Sources & versioning
Ruleset sources and verification dates
Each ruleset includes source URLs and the last verification date. Payroll rulesets (CPP/QPP and EI) are tracked separately.
Official government sources only. Missing sources are marked until official links are added.
2026 rulesets
Authorities
Canada Revenue Agency, Revenu Quebec
Federal + payroll
| Region | Verified |
|---|---|
 FederalBPA includes min/max for phase-out between brackets 4 and 5. RRSP max from CRA limits page; FHSA assumed unchanged from 2025Sources Canada Revenue Agency Verified | ✓ |
Payroll
(CPP/QPP/EI)CRA 2026 payroll parameters. QPP/QPP2 sourced from Revenu Quebec 2026 employers kit. CPP/CPP2 values sourced from CRA CPP contribution rates CSV and CRA second additional CPP page. EI values sourced from CRA EI rates CSV. Sources Canada Revenue Agency Verified | ✓ |
Provinces
| Region | Verified |
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 ONOntario | ✓ |
 PEPrince Edward Island | ✓ |
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Provinces A–M
| Region | Verified |
|---|---|
| ✓ | |
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Provinces N–Z
| Region | Verified |
|---|---|
| ✓ | |
| ONOntario | ✓ |
| PEPrince Edward Island | ✓ |
| ✓ | |
| ✓ |
Territories
| Region | Verified |
|---|---|
| ✓ | |
| ✓ | |
 YTYukonYT | ✓ |
2025 rulesets
Authorities
Canada Revenue Agency, Alberta government, Revenu Quebec
Federal + payroll
| Region | Verified |
|---|---|
| FederalBPA reflects the maximum 'enhanced' amount. 2025 lowest bracket rate effectively 14.5% due to mid-year cut Sources Verified | ✓ |
Payroll
(CPP/QPP/EI)CRA 2025 payroll parameters. QPP/QPP2 sourced from Revenu Quebec links in sources. CPP/CPP2 values sourced from CRA CPP contribution rates CSV and CRA second additional CPP page. EI values sourced from CRA EI rates CSV. Sources Verified | ✓ |
Provinces
| Region | Verified |
|---|---|
 ABAlbertaAlberta: first bracket rate is 8% up to $60,000; remaining thresholds are for 2025. Rates are decimals.Sources Alberta government Canada Revenue Agency Verified | ✓ |
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 NSNova ScotiaSources Canada Revenue Agency Verified | ✓ |
| ONOntario Sources Canada Revenue Agency Verified | ✓ |
| PEPrince Edward Island Sources Canada Revenue Agency Verified | ✓ |
 QCQuebecQCQuebec: Revenu Québec rates for the 2025 taxation year; thresholds are lower bounds; rates are decimals. | ✓ |
| ✓ |
Provinces A–M
| Region | Verified |
|---|---|
| ABAlbertaAlberta: first bracket rate is 8% up to $60,000; remaining thresholds are for 2025. Rates are decimals. Sources Alberta government Canada Revenue Agency Verified | ✓ |
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Provinces N–Z
| Region | Verified |
|---|---|
| NSNova Scotia Sources Canada Revenue Agency Verified | ✓ |
| ONOntario Sources Canada Revenue Agency Verified | ✓ |
| PEPrince Edward Island Sources Canada Revenue Agency Verified | ✓ |
| QCQuebecQCQuebec: Revenu Québec rates for the 2025 taxation year; thresholds are lower bounds; rates are decimals. | ✓ |
| ✓ |
2024 rulesets
Authorities
Canada Revenue Agency, Revenu Quebec, Saskatchewan government
Federal + payroll
| Region | Verified |
|---|---|
| FederalBPA reflects the maximum 'enhanced' amount | ✓ |
Payroll
(CPP/QPP/EI)Employee rates (employer matches for CPP/CPP2; EI employer rate is 1.4×). and use annual basic exemption of $3,500. EI has a lower rate in Quebec due to QPIP; see ei_qc. CPP/CPP2 values sourced from CRA CPP contribution rates CSV and CRA second additional CPP page. EI values sourced from CRA EI rates CSV. Sources Canada Revenue Agency Verified | ✓ |
Provinces
| Region | Verified |
|---|---|
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| ONOntario Sources Verified | ✓ |
| PEPrince Edward Island Sources Verified | ✓ |
| QCQuebecQC | ✓ |
| ✓ |
Provinces A–M
| Region | Verified |
|---|---|
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Provinces N–Z
| Region | Verified |
|---|---|
| ✓ | |
| ONOntario Sources Verified | ✓ |
| PEPrince Edward Island Sources Verified | ✓ |
| QCQuebecQC | ✓ |
| ✓ |
Territories
| Region | Verified |
|---|---|
| ✓ | |
| ✓ | |
| YTYukonYT | ✓ |
2023 rulesets
Authorities
Canada Revenue Agency, Revenu Quebec
Federal + payroll
| Region | Verified |
|---|---|
| FederalFirst year of FHSA availability. BPA reflects the maximum 'enhanced' amount Sources Verified | ✓ |
Payroll
(CPP/QPP/EI)Employee rates (employer matches for CPP/CPP2; EI employer rate is 1.4×). and use annual basic exemption of $3,500. CPP2 starts in 2024. EI has a lower rate in Quebec due to QPIP; see ei_qc. CPP/CPP2 values sourced from CRA CPP contribution rates CSV and CRA second additional CPP page. EI values sourced from CRA EI rates CSV. | ✓ |
Provinces
| Region | Verified |
|---|---|
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| ONOntario Sources Verified | ✓ |
| PEPrince Edward Island Sources Verified | ✓ |
| QCQuebecQC | ✓ |
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Provinces A–M
| Region | Verified |
|---|---|
| ✓ | |
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Provinces N–Z
| Region | Verified |
|---|---|
| ✓ | |
| ONOntario Sources Verified | ✓ |
| PEPrince Edward Island Sources Verified | ✓ |
| QCQuebecQC | ✓ |
| ✓ |
Territories
| Region | Verified |
|---|---|
| ✓ | |
| ✓ | |
| YTYukonYT | ✓ |
2022 rulesets
Authorities
Canada Revenue Agency, Revenu Quebec
Federal + payroll
| Region | Verified |
|---|---|
| FederalFederal tax brackets (CRA T4032 payroll tables). Thresholds are lower bounds; rates are decimals. BPA reflects the maximum 'enhanced' amount. Sources Verified | ✓ |
Payroll
(CPP/QPP/EI)Payroll constants: EI employee rates/maximums from T4032; CPP2 is not available before 2024. CPP/CPP2 values sourced from CRA CPP contribution rates CSV and CRA second additional CPP page. EI values sourced from CRA EI rates CSV. | ✓ |
Provinces
| Region | Verified |
|---|---|
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| NSNova Scotia | ✓ |
| ONOntario | ✓ |
| PEPrince Edward Island | ✓ |
| QCQuebecQCQuébec tax brackets (Québec Ministry of Finance). Thresholds are lower bounds; rates are decimals. | ✓ |
| ✓ |
Provinces A–M
| Region | Verified |
|---|---|
| ✓ | |
| ✓ | |
| ✓ | |
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Provinces N–Z
| Region | Verified |
|---|---|
| NSNova Scotia | ✓ |
| ONOntario | ✓ |
| PEPrince Edward Island | ✓ |
| QCQuebecQCQuébec tax brackets (Québec Ministry of Finance). Thresholds are lower bounds; rates are decimals. | ✓ |
| ✓ |
Territories
| Region | Verified |
|---|---|
 NTNorthwest TerritoriesNTNOTE: Some thresholds were interpolated due to incomplete extract from source; verify before production use | ✓ |
 NUNunavutNUNOTE: Some thresholds were interpolated due to incomplete extract from source; verify before production use | ✓ |
| YTYukonYT | ✓ |
2021 rulesets
Authorities
Canada Revenue Agency, Revenu Quebec
Federal + payroll
| Region | Verified |
|---|---|
| FederalFederal tax brackets (CRA T4032 payroll tables). Thresholds are lower bounds; rates are decimals. BPA reflects the maximum 'enhanced' amount. Sources Verified | ✓ |
Payroll
(CPP/QPP/EI)Payroll constants: EI employee rates/maximums from T4032; CPP2 is not available before 2024. CPP/CPP2 values sourced from CRA CPP contribution rates CSV and CRA second additional CPP page. EI values sourced from CRA EI rates CSV. | ✓ |
Provinces
| Region | Verified |
|---|---|
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 NBNew BrunswickNBNOTE: Some thresholds were interpolated due to incomplete extract from source; verify before production use | ✓ |
| ✓ | |
| NSNova Scotia | ✓ |
| ONOntario | ✓ |
| PEPrince Edward Island | ✓ |
| QCQuebecQCQuébec tax brackets (Québec Ministry of Finance). Thresholds are lower bounds; rates are decimals. | ✓ |
| ✓ |
Provinces A–M
| Region | Verified |
|---|---|
| ✓ | |
| ✓ | |
| ✓ | |
| NBNew BrunswickNBNOTE: Some thresholds were interpolated due to incomplete extract from source; verify before production use | ✓ |
| ✓ |
Provinces N–Z
| Region | Verified |
|---|---|
| NSNova Scotia | ✓ |
| ONOntario | ✓ |
| PEPrince Edward Island | ✓ |
| QCQuebecQCQuébec tax brackets (Québec Ministry of Finance). Thresholds are lower bounds; rates are decimals. | ✓ |
| ✓ |
Territories
| Region | Verified |
|---|---|
| ✓ | |
| ✓ | |
| YTYukonYT | ✓ |
2020 rulesets
Authorities
Canada Revenue Agency, Revenu Quebec
Federal + payroll
| Region | Verified |
|---|---|
| FederalFederal tax brackets (CRA T4032 payroll tables). Thresholds are lower bounds; rates are decimals. BPA reflects the maximum 'enhanced' amount introduced in 2020 for incomes below the phase-out threshold ($150,473). Sources Verified | ✓ |
Payroll
(CPP/QPP/EI)Payroll constants: EI employee rates/maximums from T4032; CPP2 is not available before 2024. CPP/CPP2 values sourced from CRA CPP contribution rates CSV and CRA second additional CPP page. EI values sourced from CRA EI rates CSV. | ✓ |
Provinces
| Region | Verified |
|---|---|
| ✓ | |
| ✓ | |
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| NSNova Scotia | ✓ |
| ✓ | |
| PEPrince Edward Island Sources Canada Revenue Agency Verified | ✓ |
| QCQuebecQCQuébec tax brackets (Québec Ministry of Finance). Thresholds are lower bounds; rates are decimals. | ✓ |
| ✓ |
Provinces A–M
| Region | Verified |
|---|---|
| ✓ | |
| ✓ | |
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Provinces N–Z
| Region | Verified |
|---|---|
| NSNova Scotia | ✓ |
| ✓ | |
| PEPrince Edward Island Sources Canada Revenue Agency Verified | ✓ |
| QCQuebecQCQuébec tax brackets (Québec Ministry of Finance). Thresholds are lower bounds; rates are decimals. | ✓ |
| ✓ |
Territories
| Region | Verified |
|---|---|
| ✓ | |
| ✓ | |
| YTYukonYT | ✓ |