·· Reference · All Canadians
Canadian Money Figures 2026: The Complete Reference
Every key Canadian tax, benefit, and savings number for 2026 in one place — contribution limits, CPP/EI rates, OAS maximums, minimum wage by province, sales tax, and housing rules. Each figure links to a free calculator that uses it.
Updated July 2026 · Sources: CRA, Service Canada, Bank of Canada, provincial governments · Bookmark & share
Registered Accounts & Savings Limits (2026)
Annual and lifetime contribution limits for tax-sheltered accounts.
| Account | 2026 Figure | Notes |
|---|---|---|
| TFSA | $7,000/year | Cumulative room $109,000 (eligible since 2009). Withdrawals tax-free. |
| RRSP | $33,810/year | Or 18% of prior-year earned income, minus pension adjustment. |
| FHSA | $8,000/year | $40,000 lifetime. Deductible in, tax-free out for a first home. |
| RRSP Home Buyers' Plan | $60,000 | Tax-free withdrawal, repaid over 15 years. $100,000/person with a maxed FHSA. |
| RESP | $50,000 lifetime | No annual limit. CESG grant paid on first $2,500/year. |
| CESG grant | $500/year | 20% match; $7,200 lifetime maximum per child. |
| Canada Learning Bond | Up to $2,000 | For lower-income families; no contribution required. |
Calculators: RRSP room · RRSP/TFSA · FHSA · RESP. Guides: TFSA vs RRSP · FHSA · RESP CESG.
CPP & EI Payroll Contributions (2026)
Employee rates and annual maximums. Employers match CPP; EI employer rate is 1.4× the employee rate.
| Contribution | Rate | Earnings Range | Max (employee) |
|---|---|---|---|
| CPP1 | 5.95% | $3,500 – $74,600 (YMPE) | $4,230.45 |
| CPP2 | 4.00% | $74,600 – $85,000 (YAMPE) | $416.00 |
| EI | 1.63% | Up to $68,900 insurable | $1,123.07 |
| EI (Quebec) | 1.31% | Up to $68,900 insurable | — |
| QPP (Quebec) | 6.40% | $3,500 – $74,600 | $4,550.40 |
| QPIP (Quebec) | 0.494% | Up to $98,000 | $484.12 |
Calculate yours: CPP & EI Calculator · Paycheque Calculator.
Retirement Benefits — CPP & OAS (2026)
Maximum monthly government pension amounts. Most people receive less than the maximum.
| Benefit | 2026 Maximum | Notes |
|---|---|---|
| CPP retirement (at 65) | $1,507.65/month | −0.6%/month before 65; +0.7%/month after 65 (max +42% at 70). |
| OAS (ages 65–74) | $742.31/month | Full pension needs 40 years of Canadian residency after age 18. |
| OAS (age 75+) | $816.54/month | Includes the automatic 10% top-up at 75. |
| OAS clawback threshold | $93,454 net income | 15% recovery tax on income above this; fully clawed back around $151k–$157k. |
Estimate yours: CPP Retirement · OAS Calculator. Guide: When to take CPP.
Income & Capital Gains Tax (2026)
Top combined federal + provincial marginal rates (approximate, top bracket). Capital gains are taxed on 50% of the gain.
| Province | Top Marginal Rate | Effective Capital Gains Rate |
|---|---|---|
| Ontario | 53.53% | 26.76% |
| British Columbia | 53.50% | 26.75% |
| Alberta | 48.00% | 24.00% |
| Quebec | 53.31% | 26.66% |
| Manitoba | 50.40% | 25.20% |
| Saskatchewan | 47.50% | 23.75% |
| Nova Scotia | 54.00% | 27.00% |
| New Brunswick | 52.50% | 26.25% |
| Newfoundland & Labrador | 54.80% | 27.40% |
| Prince Edward Island | 51.37% | 25.69% |
Capital gains inclusion rate: 50% for individuals, corporations, and trusts (the proposed 66.67% increase was cancelled in 2025). Lifetime Capital Gains Exemption: $1,275,000 for 2026. Calculators: Capital Gains · Paycheque. Guide: Capital Gains Canada.
Sales Tax by Province (2026)
Combined sales tax rate on most goods and services.
| Province / Territory | Total | Breakdown |
|---|---|---|
| Ontario | 13% | 13% HST |
| British Columbia | 12% | 5% GST + 7% PST |
| Alberta | 5% | 5% GST (no PST) |
| Quebec | 14.975% | 5% GST + 9.975% QST |
| Manitoba | 12% | 5% GST + 7% PST |
| Saskatchewan | 11% | 5% GST + 6% PST |
| Nova Scotia | 15% | 15% HST |
| New Brunswick | 15% | 15% HST |
| PEI | 15% | 15% HST |
| Newfoundland & Labrador | 15% | 15% HST |
| Territories (YT/NT/NU) | 5% | 5% GST only |
Calculate: HST / GST Calculator · Postal Code Tax Lookup.
Minimum Wage by Province (2026)
General adult minimum hourly wage. Several provinces adjust in the fall.
| Jurisdiction | 2026 Rate |
|---|---|
| Ontario | $17.60 (→ $17.95 Oct 1) |
| British Columbia | $17.40 |
| Federal (regulated) | $17.30 |
| Quebec | $16.10 |
| Prince Edward Island | $16.00 |
| Manitoba | $15.80 |
| Nova Scotia | $15.70 |
| Newfoundland & Labrador | $15.60 |
| New Brunswick | $15.30 |
| Alberta | $15.00 |
| Saskatchewan | $15.00 |
Tools: Minimum Wage · Salary to Hourly. Guide: Ontario Minimum Wage.
Housing, Interest Rates & Other Key Numbers (2026)
| Item | 2026 Figure |
|---|---|
| Bank of Canada overnight rate | 2.25% |
| Prime rate | 4.45% |
| Mortgage stress test qualifying rate | Greater of contract rate + 2% or 5.25% |
| HELOC maximum (OSFI B-20) | 65% of value standalone; 80% combined with a mortgage |
| Ontario rent increase guideline | 2.1% (2026), 1.9% (2027) |
| Ontario Land Transfer Tax rebate | Up to $4,000 (first-time buyer); Toronto adds up to $4,475 |
Tools: Mortgage · Stress Test · HELOC · Land Transfer Tax · Rent Increase.
Frequently Asked Questions
$7,000 for the year. Cumulative room is $109,000 for someone eligible since 2009 who has never contributed.
$33,810, or 18% of prior-year earned income if lower, minus any pension adjustment.
Maximum CPP1 is $4,230.45, CPP2 adds up to $416, and maximum EI is $1,123.07 for employees.
Maximum CPP at 65 is $1,507.65/month. Maximum OAS is $742.31 (65–74) or $816.54 (75+); clawback starts at $93,454 of net income.
It varies by province: $17.60 in Ontario (→ $17.95 Oct 1), $17.40 in BC, $16.10 in Quebec, $15.00 in Alberta, and $17.30 federally.