Reference Centre

RRSP contribution limitsAnnual dollar limit, earned-income percentage, historical limits, and contribution-room context.Tax year - Annual source check RRSP deduction limitDeduction-room context for RRSP, PRPP, SPP, and eligible spousal-plan contributions.Tax year - CRA source-linked Pension adjustmentTax-reporting amount that generally reduces RRSP deduction room for the following year.Tax year - CRA source-linked TFSA contribution limitsAnnual limits, cumulative limit context, and recontribution notes.Tax year - Annual source check FHSA limitsAnnual limit, lifetime limit, carryforward limit, and participation-period context.Registered plans - Annual source check RDSP grant and bond valuesAnnual and lifetime grant/bond limits, income thresholds, carry-forward rules, and beneficiary-age limits.Registered plans - Annual source check Lifelong Learning Plan valuesWithdrawal limits, repayment windows, required annual repayments, and eligibility source notes.Registered plans - Annual source check Federal tax bracketsFederal personal income tax rates and taxable-income ranges.Tax year - CRA source-linked Provincial tax bracketsProvince/territory selector and marginal bracket schedules.Tax year - Source-linked Dividend tax assumptionsEligible and other-than-eligible gross-up and dividend tax credit data.Tax year - Data review Capital gains tax assumptionsInclusion-rate assumptions and CRA source reference.Tax year - Data review Prescribed interest ratesCRA quarterly rates for overdue amounts, overpayments, taxable loan benefits, and other listed charges.Tax - Source-linked Personal tax creditsBasic personal amount, age amount, spouse/common-law amount, eligible dependant amount, pension amount, and disability amount.Tax - Source-linked Payroll deductions and source withholdingCPP/QPP, EI/QPIP, and pension/source withholding anchors for payroll-related calculators.Tax - Source-linked AMT assumptionsExemption, rate, capital-gain treatment, donation treatment, and preference-item source notes.Tax - Source review pending Provincial dividend credit sourcesOfficial source links for eligible and other-than-eligible dividend tax credit rates by jurisdiction.Tax - Source review pending Projection assumptions 2026Inflation and expected-return assumptions used in long-term retirement projections.Planning assumptions - Source-linked Bank of Canada sourcesPolicy-rate and Monetary Policy Report anchors for borrowing-cost context.Economic data - Source-linked Pension income splittingEligible pension income, Form T1032, source-tax allocation, and tax credit context.Tax and retirement - Source-linked OAS and GIS payment amountsMaximum OAS, GIS, Allowance, and Allowance for the Survivor payment amounts and income thresholds.Government benefits - Source-linked OAS clawback thresholdsRecovery-tax thresholds, recovery periods, and age-group maximum context.Government benefits - Source-linked CPP/QPP retirement pensionCPP age-65 maximum and average anchors, plus QPP start-age amounts and adjustment factors.Government benefits - Source-linked CPP Post-Retirement BenefitBenefit context for working and contributing after starting CPP retirement pension before age 70.Government benefits - Source-linked CPP/QPP survivor benefitsCPP survivor pension rules plus QPP surviving spouse, death benefit, and orphan pension anchors.Government benefits - Source-linked CPP disability and child benefitsCPP disability pension, post-retirement disability benefit, and CPP child-benefit source values.Government benefits - Source-linked RRIF minimum factorsAge-based minimum withdrawal factors, spouse-age election context, and annual withdrawal method notes.Retirement rules - Source-linked Key retirement agesCPP, QPP, OAS, RRSP maturity, RRIF, and pension income splitting age anchors.Retirement rules - Source-linked LIF withdrawal rates2025 LIF, RLIF, LRIF, pRRIF, and RRIF minimum and maximum withdrawal-rate anchors.Retirement rules - Source-linked CPP/QPP contribution ratesYMPE, YAMPE, basic exemption, base/additional rates, and maximum contributions.Benefit year - Source-linked RESP and CESG valuesBasic CESG, additional CESG, Canada Learning Bond, and provincial benefit anchors.Education savings - Source-linked Home Buyers' Plan valuesRRSP withdrawal limit, repayment period, qualifying-home definition, and participation conditions.Housing - Source-linked Mortgage qualification rulesQualifying-rate source, minimum qualifying-rate floor, GDS/TDS benchmarks, and lender-specific caveats.Housing - Source-linked Student aid anchorsCanada Student Grants, loans, disability-related supports, and provincial or territorial aid source links.Education - Source review pending Tax glossary termsPlain-language explanations for taxable income, marginal tax rate, dividends, capital gains, and OAS recovery tax.Educational reference