{
  "$comment": "Canada federal + CPP/QPP/EI/QPIP payroll rules, tax year 2026. 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": "2026",
  "period": {
    "start": "2026-01-01",
    "end": "2026-12-31",
    "tz": "America/Toronto"
  },
  "status": "provisional",
  "engine": "ca-payroll@1",
  "currency": "CAD",
  "revision": 1,
  "segments": [
    {
      "from": "2026-01-01",
      "to": "2026-06-30",
      "ref": "t4127-jan-2026-122nd",
      "label": "T4127 122nd edition (January 2026)"
    },
    {
      "from": "2026-07-01",
      "to": "2026-12-31",
      "ref": "t4127-jul-2026-123rd",
      "label": "T4127 123rd edition (July 2026)"
    }
  ],
  "params": {
    "federal": {
      "brackets": [
        {
          "upTo": "58523",
          "rate": "0.14"
        },
        {
          "upTo": "117045",
          "rate": "0.205"
        },
        {
          "upTo": "181440",
          "rate": "0.26"
        },
        {
          "upTo": "258482",
          "rate": "0.29"
        },
        {
          "upTo": null,
          "rate": "0.33"
        }
      ],
      "creditRate": "0.14",
      "basicPersonalAmount": {
        "max": "16452",
        "min": "14829",
        "phaseOutStart": "181440",
        "phaseOutEnd": "258482"
      },
      "canadaEmploymentAmount": "1501",
      "quebecAbatementRate": "0.165",
      "lowestRatePayrollEditions": [
        {
          "from": "2026-01-01",
          "to": "2026-06-30",
          "value": {
            "edition": "t4127-jan-2026-122nd",
            "lowestRate": "0.14"
          }
        },
        {
          "from": "2026-07-01",
          "to": "2026-12-31",
          "value": {
            "edition": "t4127-jul-2026-123rd",
            "lowestRate": "0.14"
          }
        }
      ]
    },
    "cpp": {
      "ympe": "74600",
      "yampe": "85000",
      "basicExemption": "3500",
      "baseRate": "0.0495",
      "firstAdditionalRate": "0.01",
      "secondAdditionalRate": "0.04",
      "maxContribution": "4230.45",
      "maxBaseContribution": "3519.45",
      "maxSecondAdditionalContribution": "416.00"
    },
    "qpp": {
      "ympe": "74600",
      "yampe": "85000",
      "basicExemption": "3500",
      "baseRate": "0.053",
      "firstAdditionalRate": "0.01",
      "secondAdditionalRate": "0.04",
      "maxContribution": "4479.30",
      "maxBaseContribution": "3768.30",
      "maxSecondAdditionalContribution": "416.00"
    },
    "ei": {
      "maxInsurableEarnings": "68900",
      "rate": "0.0163",
      "employerRate": "0.02282",
      "maxPremium": "1123.07",
      "quebec": {
        "rate": "0.013",
        "employerRate": "0.0182",
        "maxPremium": "895.70"
      }
    },
    "qpip": {
      "maxInsurableEarnings": "103000",
      "employeeRate": "0.0043",
      "employerRate": "0.00602",
      "maxEmployeePremium": "442.90"
    }
  },
  "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 8.1–8.8 of the 122nd edition (January 2026) and Tables 8.1–8.2 of the 123rd edition (July 2026). Where a province changed mid-year, the full-year legislated value is used (stated in the 123rd edition \"What's new\"). 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/t4127-01-26e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 122nd edition, effective 1 January 2026",
      "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-26e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 123rd edition, effective 1 July 2026",
      "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-principal-changes-for-2026/",
      "title": "Revenu Québec — Principal changes for 2026 (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-principal-changes-for-2026/",
      "title": "Revenu Québec — Principal changes for 2026 (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/t4127-01-26e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 122nd edition, effective 1 January 2026",
      "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-26e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 123rd edition, effective 1 July 2026",
      "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."
    }
  ]
}