Does the calculator include both CPP and CPP2 contributions?

Yes, CPP at 5.95% up to YMPE $74,600 and CPP2 at 4% on earnings up to YAMPE $85,000 are both included, with the CPP enhanced share treated as a deduction and the base as a credit per T1 mechanics.

How does the calculator handle Quebec income tax?

For Quebec residents the calculator uses the province's own brackets from 14% to 25.75%, the BPA of $18,952, the workers' deduction and the 16.5% federal abatement.

Is the enhanced Basic Personal Amount modelled correctly?

Yes, the enhanced BPA of $16,452 phases linearly down to $14,829 for incomes between $181,440 and $258,482, matching the T4127 122nd-edition parameters exactly.

Canada Methodology 2026

Model

Annual T1 view for a single filer with employment income: taxes as assessed for the year, not per-paycheque withholding (CRA's PDOC handles that; the two reconcile at filing).

Federal (T4127, 122nd edition)

Brackets 14% / 20.5% / 26% / 29% / 33% at $58,523 / $117,045 / $181,440 / $258,482. Non-refundable credits at 14% for: the enhanced BPA ($16,452 phasing linearly to $14,829 between $181,440 and $258,482), the Canada Employment Amount ($1,501), base CPP (4.95% share) and EI premiums. The CPP enhanced share (1%) and CPP2 are treated as income deductions, the correct T1 mechanics most quick calculators skip.

Contributions 2026

CPP 5.95% between $3,500 and YMPE $74,600 (max $4,230.45); CPP2 4% to YAMPE $85,000 (max $416). EI 1.63% to MIE $68,900 (max $1,123.07); Quebec EI 1.30% plus QPIP 0.430% to $103,000 (max $442.90, the cut 2026 rate). QPP 6.30% (max $4,479.30): Quebec's November 2025 Economic Update cut the base rate to 5.3%, so the split is 5.3% base (credit) + 1.0% additional (deduction).

Provinces

All 10 provinces and 3 territories with their 2026 brackets and BPAs (per T4127-based tables), credits at each lowest rate including CPP-base and EI. Ontario: surtax (20% above $5,818, +36% above $7,446 of basic tax) and the Health Premium step table. Yukon mirrors the federal BPA and employment amount. Manitoba's BPA phases out to $0 between $200,000 and $400,000 of income. Quebec: own brackets (14-25.75%), BPA $18,952, workers' deduction (6%, max $1,450), and the 16.5% federal abatement.

Not modelled

Provincial low-income reductions (Ontario tax reduction, BC reduction, NS reduction), family and other credits, mid-year July changes beyond those noted (PEI's new top bracket and NL's BPA are included at their post-July values), and per-paycheque withholding differences.

Sources and verification

CRA T4127 January 2026 and the CRA 2026 indexation notice; ESDC EI premium report 2026; Ministère des Finances du Québec 2026 parameters; cross-checked against TaxTips.ca tables. Reference tools: CRA PDOC and Revenu Québec WebRAS. Our Ontario $60,000 fixture matches the component-accurate published breakdowns to the dollar.

Canada methodology (2026)