Reference category

Taxation

A reference guide for tax brackets, credits, dividend assumptions, capital gains, AMT, OAS recovery tax, and tax values used by OpenBook tax calculators.

Reference list

Reference items

Federal tax bracketsFederal personal income tax rates and taxable-income ranges. Provincial tax bracketsProvince/territory selector and marginal bracket schedules. Dividend tax assumptionsEligible and other-than-eligible gross-up and dividend tax credit data. Capital gains tax assumptionsInclusion-rate assumptions and CRA source reference. Prescribed interest ratesCRA quarterly rates for overdue amounts, overpayments, taxable loan benefits, and other listed charges. Pension income splittingEligible pension income, Form T1032, source-tax allocation, and tax credit context. Personal tax creditsBasic personal amount, age amount, spouse/common-law amount, eligible dependant amount, pension amount, and disability amount. Provincial dividend credit sourcesOfficial source links for eligible and other-than-eligible dividend tax credit rates by jurisdiction. AMT assumptionsExemption, rate, capital-gain treatment, donation treatment, and preference-item source notes. Payroll deductions and source withholdingCPP/QPP, EI/QPIP, and pension/source withholding anchors for payroll-related calculators. Tax glossary termsPlain-language explanations for taxable income, marginal tax rate, dividends, capital gains, and OAS recovery tax.Educational reference