{
  "currency": "CAD",
  "year": 2026,
  "disclaimer": "Published government figures compiled for convenience. CRA, Finance Canada, ESDC, Retraite Québec, and Revenu Québec win. Not tax advice. Since 1 Jan 2013, QST is 9.975% on the selling price excluding GST.",
  "homepage": "https://abstractigakis.com/data",
  "json": "https://abstractigakis.com/rates-2026.json",
  "cdn": "https://cdn.jsdelivr.net/gh/Abstractigakis/canada-2026-tax-rates/rates-2026.json",
  "support": {
    "amount_cad": 9,
    "paypal": "https://www.paypal.com/cgi-bin/webscr?cmd=_xclick&business=ericstratigakis%40gmail.com&item_name=Rates%20file%20support&amount=9.00&currency_code=CAD&no_shipping=1&button_subtype=services",
    "interac": "ericstratigakis@gmail.com"
  },
  "calculators": {
    "hst": "https://abstractigakis.com/ca/hst.html",
    "tvh": "https://abstractigakis.com/ca/tvh.html",
    "mileage": "https://abstractigakis.com/ca/km.html",
    "cpp_ei": "https://abstractigakis.com/ca/cpp.html",
    "rrq": "https://abstractigakis.com/ca/rrq.html",
    "tfsa": "https://abstractigakis.com/ca/tfsa.html"
  },
  "sources": {
    "gst_hst": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html",
    "mileage": "https://www.canada.ca/en/department-finance/news/2026/01/government-announces-the-2026-automobile-deduction-limits-and-expense-benefit-rates-for-businesses.html",
    "cpp": "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",
    "cpp2": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/calculating-deductions/making-deductions/second-additional-cpp-contribution-rates-maximums.html",
    "ei": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html",
    "qpp": "https://www.retraitequebec.gouv.qc.ca/en/programs/quebec-pension-plan/quebec-pension-plan-figures",
    "tfsa": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/tax-free-savings-account/contributing/before.html",
    "rrsp": "https://www.canada.ca/en/revenue-agency/services/tax/registered-plans-administrators/pspa/mp-rrsp-dpsp-tfsa-limits-ympe.html"
  },
  "sales_tax": {
    "AB": { "name": "Alberta", "gst": 0.05, "pst": 0, "hst": 0 },
    "BC": { "name": "British Columbia", "gst": 0.05, "pst": 0.07, "hst": 0 },
    "MB": { "name": "Manitoba", "gst": 0.05, "pst": 0.07, "hst": 0 },
    "NB": { "name": "New Brunswick", "gst": 0, "pst": 0, "hst": 0.15 },
    "NL": { "name": "Newfoundland and Labrador", "gst": 0, "pst": 0, "hst": 0.15 },
    "NS": { "name": "Nova Scotia", "gst": 0, "pst": 0, "hst": 0.14 },
    "NT": { "name": "Northwest Territories", "gst": 0.05, "pst": 0, "hst": 0 },
    "NU": { "name": "Nunavut", "gst": 0.05, "pst": 0, "hst": 0 },
    "ON": { "name": "Ontario", "gst": 0, "pst": 0, "hst": 0.13 },
    "PE": { "name": "Prince Edward Island", "gst": 0, "pst": 0, "hst": 0.15 },
    "QC": {
      "name": "Quebec",
      "gst": 0.05,
      "pst": 0.09975,
      "hst": 0,
      "qst_base": "selling_price_excluding_gst"
    },
    "SK": { "name": "Saskatchewan", "gst": 0.05, "pst": 0.06, "hst": 0 },
    "YT": { "name": "Yukon", "gst": 0.05, "pst": 0, "hst": 0 }
  },
  "mileage_per_km": {
    "province": { "first_5000": 0.73, "after": 0.67 },
    "territory": { "first_5000": 0.77, "after": 0.71 }
  },
  "payroll": {
    "ybe": 3500,
    "ympe": 74600,
    "yampe": 85000,
    "mie": 68900,
    "cpp": {
      "employee_rate": 0.0595,
      "employee_max": 4230.45,
      "self_employed_max": 8460.9
    },
    "cpp2": {
      "employee_rate": 0.04,
      "employee_max": 416
    },
    "qpp": {
      "employee_rate": 0.063,
      "employee_max": 4479.3
    },
    "qpp2": {
      "employee_rate": 0.04,
      "employee_max": 416
    },
    "ei": {
      "employee_rate": 0.0163,
      "employee_max": 1123.07,
      "employer_max": 1572.3
    },
    "ei_quebec": {
      "employee_rate": 0.013,
      "employee_max": 895.7,
      "employer_max": 1253.98
    }
  },
  "registered_plans": {
    "tfsa_dollar_limit": 7000,
    "tfsa_lifetime_if_eligible_since_2009": 109000,
    "rrsp_dollar_limit": 33810
  }
}