Key 2026 figures
| Item | 2026 |
|---|---|
| Lowest federal rate | 14% |
| Federal basic personal amount | $16,452 |
| CPP YMPE / YAMPE | $74,600 / $85,000 |
| EI max insurable earnings | $68,900 |
| TFSA limit | $7,000 |
| RRSP limit | $33,810 |
| Capital gains inclusion | 50% |
Built on the CRA's January 2026 payroll tables. No sign-up.
| Item | 2026 |
|---|---|
| Lowest federal rate | 14% |
| Federal basic personal amount | $16,452 |
| CPP YMPE / YAMPE | $74,600 / $85,000 |
| EI max insurable earnings | $68,900 |
| TFSA limit | $7,000 |
| RRSP limit | $33,810 |
| Capital gains inclusion | 50% |