528 lines
12 KiB
JavaScript
528 lines
12 KiB
JavaScript
/* AUTO-GENERATED by scripts/build_canada.js from live sources — see PLAN.md Stage 1.
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* Evidence JSON kept at scripts/constants-evidence.json */
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(function (root) { root.RetireCanada = {
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"generated": "2026-10-08",
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"year": "2026 (live-fetched; plan fallbacks were 2025)",
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"asOf": "October 2026 (CPP 2026, OAS/GIS Oct-Dec 2026, tax 2026)",
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"cppMax65Monthly": {
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"value": 1507.65,
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"source": "https://www.canada.ca/en/employment-social-development/programs/pensions/pension/statistics/2026-quarterly-april-june.html Table 1, Jan 2026 (incl. CPP enhancement)",
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"asOf": "2026-04-01"
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},
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"ympe": {
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"value": 74600,
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"source": "https://www.canada.ca/en/employment-social-development/programs/pensions/pension/statistics/2026-quarterly-april-june.html Table 2 YMPE 2026 (YBE $3,500)",
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"asOf": "2026-04-01"
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},
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"oasMax6574Monthly": {
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"value": 762.5,
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"source": "https://www.canada.ca/en/services/benefits/publicpensions/old-age-security/payments.html Oct-Dec 2026",
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"asOf": "2026-09-29"
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},
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"oas75Boost": {
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"value": 1.1,
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"source": "https://www.canada.ca/en/services/benefits/publicpensions/old-age-security/payments.html (+10% at 75, permanent since Jul 2022)",
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"asOf": "2026-09-29"
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},
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"oasClawbackThreshold": {
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"value": 95323,
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"source": "https://www.canada.ca/en/services/benefits/publicpensions/old-age-security/recovery-tax.html (2026 income year; est. published 2026-09-29)",
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"asOf": "2026-09-29"
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},
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"oasFullRecovery6574": {
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"value": 155320,
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"source": "https://www.canada.ca/en/services/benefits/publicpensions/old-age-security/recovery-tax.html",
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"asOf": "2026-09-29"
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},
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"gisMaxSingleMonthly": {
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"value": 1138.9,
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"source": "https://www.canada.ca/en/services/benefits/publicpensions/old-age-security/payments.html Oct-Dec 2026",
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"asOf": "2026-09-29"
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},
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"gisSingleThr": {
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"value": 23112,
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"source": "https://www.canada.ca/en/services/benefits/publicpensions/old-age-security/payments.html (income ex-OAS threshold, single)",
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"asOf": "2026-09-29"
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},
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"gisMaxCoupleMonthly": {
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"value": 1371.12,
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"source": "https://www.canada.ca/en/services/benefits/publicpensions/old-age-security/payments.html (685.56 x2, spouse receives full OAS)",
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"asOf": "2026-09-29"
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},
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"gisCoupleThr": {
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"value": 30528,
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"source": "https://www.canada.ca/en/services/benefits/publicpensions/old-age-security/payments.html (combined income ex-OAS, both on OAS)",
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"asOf": "2026-09-29"
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},
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"fedBrackets": {
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"value": [
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{
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"up": 58523,
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"rate": 0.14
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},
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{
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"up": 117045,
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"rate": 0.205
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},
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{
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"up": 181440,
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"rate": 0.26
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},
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{
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"up": 258482,
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"rate": 0.29
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},
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{
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"up": null,
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"rate": 0.33
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}
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],
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"source": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html",
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"asOf": "2026-06-25"
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},
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"fedBPA": {
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"value": 16452,
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"source": "taxtips FAQ: federal BPA 2026 max $16,452 (min $14,829)",
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"asOf": "2026-02-22"
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},
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"fedAgeAmount": {
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"value": 8790,
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"source": "2025 value (plan-stamped; web search unavailable at build time)",
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"asOf": "2025-01-01"
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},
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"fedAgeThr": {
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"value": 44017,
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"source": "2025 value (plan-stamped)",
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"asOf": "2025-01-01"
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},
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"piaAmount": {
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"value": 2000,
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"source": "plan-stamped 2025 simplification (indexed ~$2.2k in 2026)",
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"asOf": "2025-01-01"
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},
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"cppEarlyAdjMonthly": {
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"value": 0.006,
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"source": "plan-stamped / canada.ca CPP (0.6% per month before 65)",
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"asOf": "2025-01-01"
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},
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"cppLateAdjMonthly": {
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"value": 0.007,
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"source": "plan-stamped (0.7% per month after 65)",
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"asOf": "2025-01-01"
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},
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"oasDeferralMonthly": {
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"value": 0.006,
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"source": "https://www.canada.ca/en/employment-social-development/programs/pensions/pension/statistics/2026-quarterly-april-june.html Table 5 footnote 8 (+0.6%/mo, max 36%)",
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"asOf": "2026-04-01"
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},
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"rrifMinPct": {
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"value": {
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"71": 5.28,
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"72": 5.4,
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"73": 5.53,
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"74": 5.67,
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"75": 5.82,
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"76": 5.98,
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"77": 6.15,
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"78": 6.33,
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"79": 6.53,
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"80": 6.74,
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"81": 6.97,
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"82": 7.22,
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"83": 7.48,
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"84": 7.77,
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"85": 8.08,
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"86": 8.41,
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"87": 8.77,
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"88": 9.15,
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"89": 9.56,
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"90": 10,
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"91": 10.48,
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"92": 11,
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"93": 11.56,
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"94": 12.18,
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"95": 20
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},
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"source": "CRA RRIF minimum factor table (Reg. 8301(1)) — CRA RRIF page 404 at fetch time, table stamped (plan fallback: 71→5.28 ✓)",
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"asOf": "2026"
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},
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"provBrackets": {
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"ON": {
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"name": "Ontario",
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"brackets": [
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{
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"up": 53891,
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"rate": 0.050499999999999996
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},
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{
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"up": 107785,
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"rate": 0.0915
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},
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{
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"up": 150000,
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"rate": 0.1116
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},
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{
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"up": 220000,
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"rate": 0.1216
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},
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{
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"up": null,
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"rate": 0.1316
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}
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],
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"bpa": 12989,
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"source": "taxtips.ca/taxrates/on.htm (2026 table)",
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"asOf": "2026-02-22",
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"surtax": [
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{
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"from": 6474,
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"rate": 0.2
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},
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{
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"from": 8102,
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"rate": 0.36
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}
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]
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},
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"BC": {
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"name": "British Columbia",
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"brackets": [
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{
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"up": 50363,
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"rate": 0.055999999999999994
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},
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{
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"up": 100728,
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"rate": 0.077
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},
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{
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"up": 115648,
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"rate": 0.105
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},
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{
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"up": 140430,
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"rate": 0.1229
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},
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{
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"up": 190405,
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"rate": 0.147
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},
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{
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"up": 265545,
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"rate": 0.168
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},
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{
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"up": null,
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"rate": 0.205
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}
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],
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"bpa": 13216,
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"source": "taxtips.ca/taxrates/bc.htm (2026 table)",
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"asOf": "2026-02-22"
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},
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"AB": {
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"name": "Alberta",
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"brackets": [
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{
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"up": 61200,
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"rate": 0.08
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},
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{
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"up": 154259,
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"rate": 0.1
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},
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{
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"up": 185111,
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"rate": 0.12
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},
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{
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"up": 246813,
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"rate": 0.13
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},
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{
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"up": 370220,
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"rate": 0.14
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},
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{
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"up": null,
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"rate": 0.15
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}
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],
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"bpa": 22769,
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"source": "taxtips.ca/taxrates/ab.htm (2026 table)",
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"asOf": "2026-02-22"
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},
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"MB": {
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"name": "Manitoba",
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"brackets": [
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{
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"up": 47000,
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"rate": 0.10800000000000001
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},
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{
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"up": 100000,
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"rate": 0.1275
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},
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{
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"up": null,
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"rate": 0.174
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}
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],
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"bpa": 15780,
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"source": "taxtips.ca/taxrates/mb.htm (2026 table)",
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"asOf": "2026-02-22"
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},
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"SK": {
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"name": "Saskatchewan",
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"brackets": [
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{
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"up": 54532,
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"rate": 0.105
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},
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{
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"up": 155805,
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"rate": 0.125
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},
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{
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"up": null,
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"rate": 0.145
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}
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],
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"bpa": 20381,
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"source": "taxtips.ca/taxrates/sk.htm (2026 table)",
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"asOf": "2026-02-22"
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},
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"NS": {
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"name": "Nova Scotia",
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"brackets": [
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{
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"up": 30995,
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"rate": 0.08789999999999999
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},
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{
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"up": 61991,
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"rate": 0.1495
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},
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{
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"up": 97417,
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"rate": 0.16670000000000001
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},
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{
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"up": 157124,
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"rate": 0.175
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},
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{
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"up": null,
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"rate": 0.21
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}
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],
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"bpa": 11932,
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"source": "taxtips.ca/taxrates/ns.htm (2026 table)",
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"asOf": "2026-02-22"
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},
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"NB": {
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"name": "New Brunswick",
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"brackets": [
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{
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"up": 52333,
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"rate": 0.094
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},
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{
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"up": 104666,
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"rate": 0.14
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},
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{
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"up": 193861,
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"rate": 0.16
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},
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{
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"up": null,
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"rate": 0.195
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}
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],
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"bpa": 13664,
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"source": "taxtips.ca/taxrates/nb.htm (2026 table)",
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"asOf": "2026-02-22"
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},
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"NL": {
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"name": "Newfoundland & Labrador",
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"brackets": [
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{
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"up": 44678,
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"rate": 0.087
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},
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{
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"up": 89354,
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"rate": 0.145
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},
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{
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"up": 159528,
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"rate": 0.158
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},
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{
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"up": 223340,
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"rate": 0.17800000000000002
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},
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{
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"up": 285319,
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"rate": 0.198
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},
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{
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"up": 570638,
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"rate": 0.20800000000000002
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},
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{
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"up": 1141275,
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"rate": 0.213
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},
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{
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"up": null,
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"rate": 0.218
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}
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],
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"bpa": 13094,
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"source": "taxtips.ca/taxrates/nl.htm (2026 table)",
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"asOf": "2026-02-22"
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},
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"PE": {
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"name": "Prince Edward Island",
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"brackets": [
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{
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"up": 33928,
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"rate": 0.095
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},
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{
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"up": 65820,
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"rate": 0.13470000000000001
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},
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{
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"up": 106890,
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"rate": 0.166
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},
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{
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"up": 142250,
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"rate": 0.17620000000000002
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},
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{
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"up": 200000,
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"rate": 0.19
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},
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{
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"up": null,
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"rate": 0.2
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}
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],
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"bpa": 15000,
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"source": "taxtips.ca/taxrates/pe.htm (2026 table)",
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"asOf": "2026-02-22"
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},
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"YT": {
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"name": "Yukon",
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"brackets": [
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{
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"up": 58523,
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"rate": 0.064
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},
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{
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"up": 117045,
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"rate": 0.09
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},
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{
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"up": 181440,
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"rate": 0.109
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},
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{
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"up": 258482,
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"rate": 0.1293
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},
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{
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"up": 500000,
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"rate": 0.128
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},
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{
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"up": null,
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"rate": 0.15
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}
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],
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"bpa": 16452,
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"source": "taxtips.ca/taxrates/yt.htm (2026 table)",
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"asOf": "2026-02-22"
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},
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"NT": {
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"name": "Northwest Territories",
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"brackets": [
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{
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"up": 53003,
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"rate": 0.059000000000000004
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},
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{
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"up": 106009,
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"rate": 0.086
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},
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{
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"up": 172346,
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"rate": 0.122
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},
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{
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"up": null,
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"rate": 0.1405
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}
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],
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"bpa": 18198,
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"source": "taxtips.ca/taxrates/nt.htm (2026 table)",
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"asOf": "2026-02-22"
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},
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"NU": {
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"name": "Nunavut",
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"brackets": [
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{
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"up": 55801,
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"rate": 0.04
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},
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{
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"up": 111602,
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"rate": 0.07
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},
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{
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"up": 181439,
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"rate": 0.09
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},
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{
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"up": null,
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"rate": 0.115
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}
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],
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"bpa": 19659,
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"source": "taxtips.ca/taxrates/nu.htm (2026 table)",
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"asOf": "2026-02-22"
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},
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"QC": {
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"name": "Quebec",
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"brackets": [
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{
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"up": 54345,
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"rate": 0.14
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},
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{
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"up": 108680,
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"rate": 0.19
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},
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{
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"up": 132245,
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"rate": 0.24
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},
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{
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"up": null,
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"rate": 0.2575
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}
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],
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"bpa": 18952,
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"source": "taxtips.ca/taxrates/qc.htm (2026 table)",
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"asOf": "2026-02-22"
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}
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}
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};
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if (typeof module !== 'undefined' && module.exports) module.exports = root.RetireCanada;
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})(typeof self !== 'undefined' ? self : this);
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