Registered account calculator
RRSP Contribution Room Calculator
Estimate the 2026 RRSP deduction limit and possible remaining contribution room using 2025 RRSP earned income and the pension adjustments, carryforward room, and contribution amounts entered. Confirm actual amounts in CRA My Account, your notice of assessment or reassessment, and later CRA correspondence.
Data year: 2026 RRSP dollar limit.
What this calculator estimates
The calculator first estimates the RRSP deduction limit for the selected room year. It then subtracts CRA-reported unused contributions to show available contribution room. Finally, it subtracts additional contributions relevant to that room year that are not already included in the CRA-reported amount to show remaining contribution room.
Unused RRSP deduction room is carryforward deduction room from the prior year. Unused contributions are amounts already contributed to an RRSP but not yet deducted. They are different amounts and should be entered separately. Do not enter a contribution again as an additional contribution if it is already included in the CRA-reported unused-contributions amount.
How the estimate is calculated
- Add 2025 employment income, signed net self-employment profit or loss, signed net rental income or loss, support received, CPP/QPP disability payments, and any signed other earned-income adjustment.
- If that total is negative, use zero; otherwise use the total. Multiply it by 18%, then take the lower of that amount and the 2026 annual dollar limit of $33,810.
- Subtract the 2025 pension adjustment (PA). If this step is negative, use zero.
- Add unused RRSP deduction room at the end of 2025 and the combined 2026 pension adjustment reversal (PAR) and pension adjustment correction (PAC), then subtract the 2026 net past service pension adjustment (net PSPA). This is the estimated deduction limit; if it is negative, use zero.
- Subtract CRA-reported unused contributions to estimate available contribution room, then subtract additional contributions relevant to 2026 that are not already included in that CRA-reported amount to estimate remaining contribution room. These last two results retain negative amounts.
Example
Suppose 2025 RRSP earned income is $80,000, unused RRSP deduction room at the end of 2025 is $4,000, CRA-reported unused contributions are $1,000, and other relevant 2026 contributions not included in that CRA amount are $3,000. Assume the pension adjustment and other pension-related adjustments are zero.
Eighteen per cent of $80,000 is $14,400. Adding $4,000 of unused deduction room gives an estimated 2026 deduction limit of $18,400. Subtracting $1,000 of CRA-reported unused contributions gives available contribution room of $17,400. Subtracting the other $3,000 contribution gives estimated remaining contribution room of $14,400.
How to interpret the results and limits
The estimated RRSP deduction limit is the maximum eligible RRSP, PRPP, or SPP contributions that may be available to claim as a deduction for the selected year, subject to the applicable rules. Available contribution room is the deduction-limit estimate after CRA-reported unused contributions. Remaining contribution room subtracts the other relevant contributions entered. The amount actually claimable on a tax return still depends on CRA records and the applicable rules.
A negative available or remaining contribution-room result means the contributions included exceed this simplified room estimate. The negative amount is retained to show the difference. It is not a CRA determination that an overcontribution exists and does not mean tax or a penalty is necessarily payable. The calculator does not calculate overcontribution tax, penalties, tax owing, or the deduction actually claimable on a return.
The calculator does not reproduce every item or special circumstance in CRA's calculation. If the estimate differs from CRA My Account, the latest notice of assessment or reassessment, form T1028, or later CRA correspondence, use the relevant CRA record.