{
 "site": "GlassLayer",
 "url": "https://glasslayer.ca",
 "taxYear": 2026,
 "generated": "2026-10-03",
 "licence": "CC BY 4.0, link to glasslayer.ca",
 "figures": [
  {
   "name": "Federal income tax brackets",
   "value": [
    {
     "upTo": 58523,
     "rate": 0.14
    },
    {
     "upTo": 117045,
     "rate": 0.205
    },
    {
     "upTo": 181440,
     "rate": 0.26
    },
    {
     "upTo": 258482,
     "rate": 0.29
    },
    {
     "upTo": null,
     "rate": 0.33
    }
   ],
   "unit": "CAD thresholds and rates",
   "source": {
    "name": "CRA T4127 Payroll Deductions Formulas, 123rd Edition, effective July 1, 2026 (Rev. 26/06)",
    "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jul/t4127-jul-payroll-deductions-formulas.html"
   },
   "verifiedOn": "2026-09-07"
  },
  {
   "name": "Federal basic personal amount (maximum)",
   "value": 16452,
   "unit": "CAD",
   "source": {
    "name": "CRA T4127 Payroll Deductions Formulas, 123rd Edition, effective July 1, 2026 (Rev. 26/06)",
    "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jul/t4127-jul-payroll-deductions-formulas.html"
   },
   "verifiedOn": "2026-09-07"
  },
  {
   "name": "CPP year's maximum pensionable earnings (YMPE)",
   "value": 74600,
   "unit": "CAD",
   "source": {
    "name": "CRA – CPP contribution rates, maximums and exemptions",
    "url": "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"
   },
   "verifiedOn": "2026-09-07"
  },
  {
   "name": "CPP year's additional maximum pensionable earnings (YAMPE)",
   "value": 85000,
   "unit": "CAD",
   "source": {
    "name": "CRA – Second additional CPP (CPP2) contribution rates and maximums",
    "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/calculating-deductions/making-deductions/second-additional-cpp-contribution-rates-maximums.html"
   },
   "verifiedOn": "2026-09-07"
  },
  {
   "name": "CPP employee contribution rate",
   "value": 0.0595,
   "unit": "rate",
   "source": {
    "name": "CRA – CPP contribution rates, maximums and exemptions",
    "url": "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"
   },
   "verifiedOn": "2026-09-07",
   "note": "4.95% base + 1.00% first additional."
  },
  {
   "name": "CPP maximum employee contribution",
   "value": 4230.45,
   "unit": "CAD",
   "source": {
    "name": "CRA – CPP contribution rates, maximums and exemptions",
    "url": "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"
   },
   "verifiedOn": "2026-09-07"
  },
  {
   "name": "EI maximum insurable earnings",
   "value": 68900,
   "unit": "CAD",
   "source": {
    "name": "CRA – EI premium rates and maximums",
    "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html"
   },
   "verifiedOn": "2026-09-07"
  },
  {
   "name": "EI employee premium rate",
   "value": 0.0163,
   "unit": "rate",
   "source": {
    "name": "CRA – EI premium rates and maximums",
    "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html"
   },
   "verifiedOn": "2026-09-07"
  },
  {
   "name": "EI maximum weekly benefit",
   "value": 729,
   "unit": "CAD per week",
   "source": {
    "name": "Service Canada – EI regular benefits: How much you could receive (modified 2026-08-31)",
    "url": "https://www.canada.ca/en/services/benefits/ei/ei-regular-benefit/benefit-amount.html"
   },
   "verifiedOn": "2026-09-17"
  },
  {
   "name": "EI benefit rate",
   "value": 0.55,
   "unit": "rate",
   "source": {
    "name": "Service Canada – EI regular benefits: How much you could receive (modified 2026-08-31)",
    "url": "https://www.canada.ca/en/services/benefits/ei/ei-regular-benefit/benefit-amount.html"
   },
   "verifiedOn": "2026-09-17"
  },
  {
   "name": "EI insurable hours required",
   "value": [
    {
     "maxRate": 6,
     "hours": 700
    },
    {
     "maxRate": 7,
     "hours": 665
    },
    {
     "maxRate": 8,
     "hours": 630
    },
    {
     "maxRate": 9,
     "hours": 595
    },
    {
     "maxRate": 10,
     "hours": 560
    },
    {
     "maxRate": 11,
     "hours": 525
    },
    {
     "maxRate": 12,
     "hours": 490
    },
    {
     "maxRate": 13,
     "hours": 455
    },
    {
     "maxRate": null,
     "hours": 420
    }
   ],
   "unit": "hours by regional unemployment rate",
   "source": {
    "name": "Service Canada – EI regular benefits: Do you qualify (modified 2026-08-31)",
    "url": "https://www.canada.ca/en/services/benefits/ei/ei-regular-benefit/eligibility.html"
   },
   "verifiedOn": "2026-09-17"
  },
  {
   "name": "EI maternity benefit weeks",
   "value": 15,
   "unit": "weeks",
   "source": {
    "name": "Service Canada – EI maternity and parental benefits: How much you could receive",
    "url": "https://www.canada.ca/en/services/benefits/ei/ei-maternity-parental/benefit-amount.html"
   },
   "verifiedOn": "2026-09-17"
  },
  {
   "name": "QPIP maximum insurable earnings",
   "value": 103000,
   "unit": "CAD",
   "source": {
    "name": "Revenu Québec – Maximum insurable earnings and the QPIP premium rate (2026: $103,000)",
    "url": "https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/calculating-source-deductions-and-employer-contributions/quebec-parental-insurance-plan-premiums/maximum-insurable-earnings-and-premium-rate/"
   },
   "verifiedOn": "2026-09-17"
  },
  {
   "name": "TFSA annual dollar limit",
   "value": 7000,
   "unit": "CAD",
   "source": {
    "name": "CRA – Calculate your TFSA contribution room (modified 2026-02-20)",
    "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/tax-free-savings-account/contributing/calculate-room.html"
   },
   "verifiedOn": "2026-09-07"
  },
  {
   "name": "TFSA cumulative room since 2009",
   "value": 109000,
   "unit": "CAD",
   "source": {
    "name": "CRA – MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (TFSA dollar limit, 2009 to 2026)",
    "url": "https://www.canada.ca/en/revenue-agency/services/tax/registered-plans-administrators/pspa/mp-rrsp-dpsp-tfsa-limits-ympe.html"
   },
   "verifiedOn": "2026-09-07",
   "note": "Sum of every annual limit 2009 to 2026 for someone 18 or older in 2009 and resident throughout."
  },
  {
   "name": "RRSP dollar limit",
   "value": 33810,
   "unit": "CAD",
   "source": {
    "name": "CRA – MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (modified 2025-12-01)",
    "url": "https://www.canada.ca/en/revenue-agency/services/tax/registered-plans-administrators/pspa/mp-rrsp-dpsp-tfsa-limits-ympe.html"
   },
   "verifiedOn": "2026-09-07"
  },
  {
   "name": "RRSP dollar limit, next year",
   "value": 35390,
   "unit": "CAD",
   "source": {
    "name": "CRA – MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (modified 2025-12-01)",
    "url": "https://www.canada.ca/en/revenue-agency/services/tax/registered-plans-administrators/pspa/mp-rrsp-dpsp-tfsa-limits-ympe.html"
   },
   "verifiedOn": "2026-09-07",
   "note": "2027 limit, already published by the CRA."
  },
  {
   "name": "RRSP deduction deadline for the 2026 tax year",
   "value": "2027-03-01",
   "unit": "date",
   "source": {
    "name": "CRA – RRSP contribution receipt: Contribution year (modified 2026-01-29)",
    "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/completing-slips-summaries/financial-slips-summaries/rrsp-contribution-receipt-return/contribution-year.html"
   },
   "verifiedOn": "2026-09-07",
   "note": "UNCONFIRMED: derived from the 60-days-after-year-end rule; the CRA had not published the 2026 tax-year date as of verification."
  },
  {
   "name": "FHSA annual limit",
   "value": 8000,
   "unit": "CAD",
   "source": {
    "name": "CRA – Participating in your FHSAs (modified 2026-02-02)",
    "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/first-home-savings-account/contributing-your-fhsa.html"
   },
   "verifiedOn": "2026-09-07"
  },
  {
   "name": "FHSA lifetime limit",
   "value": 40000,
   "unit": "CAD",
   "source": {
    "name": "CRA – Participating in your FHSAs (modified 2026-02-02)",
    "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/first-home-savings-account/contributing-your-fhsa.html"
   },
   "verifiedOn": "2026-09-07"
  },
  {
   "name": "Home Buyers' Plan withdrawal limit",
   "value": 60000,
   "unit": "CAD",
   "source": {
    "name": "CRA – What is the Home Buyers' Plan (withdrawal limit $60,000; repayment relief for first withdrawals 2026 to 2028)",
    "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/rrsps-related-plans/what-home-buyers-plan.html"
   },
   "verifiedOn": "2026-09-07"
  },
  {
   "name": "Insured mortgage price cap",
   "value": 1500000,
   "unit": "CAD",
   "source": {
    "name": "Department of Finance Canada – Boldest mortgage reforms in decades come into force today (2024-12-15)",
    "url": "https://www.canada.ca/en/department-finance/news/2024/12/boldest-mortgage-reforms-in-decades-come-into-force-today.html"
   },
   "verifiedOn": "2026-09-07"
  },
  {
   "name": "Minimum down payment tiers",
   "value": {
    "firstTier": 500000,
    "firstRate": 0.05,
    "secondRate": 0.1,
    "uninsuredRate": 0.2
   },
   "unit": "rates",
   "source": {
    "name": "FCAC – How much you need for a down payment (modified 2025-10-15)",
    "url": "https://www.canada.ca/en/financial-consumer-agency/services/mortgages/down-payment.html"
   },
   "verifiedOn": "2026-09-07"
  },
  {
   "name": "CMHC premium table",
   "value": [
    {
     "maxLtv": 0.65,
     "rate": 0.006
    },
    {
     "maxLtv": 0.75,
     "rate": 0.017
    },
    {
     "maxLtv": 0.8,
     "rate": 0.024
    },
    {
     "maxLtv": 0.85,
     "rate": 0.028
    },
    {
     "maxLtv": 0.9,
     "rate": 0.031
    },
    {
     "maxLtv": 0.95,
     "rate": 0.04
    }
   ],
   "unit": "rate by maximum loan-to-value",
   "source": {
    "name": "CMHC – Premium information for homeowner and small rental loans",
    "url": "https://www.cmhc-schl.gc.ca/professionals/project-funding-and-mortgage-financing/mortgage-loan-insurance/mortgage-loan-insurance-homeownership-programs/premium-information-for-homeowner-and-small-rental-loans"
   },
   "verifiedOn": "2026-09-07"
  },
  {
   "name": "Mortgage stress test floor",
   "value": 0.0525,
   "unit": "rate",
   "source": {
    "name": "OSFI – Minimum qualifying rate for uninsured mortgages (modified 2026-01-29)",
    "url": "https://www.osfi-bsif.gc.ca/en/supervision/financial-institutions/banks/minimum-qualifying-rate-uninsured-mortgages"
   },
   "verifiedOn": "2026-09-07"
  },
  {
   "name": "Bank of Canada policy rate",
   "value": 0.0225,
   "unit": "rate",
   "source": {
    "name": "Bank of Canada – Bank of Canada maintains the policy rate at 2¼% (2026-09-02)",
    "url": "https://www.bankofcanada.ca/2026/09/fad-press-release-2026-09-02/"
   },
   "verifiedOn": "2026-09-07",
   "note": "Bank of Canada policy rate, held September 2, 2026."
  },
  {
   "name": "CPP maximum monthly pension at 65",
   "value": 1507.65,
   "unit": "CAD per month",
   "source": {
    "name": "Service Canada – CPP retirement pension: How much you could receive (modified 2026-07-02)",
    "url": "https://www.canada.ca/en/services/benefits/publicpensions/cpp/amount.html"
   },
   "verifiedOn": "2026-09-30",
   "note": "Maximum for a pension starting at 65 in January 2026; the maximum rises slightly each month as the CPP enhancement phases in."
  },
  {
   "name": "CPP average monthly pension at 65 (new beneficiaries)",
   "value": 877.01,
   "unit": "CAD per month",
   "source": {
    "name": "Service Canada – Canada Pension Plan: Monthly payment amounts (modified 2026-06-29)",
    "url": "https://www.canada.ca/en/services/benefits/publicpensions/cpp/payment-amounts.html"
   },
   "verifiedOn": "2026-09-30",
   "note": "Average for new beneficiaries starting at 65, April 2026."
  },
  {
   "name": "OAS maximum monthly pension, 65 to 74",
   "value": 762.5,
   "unit": "CAD per month",
   "source": {
    "name": "Service Canada – Old Age Security payment amounts (modified 2026-08-17)",
    "url": "https://www.canada.ca/en/services/benefits/publicpensions/old-age-security/payments.html"
   },
   "verifiedOn": "2026-09-30",
   "note": "October to December 2026 (Service Canada, page modified 2026-09-29). July to September 2026 was $751.97."
  },
  {
   "name": "OAS recovery tax threshold",
   "value": [
    {
     "incomeYear": 2025,
     "period": "July 2026 to June 2027",
     "min": 93454,
     "max65to74": 152062,
     "max75plus": 157923,
     "estimated": false
    },
    {
     "incomeYear": 2026,
     "period": "July 2027 to June 2028",
     "min": 95323,
     "max65to74": 155109,
     "max75plus": 161088,
     "estimated": true
    }
   ],
   "unit": "CAD by income year",
   "source": {
    "name": "Service Canada – Old Age Security pension recovery tax (modified 2026-06-29)",
    "url": "https://www.canada.ca/en/services/benefits/publicpensions/old-age-security/recovery-tax.html"
   },
   "verifiedOn": "2026-09-30"
  },
  {
   "name": "Consumer price index, latest month",
   "value": {
    "2025-07": 164.9,
    "2025-08": 164.8,
    "2025-09": 164.9,
    "2025-10": 165.3,
    "2025-11": 165.4,
    "2025-12": 165,
    "2026-01": 165,
    "2026-02": 165.9,
    "2026-03": 167.4,
    "2026-04": 168,
    "2026-05": 169.6,
    "2026-06": 169,
    "2026-07": 169.9,
    "2026-08": 169.8
   },
   "unit": "index, 2002 = 100",
   "source": {
    "name": "Statistics Canada – Table 18-10-0004-01, Consumer Price Index, monthly, not seasonally adjusted (all-items, Canada, 2002=100, vector v41690973)",
    "url": "https://www150.statcan.gc.ca/t1/tbl1/en/tv.action?pid=1810000401"
   },
   "verifiedOn": "2026-09-17"
  },
  {
   "name": "Canada Student Loan interest rate",
   "value": 0,
   "unit": "rate",
   "source": {
    "name": "Alberta Student Aid – Repaying your student loan (Alberta loans at CIBC prime, 12-month grace; Canada loans interest-free since April 1, 2023)",
    "url": "https://studentaid.alberta.ca/repayment/repaying-your-student-loan/"
   },
   "verifiedOn": "2026-09-17",
   "note": "Interest on Canada Student Loans was permanently eliminated on April 1, 2023. Interest that accrued before that date is still owed."
  },
  {
   "name": "Minimum wage by jurisdiction",
   "value": {
    "FED": {
     "name": "Federally regulated",
     "rates": [
      {
       "from": "2026-04-01",
       "rate": 18.15
      }
     ]
    },
    "AB": {
     "name": "Alberta",
     "rates": [
      {
       "from": "2019-06-26",
       "rate": 15
      }
     ]
    },
    "BC": {
     "name": "British Columbia",
     "rates": [
      {
       "from": "2026-06-01",
       "rate": 18.25
      }
     ]
    },
    "MB": {
     "name": "Manitoba",
     "rates": [
      {
       "from": "2025-10-01",
       "rate": 16
      },
      {
       "from": "2026-10-01",
       "rate": 16.4
      }
     ]
    },
    "NB": {
     "name": "New Brunswick",
     "rates": [
      {
       "from": "2026-04-01",
       "rate": 15.9
      }
     ]
    },
    "NL": {
     "name": "Newfoundland and Labrador",
     "rates": [
      {
       "from": "2026-04-01",
       "rate": 16.35
      }
     ]
    },
    "NT": {
     "name": "Northwest Territories",
     "rates": [
      {
       "from": "2026-09-01",
       "rate": 17.2
      }
     ]
    },
    "NS": {
     "name": "Nova Scotia",
     "rates": [
      {
       "from": "2026-04-01",
       "rate": 16.75
      },
      {
       "from": "2026-10-01",
       "rate": 17
      }
     ]
    },
    "NU": {
     "name": "Nunavut",
     "rates": [
      {
       "from": "2026-09-01",
       "rate": 20.17
      }
     ]
    },
    "ON": {
     "name": "Ontario",
     "rates": [
      {
       "from": "2025-10-01",
       "rate": 17.6
      },
      {
       "from": "2026-10-01",
       "rate": 17.95
      }
     ]
    },
    "PE": {
     "name": "Prince Edward Island",
     "rates": [
      {
       "from": "2026-04-01",
       "rate": 17
      },
      {
       "from": "2026-10-01",
       "rate": 17.3
      },
      {
       "from": "2027-04-01",
       "rate": 17.6
      }
     ]
    },
    "QC": {
     "name": "Quebec",
     "rates": [
      {
       "from": "2026-05-01",
       "rate": 16.6
      }
     ]
    },
    "SK": {
     "name": "Saskatchewan",
     "rates": [
      {
       "from": "2025-10-01",
       "rate": 15.35
      }
     ]
    },
    "YT": {
     "name": "Yukon",
     "rates": [
      {
       "from": "2026-04-01",
       "rate": 18.51
      }
     ]
    }
   },
   "unit": "CAD per hour with effective dates",
   "source": {
    "name": "Government of Canada – Current and forthcoming general minimum wage rates in Canada (modified 2026-09-17)",
    "url": "https://minwage-salairemin.service.canada.ca/en/general.html"
   },
   "verifiedOn": "2026-09-17"
  }
 ]
}