{
  "$comment": "YT income tax rules for 2025 (non-Quebec provinces/territories use the CRA T4127 formulas).",
  "country": "ca",
  "jurisdiction": "ca-yt",
  "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": "57375",
        "rate": "0.064"
      },
      {
        "upTo": "114750",
        "rate": "0.09"
      },
      {
        "upTo": "177882",
        "rate": "0.109"
      },
      {
        "upTo": "500000",
        "rate": "0.128"
      },
      {
        "upTo": null,
        "rate": "0.15"
      }
    ],
    "creditRate": "0.064",
    "basicPersonalAmount": {
      "kind": "federal"
    },
    "canadaEmploymentAmount": "1471"
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "Credits other than the basic personal amount, CPP base contributions and EI premiums and the Canada employment amount (e.g. spouse, dependants, age, disability, tuition, donations)"
  ],
  "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). YT 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 YT 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": "Yukon Basic Personal Amount (BPAYT) mirrors the federal BPAF formula."
    },
    {
      "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.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": "Yukon K4P: Canada employment amount at the lowest Yukon rate."
    }
  ]
}