Reference category

Taxation

A source map for tax brackets, credits, dividend assumptions, capital gains, AMT, OAS recovery tax, and tax-data files used by OpenBook tax calculators.

Reference list

Reference items

Federal tax bracketsFederal personal income tax rates and taxable-income ranges.Reviewed Provincial tax bracketsProvince/territory selector and marginal bracket schedules.Reviewed Dividend tax assumptionsEligible and other-than-eligible gross-up and dividend tax credit data.Review required Capital gains tax assumptionsInclusion-rate assumptions and CRA source anchor.Review required Prescribed interest ratesCRA quarterly rates for overdue amounts, overpayments, taxable loan benefits, and other listed charges.Reviewed Pension income splittingEligible pension income, Form T1032, source-tax allocation, and tax credit context.Reviewed

Personal tax creditsBasic personal amount, age amount, spouse/common-law amount, eligible dependant amount, pension amount, and disability amount.Planned

Provincial dividend credit sourcesOfficial source links for eligible and other-than-eligible dividend tax credit rates by jurisdiction.Planned

AMT assumptionsExemption, rate, capital-gain treatment, donation treatment, and preference-item source notes.Planned

Payroll deductions and source withholdingCPP/QPP, EI/QPIP, and pension/source withholding anchors for payroll-related calculators.Planned