{
  "$comment": "ON income tax rules for 2025 (non-Quebec provinces/territories use the CRA T4127 formulas).",
  "country": "ca",
  "jurisdiction": "ca-on",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/Toronto"
  },
  "status": "provisional",
  "engine": "ca-payroll@1",
  "currency": "CAD",
  "revision": 1,
  "params": {
    "brackets": [
      {
        "upTo": "52886",
        "rate": "0.0505"
      },
      {
        "upTo": "105775",
        "rate": "0.0915"
      },
      {
        "upTo": "150000",
        "rate": "0.1116"
      },
      {
        "upTo": "220000",
        "rate": "0.1216"
      },
      {
        "upTo": null,
        "rate": "0.1316"
      }
    ],
    "creditRate": "0.0505",
    "basicPersonalAmount": {
      "kind": "flat",
      "amount": "12747"
    },
    "surtax": [
      {
        "threshold": "5710",
        "rate": "0.20"
      },
      {
        "threshold": "7307",
        "rate": "0.36"
      }
    ],
    "taxReduction": {
      "kind": "ontario",
      "basic": "294",
      "multiplier": "2"
    },
    "healthPremium": [
      {
        "over": "20000",
        "base": "0",
        "rate": "0.06",
        "cap": "300"
      },
      {
        "over": "36000",
        "base": "300",
        "rate": "0.06",
        "cap": "450"
      },
      {
        "over": "48000",
        "base": "450",
        "rate": "0.25",
        "cap": "600"
      },
      {
        "over": "72000",
        "base": "600",
        "rate": "0.25",
        "cap": "750"
      },
      {
        "over": "200000",
        "base": "750",
        "rate": "0.25",
        "cap": "900"
      }
    ]
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "Credits other than the basic personal amount, CPP base contributions and EI premiums (e.g. spouse, dependants, age, disability, tuition, donations)",
    "Ontario Low-income Individuals and Families Tax (LIFT) credit",
    "Ontario tax reduction for dependants (Y factor) — no dependants assumed",
    "Ontario Trillium Benefit and other refundable credits"
  ],
  "sources": [
    {
      "field": "params.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). ON row of the rates table (A, V)."
    },
    {
      "field": "params.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": "Provincial/territorial credits use the lowest ON rate (K1P, K2P)."
    },
    {
      "field": "params.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": "Table \"Other rates and amounts\", Basic amount column."
    },
    {
      "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."
    },
    {
      "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\"."
    },
    {
      "field": "params.surtax",
      "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": "Ontario surtax factor V1."
    },
    {
      "field": "params.taxReduction",
      "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": "Ontario tax reduction factor S (Y = 0: no dependants claimed)."
    },
    {
      "field": "params.healthPremium",
      "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": "Ontario Health Premium factor V2 (not reduced by the Ontario tax reduction)."
    }
  ]
}