{
  "id": "v20-ca-income-tax",
  "version": "20.16.0",
  "name": "Income Tax Planning Calculator — Canada",
  "shortName": "Income Tax Planning",
  "description": "Estimate ordinary annual employment income tax with dated country rules, separating deductions, basic credits, Canadian provincial calculations, Irish USC and separately entered other local tax. CAD planning view; stated limitations apply.",
  "category": "Finance",
  "categorySlug": "finance",
  "keywords": [
    "income-tax",
    "ca",
    "tax-authority"
  ],
  "status": "live",
  "workStatus": "pending",
  "reviewStatus": "pending",
  "migrationStatus": "new",
  "engine": "native",
  "creator": null,
  "reviewer": null,
  "quality": {
    "availability": "live",
    "technicalReviewRecord": "/reviews/v20-ca-income-tax.json",
    "qualifiedReview": "pending",
    "qualifiedReviewer": null,
    "qualifiedReviewDate": null,
    "formulaVersion": "20.16.0",
    "referenceCoverage": "references-listed",
    "releaseTestScope": "Catalog and regression checks are not a professional formula audit; consult release evidence.",
    "historicalMetadataDate": "",
    "historicalMetadataNotice": "The imported date is not evidence of a completed human review."
  },
  "notice": "Illustrative defaults are not local quotes or verified legal rules. Dated reference components and user-entered assumptions are explicitly distinguished. Professional review is pending.",
  "urls": {
    "page": "/ca/income-tax/",
    "definition": "/ca/income-tax/definition.json",
    "schema": "/ca/income-tax/schema.json",
    "llms": "/ca/income-tax/llms.txt",
    "legacyDefinition": "/ca/income-tax/definition.json"
  },
  "queryExample": "https://askcalculators.com/ca/income-tax/?grossIncome=60000&deductions=0&credits=0&caProvince=on&caProvincialCredits=0&caPensionEligible=1&caInsurable=1&localIncomeTax=0",
  "queryParameters": {
    "grossIncome": {
      "label": "Annual gross income",
      "type": "money",
      "required": true,
      "default": 60000
    },
    "deductions": {
      "label": "Additional deductible amount (not a tax credit)",
      "type": "money",
      "required": true,
      "default": 0
    },
    "credits": {
      "label": "Additional verified nonrefundable national credits",
      "type": "money",
      "required": true,
      "default": 0
    },
    "caProvince": {
      "label": "Canadian province/territory",
      "type": "select",
      "required": true,
      "default": "on"
    },
    "caProvincialCredits": {
      "label": "Additional verified Canadian provincial tax credits",
      "type": "money",
      "required": true,
      "default": 0
    },
    "caPensionEligible": {
      "label": "Canada: CPP/QPP contribution applies for the full year",
      "type": "checkbox",
      "required": false,
      "default": true
    },
    "caInsurable": {
      "label": "Canada: wages are EI/QPIP insurable",
      "type": "checkbox",
      "required": false,
      "default": true
    },
    "localIncomeTax": {
      "label": "Other state/local income tax not automatically included",
      "type": "money",
      "required": true,
      "default": 0
    }
  },
  "inputs": [
    {
      "id": "grossIncome",
      "label": "Annual gross income",
      "type": "money",
      "defaultValue": 60000,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "CAD",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "deductions",
      "label": "Additional deductible amount (not a tax credit)",
      "type": "money",
      "defaultValue": 0,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "CAD",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "credits",
      "label": "Additional verified nonrefundable national credits",
      "type": "money",
      "defaultValue": 0,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "CAD",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "caProvince",
      "label": "Canadian province/territory",
      "type": "select",
      "required": true,
      "defaultValue": "on",
      "options": [
        {
          "value": "ab",
          "label": "Alberta"
        },
        {
          "value": "bc",
          "label": "British Columbia"
        },
        {
          "value": "mb",
          "label": "Manitoba"
        },
        {
          "value": "nb",
          "label": "New Brunswick"
        },
        {
          "value": "nl",
          "label": "Newfoundland and Labrador"
        },
        {
          "value": "nt",
          "label": "Northwest Territories"
        },
        {
          "value": "ns",
          "label": "Nova Scotia"
        },
        {
          "value": "nu",
          "label": "Nunavut"
        },
        {
          "value": "on",
          "label": "Ontario"
        },
        {
          "value": "pe",
          "label": "Prince Edward Island"
        },
        {
          "value": "sk",
          "label": "Saskatchewan"
        },
        {
          "value": "yt",
          "label": "Yukon"
        },
        {
          "value": "qc",
          "label": "Quebec"
        }
      ]
    },
    {
      "id": "caProvincialCredits",
      "label": "Additional verified Canadian provincial tax credits",
      "type": "money",
      "defaultValue": 0,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "CAD",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "caPensionEligible",
      "label": "Canada: CPP/QPP contribution applies for the full year",
      "type": "checkbox",
      "defaultValue": true
    },
    {
      "id": "caInsurable",
      "label": "Canada: wages are EI/QPIP insurable",
      "type": "checkbox",
      "defaultValue": true
    },
    {
      "id": "localIncomeTax",
      "label": "Other state/local income tax not automatically included",
      "type": "money",
      "defaultValue": 0,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "CAD",
      "help": "Illustrative starting value; replace with your own evidence."
    }
  ],
  "outputs": [
    {
      "id": "automaticCredits",
      "label": "Supported basic national credits before final tax limitations",
      "format": "currency",
      "digits": 2,
      "currency": "CAD"
    },
    {
      "id": "provincialTax",
      "label": "Canadian provincial/territorial tax (zero outside Canada)",
      "format": "currency",
      "digits": 2,
      "currency": "CAD"
    },
    {
      "id": "taxable",
      "label": "Taxable income used",
      "format": "currency",
      "digits": 2,
      "currency": "CAD"
    },
    {
      "id": "baseTax",
      "label": "National bracket tax before credits",
      "format": "currency",
      "digits": 2,
      "currency": "CAD"
    },
    {
      "id": "tax",
      "label": "Income tax after supported credits and local/provincial tax",
      "format": "currency",
      "digits": 2,
      "currency": "CAD"
    },
    {
      "id": "usc",
      "label": "Irish USC (zero outside Ireland)",
      "format": "currency",
      "digits": 2,
      "currency": "CAD"
    },
    {
      "id": "total",
      "label": "Total modeled taxes",
      "format": "currency",
      "digits": 2,
      "primary": true,
      "currency": "CAD"
    },
    {
      "id": "net",
      "label": "Gross income less modeled taxes",
      "format": "currency",
      "digits": 2,
      "currency": "CAD"
    },
    {
      "id": "effectiveRate",
      "label": "Modeled effective rate",
      "format": "percent",
      "digits": 2
    }
  ],
  "formula": {
    "expression": "Dated national/provincial marginal tax − supported automatic and entered credits + entered other local tax; Irish USC is separate.",
    "note": "Inputs are converted to canonical units before evaluating this stated formula."
  },
  "examples": [
    {
      "label": "Illustrative defaults; required verification checks remain unconfirmed",
      "inputs": {
        "unitSystem": "metric",
        "grossIncome": 60000,
        "deductions": 0,
        "credits": 0,
        "caProvince": "on",
        "caProvincialCredits": 0,
        "caPensionEligible": true,
        "caInsurable": true,
        "localIncomeTax": 0
      }
    }
  ],
  "sources": [
    {
      "label": "CRA 2026 brackets",
      "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html"
    },
    {
      "label": "Revenu Quebec 2026 brackets",
      "url": "https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/income-tax-rates/"
    },
    {
      "label": "CRA January 2026 payroll formulas",
      "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html"
    },
    {
      "label": "CRA July 2026 payroll amendments",
      "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jul/t4127-jul-payroll-deductions-formulas.html"
    },
    {
      "label": "Revenu Quebec 2026 changes",
      "url": "https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/employers-principal-changes-for-2026/"
    },
    {
      "label": "Revenu Quebec 2026 formulas",
      "url": "https://www.revenuquebec.ca/documents/en/formulaires/tp/TP-1015.F-V(2026-01).pdf"
    }
  ],
  "publicSlug": "income-tax",
  "namespace": "ca",
  "countries": [
    "us",
    "ca",
    "uk",
    "ie"
  ]
}