Sources & assumptions

Last verified: September 2026

This tool is deliberately transparent. Each parameter below is either a verified 2026 figure transcribed from the official source named beside it, or an editable planning estimate. Listing an authority does not imply any endorsement, affiliation or review by that authority.

Estimate only — not an official assessment. Core 2026 tax, payroll and Canada Child Benefit parameters are verified against official publications (last verified September 2026), while some provincial family benefit and childcare formulas remain planning estimates. See Sources & assumptions for each figure.

Tax-year parameter set

2026 verified parameter set (last verified September 2026)

Federal brackets, the income-tested basic personal amount, CPP/CPP2, EI and Canada Child Benefit amounts are verified 2026 parameters (last verified September 2026). Credits beyond the basic personal amount and the Canada employment amount are not modelled.

Federal

verified

Brackets: 5 tiers, 14% to 33%
Basic personal amount: $16,452 reducing to $14,829
Canada employment amount: $1,501
Max CCB: $8,157 (under 6) / $6,883 (6–17)
CPP/QPP ceilings: $74,600 then $85,000 (second tier)
Childcare deduction limits: $8,000 / $5,000

Manitoba

brackets verified

Brackets: 3 tiers
Basic personal amount: $0
No surtax
No health premium
Manitoba family benefit — not verified, not modelled
Childcare mechanism: deduction (planning estimate)

New Brunswick

brackets verified

Brackets: 4 tiers
Basic personal amount: $0
No surtax
No health premium
New Brunswick family benefit — not verified, not modelled
Childcare mechanism: deduction (planning estimate)

Newfoundland and Labrador

brackets verified

Brackets: 8 tiers
Basic personal amount: $0
No surtax
No health premium
Newfoundland and Labrador family benefit — not verified, not modelled
Childcare mechanism: deduction (planning estimate)

Northwest Territories

brackets verified

Brackets: 4 tiers
Basic personal amount: $0
No surtax
No health premium
Northwest Territories family benefit — not verified, not modelled
Childcare mechanism: deduction (planning estimate)

Nova Scotia

brackets verified

Brackets: 5 tiers
Basic personal amount: $0
No surtax
No health premium
Nova Scotia family benefit — not verified, not modelled
Childcare mechanism: deduction (planning estimate)

Nunavut

brackets verified

Brackets: 4 tiers
Basic personal amount: $0
No surtax
No health premium
Nunavut family benefit — not verified, not modelled
Childcare mechanism: deduction (planning estimate)

Prince Edward Island

brackets verified

Brackets: 6 tiers
Basic personal amount: $0
No surtax
No health premium
Prince Edward Island family benefit — not verified, not modelled
Childcare mechanism: deduction (planning estimate)

Saskatchewan

brackets verified

Brackets: 3 tiers
Basic personal amount: $0
No surtax
No health premium
Saskatchewan family benefit — not verified, not modelled
Childcare mechanism: deduction (planning estimate)

Yukon

brackets verified

Brackets: 5 tiers
Basic personal amount: $0
No surtax
No health premium
Yukon family benefit — not verified, not modelled
Childcare mechanism: deduction (planning estimate)

Ontario

brackets verified

Brackets: 5 tiers
Basic personal amount: $12,989
Surtax modelled
Health premium modelled
Ontario Child Benefit (planning estimate)
Childcare mechanism: deduction (planning estimate)

Quebec

brackets verified

Brackets: 4 tiers
Basic personal amount: $18,952
No surtax
No health premium
Family Allowance (Allocation famille) — planning estimate
Childcare mechanism: credit (verified)

British Columbia

brackets verified

Brackets: 7 tiers
Basic personal amount: $13,216
No surtax
No health premium
BC Family Benefit (verified amounts, reduction reported as a range)
Childcare mechanism: deduction (planning estimate)

Alberta

brackets verified

Brackets: 6 tiers
Basic personal amount: $22,769
No surtax
No health premium
Alberta Child and Family Benefit (verified amounts, reduction reported as a range)
Childcare mechanism: deduction (planning estimate)

Tax, payroll and benefit parameters

Verified figures name the publication they were transcribed from; planning estimates are labelled as such.

Federal income tax brackets and rates (2026)
Verified 2026 parameter
Canada Revenue Agency — current-year tax rates — 2026 tax year
Official reference
Federal basic personal amount, income-tested ($16,452 to $14,829)
Verified 2026 parameter
Canada Revenue Agency — payroll deductions and indexed amounts — 2026 tax year
Official reference
Canada employment amount ($1,501)
Verified 2026 parameter
Canada Revenue Agency — indexed amounts — 2026 tax year
Official reference
Quebec abatement of basic federal tax (16.5%)
Verified 2026 parameter
Canada Revenue Agency — 2026 tax year
Official reference
CPP and CPP2 contributions (YMPE $74,600, YAMPE $85,000, 5.95% / 4%)
Verified 2026 parameter
Canada Revenue Agency / ESDC contribution tables — 2026 contribution year
Official reference
EI premiums (max insurable $68,900; 1.63% national, 1.30% Quebec)
Verified 2026 parameter
Canada Employment Insurance Commission / CRA — 2026 premium year
Official reference
QPP / QPP2 (6.30% / 4%) and QPIP (0.430%, max insurable $103,000)
Verified 2026 parameter
Revenu Québec — source deductions and contributions — 2026 contribution year
Official reference
Canada Child Benefit maximums and thresholds
Verified 2026 parameter
Canada Revenue Agency — CCB payment amounts — July 2026 – June 2027 benefit year (based on 2025 AFNI)
Official reference
Child care expense deduction limits ($8,000 / $5,000 / $11,000)
Verified 2026 parameter
Canada Revenue Agency — child care expenses — 2026 tax year
Not modelled: The higher disability limit is not applied because disability status is not collected.
Official reference
Ontario brackets, basic personal amount, surtax and Health Premium
Verified 2026 parameter
Canada Revenue Agency provincial tables / Ontario Ministry of Finance — 2026 tax year
Not modelled: The Ontario Tax Reduction is not modelled.
Official reference
Quebec brackets and basic personal amount
Verified 2026 parameter
Revenu Québec — income tax rates — 2026 tax year
Not modelled: Solidarity credit, work premium and other Quebec credits are not modelled.
Official reference
Quebec refundable childcare credit rate schedule (78% to 67%)
Verified 2026 parameter
Revenu Québec — tax credit for childcare expenses — 2026 tax year
Not modelled: Per-child eligible-expense ceilings are not implemented.
Official reference
British Columbia brackets and basic personal amount
Verified 2026 parameter
Canada Revenue Agency provincial tables / Government of British Columbia — 2026 tax year
Official reference
Alberta brackets and basic personal amount
Verified 2026 parameter
Canada Revenue Agency provincial tables / Government of Alberta — 2026 tax year
Official reference
Ontario Child Benefit — maximum $1,760 per child
Planning estimate
Government of Ontario — Current benefit year
Not modelled: Maximum is published; the reduction formula here is an approximation.
Official reference
Quebec Family Allowance — max $3,068 / min $1,221 per child
Planning estimate
Retraite Québec — Family Allowance — 2026
Not modelled: Maximums and minimums are published; the reduction between them is approximated. Single-parent supplement (max $1,077 / min $430) is not modelled.
Official reference
BC Family Benefit — $1,750 / $1,100 / $900, thresholds $30,176 and $96,562
Planning estimate
Government of British Columbia — July 2026 – June 2027 benefit year
Not modelled: Maximums and thresholds are published; the two-stage reduction is approximated.
Official reference
Alberta Child and Family Benefit
Planning estimate
Government of Alberta — July 2026 – June 2027 benefit year
Not modelled: The working component formula is not implemented.
Official reference
Ontario / BC / Alberta childcare subsidy and fee-reduction modelling
Planning estimate
Provincial childcare programs — Not independently validated
Not modelled: Approximation only — separate from the verified federal deduction.
Official reference

Cost-of-living anchors by city

Two-bedroom rent and adult transit fares are source-backed anchors. Other unit sizes and all lifestyle costs are editable planning estimates.

City	2-bedroom rent	Adult transit / month
Toronto / GTA	$2,5472025 survey	$155.10TTC published 2026 adult fares
Ottawa	$2,1552025 survey	$138.50OC Transpo published 2026 adult monthly pass
Gatineau	$1,660Q4 2025	$116.50STO published 2026 regular adult monthly pass
Montreal	$1,6442025 survey	$100.00STM published 2026 All Modes A monthly fare
Vancouver	$2,6962025 survey	$117.20TransLink 1-zone adult monthly pass, effective 1 July 2026
Calgary	$1,8362025 survey	$126.00Calgary Transit published 2026 adult monthly pass
Edmonton	$1,6002025 survey	$102.00Edmonton Transit Service published 2026 adult Arc monthly fare cap

Newcomer note: the STO ECHO program can reduce the monthly pass to about $62 for eligible Gatineau residents, including newcomers who have been in Canada for less than 12 months. Application and eligibility conditions apply.

Two-bedroom rent anchors (Vancouver, Edmonton, Calgary, Toronto, Ottawa, Montreal)
Verified 2026 parameter
CMHC Rental Market Survey — average monthly turnover rent, 2-bedroom purpose-built — 2025 survey
Official reference
Gatineau two-bedroom rent anchor ($1,660)
Verified 2026 parameter
Statistics Canada — asking rent, 2-bedroom — Q4 2025
Official reference
Room, 1-bedroom and 3-bedroom rents
Planning estimate
Derived from the 2-bedroom anchor using transparent ratios — Not source-observed
Not modelled: Editable planning estimates, not observed market figures.
Official reference
Adult monthly transit pass / fare cap anchors
Verified 2026 parameter
TTC, OC Transpo, STO, STM, TransLink, Calgary Transit, Edmonton Transit Service — 2026 published fares
Official reference
Groceries, utilities, car running costs, health allowance, furniture, winter clothing, childcare
Planning estimate
Editable defaults set by this tool — Not independently validated
Not modelled: Vary widely by city, housing choice, family needs, lifestyle and market conditions.
Official reference

Editorial and commercial independence

Recommendations and calculations follow separate systems.

Editorial guides may summarize official information, but any unvalidated figures remain visibly labelled.

Service cards are sample partner placements. No active commercial relationship or lead sharing is represented.

Affiliate, sponsored or lead-generation relationships never change calculator inputs, assumptions or results.

Known simplifications

Employment income only — no self-employment, investment, rental or pension income.
Only the basic personal amount and Canada employment amount are applied; other credits are not modelled.
The Ontario Tax Reduction and BC tax reduction credit are not modelled.
Quebec solidarity credit, work premium and the single-parent Family Allowance supplement are not modelled.
Part-year residency and newcomer credit proration are not yet applied.
Family net income is approximated by combined Canadian employment income.
Foreign / pre-arrival income is collected for context and never taxed here.
Child disability amounts, shared custody and newcomer application timing are not modelled.
Benefit years (July–June) are shown as annualised amounts.
Provincial childcare subsidies are income-tested in reality; modelled here as capped planning estimates, separate from the verified federal deduction.