Canadian tax calculators

Canadian income tax has two layers that combine on a single annual return: the federal layer administered by the Canada Revenue Agency, and a provincial or territorial layer that flows through the same return — except in Quebec, which collects its own provincial tax through Revenu Québec on a separate filing. Both layers use progressive brackets, indexed annually by the CRA in its indexation factsheet. The federal schedule runs across five brackets from 15% on the first dollar of taxable income to 33% above the top threshold. Provincial brackets are set independently and vary substantially: BC layers seven brackets up to a top combined rate above 53%, Alberta uses a flat-then-progressive structure, and the Atlantic provinces sit somewhere in between.

The largest 2024–2025 rule change was the capital gains inclusion rate. Beginning June 25, 2024, gains realized by individuals above $250,000 in a calendar year are included in taxable income at 66.67%; the first $250,000 stays at the historical 50% rate. Corporations and most trusts use 66.67% on every dollar. The mid-year transition means a date-aware capital gains calculator is required to model 2024 and 2025 returns correctly — applying a single inclusion rate across the full year over- or under-states the tax owed.

Outside personal income tax, the visible federal layer is GST and HST. Five provinces — Ontario (13%), New Brunswick (15%), Nova Scotia (15%), Prince Edward Island (15%), and Newfoundland and Labrador (15%) — use the harmonized HST. The remaining provinces charge the 5% federal GST plus their own provincial sales tax; Alberta and the three territories levy no PST at all. HST is administered by the CRA; PST is administered provincially, with each province defining its own taxable-supply list, which is why a single national PST calculator is not possible.

Calculators in this section read 2026 brackets, the basic personal amount, and the CPP/EI ceilings from CRA and provincial finance-ministry primary publications, with the verification date shown on every page. None of them offer tax advice — they apply current rules to the inputs you supply and report the result.