{
 "name": "Canadian tax numbers 2025 and 2026",
 "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": [
  {
   "id": "federal_lowest_rate",
   "label": "Federal lowest tax rate",
   "unit": "%",
   "2025": 14.5,
   "2026": 14,
   "source": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/canadian-income-tax-rates-individuals-current-previous-years.html"
  },
  {
   "id": "federal_bpa_max",
   "label": "Federal basic personal amount (maximum)",
   "unit": "CAD",
   "2025": 16129,
   "2026": 16452,
   "source": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/canadian-income-tax-rates-individuals-current-previous-years.html"
  },
  {
   "id": "cpp_ympe",
   "label": "CPP maximum pensionable earnings (YMPE)",
   "unit": "CAD",
   "2025": 71300,
   "2026": 74600,
   "source": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html"
  },
  {
   "id": "cpp2_yampe",
   "label": "CPP2 second ceiling (YAMPE)",
   "unit": "CAD",
   "2025": 81200,
   "2026": 85000,
   "source": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html"
  },
  {
   "id": "ei_max_insurable",
   "label": "EI maximum insurable earnings",
   "unit": "CAD",
   "2025": 65700,
   "2026": 68900,
   "source": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html"
  },
  {
   "id": "ei_employee_rate",
   "label": "EI employee rate",
   "unit": "%",
   "2025": 1.64,
   "2026": 1.63,
   "source": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html"
  },
  {
   "id": "rrsp_limit",
   "label": "RRSP dollar limit",
   "unit": "CAD",
   "2025": 32490,
   "2026": 33810,
   "source": "https://www.canada.ca/en/revenue-agency/services/tax/registered-plans-administrators/pspa/mp-db-rrsp-dpsp-alda-tfsa-limits-ympe.html"
  },
  {
   "id": "lcge",
   "label": "Lifetime capital gains exemption",
   "unit": "CAD",
   "2025": 1250000,
   "2026": 1275000,
   "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/what-deduction-limit.html"
  },
  {
   "id": "capital_gains_inclusion",
   "label": "Capital gains inclusion rate",
   "unit": "%",
   "2025": 50,
   "2026": 50,
   "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"
  },
  {
   "id": "tfsa_limit",
   "label": "TFSA annual limit",
   "unit": "CAD",
   "2025": 7000,
   "2026": 7000,
   "source": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/tax-free-savings-account/contributions.html"
  }
 ]
}