Court fees (surrogate grants) | 2026-09-08 |
| Manitoba — probate fee | None based on estate value | Court of King's Bench of Manitoba — Elimination of probate charges | 2026-09-08 |
| Quebec — probate fee | None based on estate value | CRA — Death of an RRSP annuitant (the fair market value is income on the final return) | 2026-09-08 |
| RRSP on death | Full fair market value is income on the final return, unless a qualifying survivor inherits it | CRA — Death of an RRSP annuitant (the fair market value is income on the final return) | 2026-09-08 |
| Federal dividend tax credit | 15.0198% eligible, 9.0301% other-than-eligible, of the grossed-up amount | CRA — Federal dividend tax credit (line 40425): 6/11 of the gross-up on eligible dividends, 9/13 on other-than-eligible | 2026-09-08 |
| Dividend gross-ups | 38% eligible, 15% other-than-eligible | CRA — Lines 12000 and 12010: the 38% and 15% gross-ups | 2026-09-08 |
| Ontario — dividend tax credit | 10% eligible, 2.9863% other-than-eligible | CRA — Worksheets for Form 428, 2025 editions, one per province and territory (the provincial dividend tax credit rates) — Worksheet ON428 (5006-D), 2025 edition | 2026-09-08 |
| British Columbia — dividend tax credit | 12% eligible, 1.96% other-than-eligible | CRA — Worksheets for Form 428, 2025 editions, one per province and territory (the provincial dividend tax credit rates) — Worksheet BC428 (5010-D), 2025 edition | 2026-09-08 |
| Alberta — dividend tax credit | 8.12% eligible, 2.18% other-than-eligible | CRA — Worksheets for Form 428, 2025 editions, one per province and territory (the provincial dividend tax credit rates) — Worksheet AB428 (5009-D), 2025 edition | 2026-09-08 |
| Manitoba — dividend tax credit | 8% eligible, 0.7835% other-than-eligible | CRA — Worksheets for Form 428, 2025 editions, one per province and territory (the provincial dividend tax credit rates) — Worksheet MB428 (5007-D), 2025 edition | 2026-09-08 |
| Saskatchewan — dividend tax credit | 11% eligible, 2.519% other-than-eligible | CRA — Worksheets for Form 428, 2025 editions, one per province and territory (the provincial dividend tax credit rates) — Worksheet SK428 (5008-D), 2025 edition | 2026-09-08 |
| Newfoundland and Labrador — dividend tax credit | 6.3% eligible, 3.2% other-than-eligible | CRA — Worksheets for Form 428, 2025 editions, one per province and territory (the provincial dividend tax credit rates) — Worksheet NL428 (5001-D), 2025 edition | 2026-09-08 |
| Prince Edward Island — dividend tax credit | 10.5% eligible, 1.3% other-than-eligible | CRA — Worksheets for Form 428, 2025 editions, one per province and territory (the provincial dividend tax credit rates) — Worksheet PE428 (5002-D), 2025 edition | 2026-09-08 |
| Nova Scotia — dividend tax credit | 8.85% eligible, 1.5% other-than-eligible | CRA — Worksheets for Form 428, 2025 editions, one per province and territory (the provincial dividend tax credit rates) — Worksheet NS428 (5003-D), 2025 edition | 2026-09-08 |
| New Brunswick — dividend tax credit | 14% eligible, 2.75% other-than-eligible | CRA — Worksheets for Form 428, 2025 editions, one per province and territory (the provincial dividend tax credit rates) — Worksheet NB428 (5004-D), 2025 edition | 2026-09-08 |
| Yukon — dividend tax credit | 12.02% eligible, 0.67% other-than-eligible | CRA — Worksheets for Form 428, 2025 editions, one per province and territory (the provincial dividend tax credit rates) — Worksheet YT428 (5011-D), 2025 edition | 2026-09-08 |
| Northwest Territories — dividend tax credit | 11.5% eligible, 6% other-than-eligible | CRA — Worksheets for Form 428, 2025 editions, one per province and territory (the provincial dividend tax credit rates) — Worksheet NT428 (5012-D), 2025 edition | 2026-09-08 |
| Nunavut — dividend tax credit | 5.51% eligible, 2.61% other-than-eligible | CRA — Worksheets for Form 428, 2025 editions, one per province and territory (the provincial dividend tax credit rates) — Worksheet NU428 (5014-D), 2025 edition | 2026-09-08 |
| Quebec — dividend tax credit | 11.7% eligible, 3.42% other-than-eligible | Revenu Québec — Line 415, dividend tax credit — Revenu Québec, line 415 (16.1460% and 3.9330% of the actual dividend) | 2026-09-08 |
| Federal donation tax credit | 14% on the first $200, 29% above, 33% on top-bracket income | CRA — Schedule 9, Donations and Gifts (the $200 threshold, the 29% and 33% tiers and the 75% of net income limit) | 2026-09-08 |
| Alberta — donation tax credit | 60% on the first $200, 21% above | CRA — Forms 428 and their worksheets, 2025 editions, one per province and territory (the provincial donation credit rates) — Form AB428 (5009-C), 2025 edition | 2026-09-08 |
| British Columbia — donation tax credit | 5.06% on the first $200, 16.8% above | CRA — Forms 428 and their worksheets, 2025 editions, one per province and territory (the provincial donation credit rates) — Worksheet BC428 (5010-D), 2025 edition | 2026-09-08 |
| Manitoba — donation tax credit | 10.8% on the first $200, 17.4% above | CRA — Forms 428 and their worksheets, 2025 editions, one per province and territory (the provincial donation credit rates) — Form MB428 (5007-C), 2025 edition | 2026-09-08 |
| New Brunswick — donation tax credit | 9.4% on the first $200, 17.95% above | CRA — Forms 428 and their worksheets, 2025 editions, one per province and territory (the provincial donation credit rates) — Form NB428 (5004-C), 2025 edition | 2026-09-08 |
| Newfoundland and Labrador — donation tax credit | 8.7% on the first $200, 21.8% above | CRA — Forms 428 and their worksheets, 2025 editions, one per province and territory (the provincial donation credit rates) — Form NL428 (5001-C), 2025 edition | 2026-09-08 |
| Northwest Territories — donation tax credit | 5.9% on the first $200, 14.05% above | CRA — Forms 428 and their worksheets, 2025 editions, one per province and territory (the provincial donation credit rates) — Form NT428 (5012-C), 2025 edition | 2026-09-08 |
| Nova Scotia — donation tax credit | 8.79% on the first $200, 21% above | CRA — Forms 428 and their worksheets, 2025 editions, one per province and territory (the provincial donation credit rates) — Form NS428 (5003-C), 2025 edition | 2026-09-08 |
| Nunavut — donation tax credit | 4% on the first $200, 11.5% above | CRA — Forms 428 and their worksheets, 2025 editions, one per province and territory (the provincial donation credit rates) — Form NU428 (5014-C), 2025 edition | 2026-09-08 |
| Ontario — donation tax credit | 5.05% on the first $200, 11.16% above | CRA — Forms 428 and their worksheets, 2025 editions, one per province and territory (the provincial donation credit rates) — Form ON428 (5006-C), 2025 edition | 2026-09-08 |
| Prince Edward Island — donation tax credit | 9.5% on the first $200, 19% above | CRA — Forms 428 and their worksheets, 2025 editions, one per province and territory (the provincial donation credit rates) — Form PE428 (5002-C), 2025 edition | 2026-09-08 |
| Quebec — donation tax credit | 20% on the first $200, 24% above | Revenu Québec — Line 395, tax credits for donations and gifts (20% on the first $200, then 24% or 25.75%) — Revenu Québec, line 395 | 2026-09-08 |
| Saskatchewan — donation tax credit | 10.5% on the first $200, 14.5% above | CRA — Forms 428 and their worksheets, 2025 editions, one per province and territory (the provincial donation credit rates) — Form SK428 (5008-C), 2025 edition | 2026-09-08 |
| Yukon — donation tax credit | 6.4% on the first $200, 12.8% above | CRA — Forms 428 and their worksheets, 2025 editions, one per province and territory (the provincial donation credit rates) — Form YT428 (5011-C), 2025 edition | 2026-09-08 |
| Rental — capital cost allowance | Class 1 at 4%; cannot create a loss; half-year rule in year one; recaptured on sale | CRA — T4036 Rental Income (CCA classes and rates, the half-year rule, the rule against creating a loss with CCA, and recapture on disposition) | 2026-09-08 |
| Capital gains inclusion rate | 50% — the proposed increase to two thirds was cancelled | CRA — T4037 Capital Gains guide, which states the inclusion rate as one-half and does not mention two-thirds | 2026-09-08 |
| Capital gains — cancellation of the proposed increase | "It was later announced that this proposed increase was cancelled" | CRA — What's new for corporations: "It was later announced that this proposed increase was cancelled" | 2026-09-08 |
| Lifetime capital gains exemption | $1,250,000 (2025); indexation resumes 2026 | CRA — Line 25400, capital gains deduction (the lifetime capital gains exemption and its indexation) | 2026-09-08 |
| British Columbia — 2026 rates, confirmed against the province | Second authority for the 5.60% lowest rate | Province of British Columbia — Personal income tax rates, 2026 tax year | 2026-09-08 |
| Quebec — basic personal amount | $18,952 | Revenu Québec — Source Deductions Return TP-1015.3-V (2026-01), basic personal amount | 2026-09-07 |
| Quebec — QPP and QPIP | QPP 6.3% base 5.3%, QPIP 0.43%, both on Revenu Québec figures | Revenu Québec — QPP maximum pensionable earnings and contribution rate; QPIP maximum insurable earnings and premium rate | 2026-09-07 |
| Quebec — federal abatement | 16.5% of basic federal tax | Department of Finance Canada — Quebec Abatement (16.5% of basic federal tax) | 2026-09-07 |
| British Columbia — home owner grant | Claimed annually; regular grant changes on 1 January 2027 | Province of British Columbia — Home owner grant | 2026-09-07 |
| CPP2 — second additional contribution | 4% employee, 8% self-employed, ceiling $85,000 | CRA — Second additional CPP contribution (CPP2) rates and maximums | 2026-09-08 |
| Self-employed EI — opt-in for special benefits | Employee rate only, 12-month waiting period, no employer share | Service Canada — EI special benefits for self-employed people: premiums | 2026-09-08 |
| Deemed disposition on death and the spousal rollover | Everything is deemed sold at market value; property left to a spouse rolls over at cost | CRA — Taxable capital gains on property when someone dies (the deemed disposition and the spousal rollover) | 2026-09-08 |
| Quebec — a notarial will needs no probate | No value-based probate tax in Quebec at all | Gouvernement du Québec — Notarial will (no probate required) | 2026-09-08 |
| Rental — current versus capital expenses | Repairs are deductible now; improvements are added to cost | CRA — Current or capital expenses (the distinction that decides what you may deduct this year) | 2026-09-08 |
| Capital gains — the CRA reverted to one half | "reverted to administering the currently enacted capital gains inclusion rate of one-half" | CRA — Update on the administration of the proposed capital gains taxation changes: "reverted to administering the currently enacted capital gains inclusion rate of one-half" | 2026-09-08 |
| Capital losses — carry-back, carry-forward and superficial losses | Back 3 years, forward indefinitely; a repurchase within 30 days deems the loss nil | CRA — Capital losses and deductions (the three-year carry-back, the indefinite carry-forward and the superficial loss rule) | 2026-09-08 |