{
  "$comment": "NL income tax rules for 2026 (non-Quebec provinces/territories use the CRA T4127 formulas).",
  "country": "ca",
  "jurisdiction": "ca-nl",
  "taxYear": "2026",
  "period": {
    "start": "2026-01-01",
    "end": "2026-12-31",
    "tz": "America/St_Johns"
  },
  "status": "provisional",
  "engine": "ca-payroll@1",
  "currency": "CAD",
  "revision": 1,
  "params": {
    "brackets": [
      {
        "upTo": "44678",
        "rate": "0.087"
      },
      {
        "upTo": "89354",
        "rate": "0.145"
      },
      {
        "upTo": "159528",
        "rate": "0.158"
      },
      {
        "upTo": "223340",
        "rate": "0.178"
      },
      {
        "upTo": "285319",
        "rate": "0.198"
      },
      {
        "upTo": "570638",
        "rate": "0.208"
      },
      {
        "upTo": "1141275",
        "rate": "0.213"
      },
      {
        "upTo": null,
        "rate": "0.218"
      }
    ],
    "creditRate": "0.087",
    "basicPersonalAmount": {
      "kind": "flat",
      "amount": "13094"
    },
    "payrollEditions": [
      {
        "from": "2026-01-01",
        "to": "2026-06-30",
        "value": {
          "edition": "t4127-jan-2026-122nd",
          "description": "BPA $11,188"
        }
      },
      {
        "from": "2026-07-01",
        "to": "2026-12-31",
        "value": {
          "edition": "t4127-jul-2026-123rd",
          "description": "Prorated BPA $15,000 so the full year matches the legislated $13,094"
        }
      }
    ]
  },
  "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)",
    "Newfoundland and Labrador low-income tax reduction"
  ],
  "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 8.1–8.8 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\"). NL 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 NL 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.payrollEditions",
      "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 values."
    },
    {
      "field": "params.payrollEditions",
      "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: prorated values and the full-year legislated value (\"What's new\")."
    },
    {
      "field": "params.basicPersonalAmount",
      "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": "Full-year BPA $13,094 (\"What's new\", Newfoundland and Labrador)."
    }
  ]
}