Sources & reference data.

2026 combined BC + federal marginal tax rates

On the next dollar of income, by type. Source: TaxTips.ca — BC tax rates.

Taxable income	Ordinary	Capital gains	Eligible div.	Non-elig. div.

Payroll: CPP, CPP2 & EI (2026)

Withheld at source on employment income; the self-employed pay both CPP halves. Source: CRA.

Canada Child Benefit — clawback rates by number of children (2026–27)

The CCB is reduced ("clawed back") as adjusted family net income (AFNI) rises — the rate depends on how many children you have. Benefit year July 2026 – June 2027, based on 2025 AFNI. Source: CRA — how we calculate your CCB.

Children	AFNI $38,237 – $82,847	AFNI above $82,847
1	7.0% of income over $38,237	$3,123 + 3.2% of income over $82,847
2	13.5% of income over $38,237	$6,022 + 5.7% of income over $82,847
3	19.0% of income over $38,237	$8,476 + 8.0% of income over $82,847
4 or more	23.0% of income over $38,237	$10,260 + 9.5% of income over $82,847

No reduction below $38,237 of AFNI. The BC Family Benefit phases out separately at 4% (over $30,176, then again over $96,562), and the Child Disability Benefit only starts reducing above $82,847 — the CCB calculator applies all three for your numbers. Figures change each July.

Dividends, capital gains & registered limits

Gross-up & dividend tax credit, capital-gains inclusion, and registered-account limits. Sources: TaxTips.ca, Finance Canada (cap-gains rate), CRA (TFSA/RRSP).

Sources by category

The primary references for each group of figures.