{
  "$comment": "Canada federal + CPP/QPP/EI/QPIP payroll rules, tax year 2025. Full-year (annual-return) values; payroll editions are recorded in lowestRatePayrollEditions/segments. Generated from official sources captured 2026-10-07; status provisional until CRL-4 cross-check and second-person review.",
  "country": "ca",
  "jurisdiction": "ca",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/Toronto"
  },
  "status": "provisional",
  "engine": "ca-payroll@1",
  "currency": "CAD",
  "revision": 1,
  "segments": [
    {
      "from": "2025-01-01",
      "to": "2025-06-30",
      "ref": "t4127-jan-2025-120th",
      "label": "T4127 120th edition (January 2025)"
    },
    {
      "from": "2025-07-01",
      "to": "2025-12-31",
      "ref": "t4127-jul-2025-121st",
      "label": "T4127 121st edition (July 2025)"
    }
  ],
  "params": {
    "federal": {
      "brackets": [
        {
          "upTo": "57375",
          "rate": "0.145"
        },
        {
          "upTo": "114750",
          "rate": "0.205"
        },
        {
          "upTo": "177882",
          "rate": "0.26"
        },
        {
          "upTo": "253414",
          "rate": "0.29"
        },
        {
          "upTo": null,
          "rate": "0.33"
        }
      ],
      "creditRate": "0.145",
      "basicPersonalAmount": {
        "max": "16129",
        "min": "14538",
        "phaseOutStart": "177882",
        "phaseOutEnd": "253414"
      },
      "canadaEmploymentAmount": "1471",
      "quebecAbatementRate": "0.165",
      "lowestRatePayrollEditions": [
        {
          "from": "2025-01-01",
          "to": "2025-06-30",
          "value": {
            "edition": "t4127-jan-2025-120th",
            "lowestRate": "0.15"
          }
        },
        {
          "from": "2025-07-01",
          "to": "2025-12-31",
          "value": {
            "edition": "t4127-jul-2025-121st",
            "lowestRate": "0.14"
          }
        }
      ]
    },
    "cpp": {
      "ympe": "71300",
      "yampe": "81200",
      "basicExemption": "3500",
      "baseRate": "0.0495",
      "firstAdditionalRate": "0.01",
      "secondAdditionalRate": "0.04",
      "maxContribution": "4034.10",
      "maxBaseContribution": "3356.10",
      "maxSecondAdditionalContribution": "396.00"
    },
    "qpp": {
      "ympe": "71300",
      "yampe": "81200",
      "basicExemption": "3500",
      "baseRate": "0.054",
      "firstAdditionalRate": "0.01",
      "secondAdditionalRate": "0.04",
      "maxContribution": "4339.20",
      "maxBaseContribution": "3661.20",
      "maxSecondAdditionalContribution": "396.00"
    },
    "ei": {
      "maxInsurableEarnings": "65700",
      "rate": "0.0164",
      "employerRate": "0.02296",
      "maxPremium": "1077.48",
      "quebec": {
        "rate": "0.0131",
        "employerRate": "0.01834",
        "maxPremium": "860.67"
      }
    },
    "qpip": {
      "maxInsurableEarnings": "98000",
      "employeeRate": "0.00494",
      "employerRate": "0.00692",
      "maxEmployeePremium": "484.12"
    }
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "Payroll withholding per pay period (TD1 claim codes, bonuses, commissions, cumulative averaging) — results are the annual liability",
    "Federal non-refundable credits other than the basic personal amount, CPP/QPP base contributions, EI/QPIP premiums and the Canada employment amount (e.g. spouse, dependants, age, disability, tuition, medical, donations)",
    "Federal top-up tax credit (2025+) for non-refundable credits above the first bracket threshold",
    "Canada Workers Benefit and other refundable credits and benefits (GST/HST credit, Canada Child Benefit)",
    "Other income (investment, self-employment, pension), employment expenses, multiple employers and CPP/EI over-contribution refunds",
    "CPP/QPP for employees under 18, 70 or older, or receiving a CPP/QPP retirement pension who elected to stop contributing; CPP disability exemption",
    "Employer health taxes and other payroll levies paid only by employers (e.g. Ontario EHT, Quebec FSS/CNESST/labour standards)",
    "Provincial labour-sponsored funds credits (LCF/LCP)"
  ],
  "sources": [
    {
      "field": "params.federal.brackets",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 122nd edition, effective 1 January 2026",
      "retrieved": "2026-10-07",
      "note": "Tables 8.22–8.29 (\"for 2025\") of the 122nd edition give the full-year 2025 values used on the 2025 return (federal 14.5% blended rate, Alberta 8% bracket, Manitoba un-indexed values). Federal row of the rates table (A, R)."
    },
    {
      "field": "params.federal.creditRate",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 122nd edition, effective 1 January 2026",
      "retrieved": "2026-10-07",
      "note": "Non-refundable credits are claimed at the lowest federal rate (T4127 K1, K2, K4 use the lowest rate)."
    },
    {
      "field": "params.federal.basicPersonalAmount",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 122nd edition, effective 1 January 2026",
      "retrieved": "2026-10-07",
      "note": "Federal Basic Personal Amount (BPAF) formula, Chapter 2."
    },
    {
      "field": "params.federal.canadaEmploymentAmount",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 122nd edition, effective 1 January 2026",
      "retrieved": "2026-10-07",
      "note": "Table \"Other rates and amounts\", CEA column (K4)."
    },
    {
      "field": "params.federal.quebecAbatementRate",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 122nd edition, effective 1 January 2026",
      "retrieved": "2026-10-07",
      "note": "T1 for employees in Quebec: T1 = T3 − (0.165 × T3); Table \"Other rates and amounts\", Abatement column."
    },
    {
      "field": "params.federal.lowestRatePayrollEditions",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-25e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 120th edition, effective 1 January 2025",
      "retrieved": "2026-10-07",
      "note": "Lowest federal rate used by payroll in the January edition (Table 8.1, R column 1)."
    },
    {
      "field": "params.federal.lowestRatePayrollEditions",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jul/t4127-jul-25e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 121st edition, effective 1 July 2025",
      "retrieved": "2026-10-07",
      "note": "Lowest federal rate used by payroll in the July edition (Table 8.1) and the \"What's new\" statement of the full-year rate."
    },
    {
      "field": "params.cpp",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 122nd edition, effective 1 January 2026",
      "retrieved": "2026-10-07",
      "note": "CPP/QPP tables 8.3–8.6 (YMPE, basic exemption, base, first and second additional rates and maximums) and Chapter 6."
    },
    {
      "field": "params.qpp",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 122nd edition, effective 1 January 2026",
      "retrieved": "2026-10-07",
      "note": "QPP rows of the CPP/QPP tables (rates used by the CRA for the federal QPP credit and the F5Q deduction)."
    },
    {
      "field": "params.qpp",
      "url": "https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/employers-kit/principal-changes-for-2025-employers-kit/",
      "title": "Revenu Québec — Principal changes for 2025 (source deductions)",
      "retrieved": "2026-10-07",
      "note": "Revenu Québec QPP data for the year (maximum pensionable earnings, rates, maximum contributions)."
    },
    {
      "field": "params.ei",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 122nd edition, effective 1 January 2026",
      "retrieved": "2026-10-07",
      "note": "Employment Insurance table (rest of Canada and Quebec rows) and Chapter 7."
    },
    {
      "field": "params.qpip",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 122nd edition, effective 1 January 2026",
      "retrieved": "2026-10-07",
      "note": "Québec Parental Insurance Plan table."
    },
    {
      "field": "params.qpip",
      "url": "https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/employers-kit/principal-changes-for-2025-employers-kit/",
      "title": "Revenu Québec — Principal changes for 2025 (source deductions)",
      "retrieved": "2026-10-07",
      "note": "Revenu Québec QPIP data for the year."
    },
    {
      "field": "period",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 122nd edition, effective 1 January 2026",
      "retrieved": "2026-10-07",
      "note": "Calendar tax year (T4127 applies to remuneration paid in the calendar year)."
    },
    {
      "field": "segments",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-25e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 120th edition, effective 1 January 2025",
      "retrieved": "2026-10-07",
      "note": "January payroll edition."
    },
    {
      "field": "segments",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jul/t4127-jul-25e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 121st edition, effective 1 July 2025",
      "retrieved": "2026-10-07",
      "note": "July payroll edition (mid-year changes)."
    },
    {
      "field": "rounding",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 122nd edition, effective 1 January 2026",
      "retrieved": "2026-10-07",
      "note": "Chapter 1 \"Rounding procedures\": amounts rounded to the nearest cent, third digit 5 or more rounds up."
    }
  ]
}