CanadaTaxPlanner

How we check the numbers

CanadaTaxPlanner follows formulas published by CRA and Revenu Québec. This page shows what the calculator covers, what it does not, and the cases we use to test it.

Tax figures last updated 14 October 2026. Basis: CRA T4127, edition 122 (January 2026).

What the calculator covers

  • Federal and provincial or territorial income tax for all 13 jurisdictions, 2026 rates.
  • CPP and CPP2, EI premiums, and in Quebec QPP and QPIP.
  • Ontario surtax and Ontario Health Premium, and the Quebec Health Services Fund.
  • Eligible and non-eligible dividends, capital gains and the OAS recovery tax.
  • Credits for age, pension income, spouse, medical expenses, donations, disability, caregiver and first-time home buyers.
  • Canada Child Benefit, Canada Groceries and Essentials Benefit (formerly the GST/HST credit), Canada workers benefit, Ontario Trillium Benefit and some provincial credits.

What it does not cover

The calculator gives planning estimates for a person who lived in one province all year. It does not model:

  • Alternative minimum tax.
  • Foreign income and the foreign tax credit.
  • Part-year residents and non-residents.
  • Deductions other than RRSP and child care (for example moving expenses, union dues, employment expenses) and tuition or student-loan credits.
  • Carry-forwards of losses, donations or unused credits.
  • Spouse and dependant variants of the low-income tax reductions in Newfoundland and Labrador, Prince Edward Island, Nova Scotia and New Brunswick.
  • Quebec childcare credit (Quebec pays its own refundable credit).
  • Quebec refundable medical expense credit (line 462) and the extra credit for cultural donations.

If your situation includes any of these, use CRA’s own tools or ask a tax professional.

Sources

Every rate and threshold comes from one of these public sources.

Worked cases

Each case below is an automated test. The page takes the figures from the live calculator, and a test fails if any of them changes. Amounts are in Canadian dollars.

Ontario retiree on pension income

Inputs: Age 68, Ontario, 2026. Eligible pension income $48,000.00, no other income.

Result: Federal tax $2,880.53. Ontario tax $1,363.07.

Basis: Federal: age amount (line 30100) and pension income amount (line 31400). Ontario: age and pension amounts from the 2026 provincial TD1 form.

Nova Scotia retiree on pension income

Inputs: Same person, living in Nova Scotia. Eligible pension income $48,000.00.

Result: Nova Scotia tax $3,829.09.

Basis: Nova Scotia age and pension amounts from the 2026 provincial TD1 form.

Old Age Security recovery tax

Inputs: Age 70, Ontario. Net income $120,000.00, which includes $9,000.00 of Old Age Security.

Result: OAS repaid: $3,701.55. Taxable income after the deduction: $116,298.45.

Basis: 15% of net income over $95,323.00, capped at the OAS received (lines 23500 and 42200).

Ontario energy and property tax credit

Inputs: Ontario, single, rent $1,500.00 a month, no property tax, adjusted family net income $30,000.00.

Result: Ontario energy and property tax credit: $703.94.

Basis: 20% of a year’s rent counts as occupancy cost: $3,600.00. Energy component $290.00 plus property component $433.00, less 2% of income over $29,047.00.

Canada workers benefit for a couple

Inputs: Ontario couple, no children. One partner has $25,000.00 of employment income. The other has $10,000.00 of net income.

Result: Canada workers benefit: $2,869.00.

Basis: Schedule 6 (Income Tax Act s. 122.7). The lower earner’s working income, up to $16,714.00, is left out of the couple’s income, so the couple gets the full family amount.

Ontario spouse amount

Inputs: Ontario, employment income $60,000.00. Compared with no spouse, then with a spouse whose net income is $5,000.00.

Result: Ontario tax is $360.17 lower with the spouse amount.

Basis: Ontario spouse amount: $11,029.00 less spouse income over $1,103.00, which leaves $7,132.00, taxed at 5.05%.

How we test

  • More than 900 automated unit tests cover the calculators.
  • Every rate change is checked against the CRA or Revenu Québec table before it is published.
  • An outside check compared 72 employee cases (12 provinces and territories outside Quebec at 6 income levels) with the TaxTips.ca calculator. 71 matched within $5 on every figure, and the one difference is documented.
  • Quebec has no outside calculator in the tests yet. It is covered by hand-worked cases only.
  • Last data update: 14 October 2026.
  • These are our own checks, not an audit by an outside firm.

Who maintains it

Viacheslav Sytnikov maintains the calculator and its data. Viacheslav Sytnikov is not a CPA or a tax professional, and this site is not tax advice.

About the author

Report an error

If a number looks wrong, first compare it with the sources above. If it still looks wrong, report the error. Include your province, income and what you expected.

Planning estimates only. Your CRA notice of assessment is the final word.