Reference · Behind the calculators

Sources & reference data.

The rates and figures behind our free calculators, with links to the primary sources for British Columbia and federal tax.

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.

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.

Income tax rates & brackets

TaxTips.ca — BC 2026 & 2025 tax rates — combined BC + federal marginal rates for ordinary income, capital gains and dividends.

Payroll & benefits (CPP, EI, OAS)

CPP / CPP2 / EI contribution rates — 2026 YMPE $74,600, YAMPE $85,000, EI MIE $68,900.
OAS recovery tax (clawback) — ~$93,454 threshold for 2025.

Vehicles & mileage

CRA — automobile allowance & CCA limits — per-km rates and the $39,000 (Class 10.1) capital cost cap.

Figures are 2026 and for British Columbia unless noted. They are general references, not personal advice — surtaxes, credits, clawbacks and your full situation will change the result. Last data update: .

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