Data Sources
No live government lookups. Every value is a static, manually-verified table — last verified August 3, 2026.
CRA - Chart: Prescribed factors for calculating RRIF minimum amounts
https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/completing-slips-summaries/t4rsp-t4rif-information-returns/payments/chart-prescribed-factors.htmlLast verified 2026-07-21. Source for rrifFactors.json prescribed factors and the 1/(90-age) rule below 71.
CRA - Receiving income from a RRIF (minimum amounts explained)
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/registered-retirement-income-fund-rrif/receiving-income-a-rrif.htmlLast verified 2026-07-21. Explains the spouse/common-law partner age election and first-year rules.
Government of Canada - OAS pension recovery tax (clawback)
https://www.canada.ca/en/services/benefits/publicpensions/old-age-security/recovery-tax.htmlLast verified 2026-07-21. Source for oasRecoveryThresholds.json income thresholds and 15% recovery rate.
Government of Canada - OAS payment amounts
https://www.canada.ca/en/services/benefits/publicpensions/old-age-security/payments.htmlLast verified 2026-07-21. Source for oasPaymentAmounts.json quarterly maximums and full-clawback income levels.
CRA - Canadian income tax rates for individuals (federal and provincial/territorial)
https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/canadian-income-tax-rates-individuals-current-previous-years.htmlLast verified 2026-07-21. Source for federalTaxBrackets.json and provincialTaxBrackets.json.
Government of Canada - CPP retirement pension amounts
https://www.canada.ca/en/services/benefits/publicpensions/cpp/amount.htmlLast verified 2026-07-21. Source for cppAssumptions.json. Age-65 maximum ($1,507.65/mo) and average ($925.35/mo) are January 2026 figures; adjustment rules (-0.6%/mo early, +0.7%/mo delayed) are legislated. Re-verify the dollar maximum each January.
CRA - Registered Retirement Income Funds / LIF and LRIF minimum and maximum rules
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/ic78-18/registered-retirement-income-funds.htmlLast verified 2026-07-21. CRA guidance confirming LIF/LRIF arrangements must pay at least the Income Tax Act minimum and restrict maximums according to pension standards legislation. This site calculates only LIF minimums; jurisdiction-specific maximum factors remain coming soon.
CRA - Options for your own RRSPs (maturity by end of year you turn 71)
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/rrsps-related-plans/rrsp-options-when-you-turn-71/options-your-rrsps.htmlLast verified 2026-07-21. Source for the age-71 RRSP maturity rule used by the conversion-age page.
CRA - Line 30000 Basic personal amount (provincial amounts)
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-30000-basic-personal-amount.htmlLast verified 2026-07-21. Source for 2025 provincial basic personal amounts now applied as credits in the tax estimator (ON 12,747; AB 22,323; BC 12,932; MB 15,780; NB 13,396; SK 19,491).
CRA - TFSA contribution room and annual limits
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/tax-free-savings-account/contributing.htmlLast verified 2026-07-21. Source for tfsaLimits.json. Annual limits 2009-2026 sum to $109,000 cumulative; 2026 annual limit is $7,000. Re-verify annual limit each January.
Government of Canada - Guaranteed Income Supplement amounts
https://www.canada.ca/en/services/benefits/publicpensions/old-age-security/guaranteed-income-supplement.htmlLast verified 2026-07-21. Source for gisAmounts.json (Q1 2026 maximums and thresholds). GIS reduces ~50c per $1 of other income; revised quarterly. Re-verify the current quarter.
Ontario surtax and health premium (CRA / provincial)
https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/canadian-income-tax-rates-individuals-current-previous-years.htmlLast verified 2026-07-21. Source for ontarioSurtax.json. 20% surtax on Ontario tax over $5,710 plus 36% over $7,307 (2025). Health premium not modelled.
CRA - RRSP contribution limits and deadlines
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/rrsps-related-plans/contributing-a-rrsp-prpp.htmlLast verified 2026-07-21. Source for rrspLimits.json. 2025 cap $32,490 (deadline Mar 2, 2026); 2026 cap $33,810 (deadline Mar 1, 2027). Room = 18% of prior-year earned income up to cap + carry-forward - pension adjustment. Re-verify cap and deadline annually.
CRA - Federal income tax rates (all years)
https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/canadian-income-tax-rates-individuals-current-previous-years.htmlLast verified 2026-07-21. Federal brackets and BPA for 2025 (14.5% lowest rate, BPA $16,129) and 2026 (14% lowest, BPA $16,452). Re-verify each November when CRA publishes the following year's rates.
CRA - Provincial and territorial tax rates
https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/canadian-income-tax-rates-individuals-current-previous-years.htmlLast verified 2026-07-21. Provincial brackets for ON, AB, BC, MB, SK, NB — 2025 tax year. BPAs verified per province. Quebec and remaining provinces/territories: coming soon. Re-verify annually.
CRA - Tax rates on RRSP withdrawals
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/rrsps-related-plans/making-withdrawals/tax-rates-on-withdrawals.htmlLast verified 2026-07-21. Withholding: 10% up to $5k, 20% $5k-15k, 30% over $15k (outside Quebec). Quebec: halved federal rate + 14% provincial. Non-resident: flat 25%.
Finance Canada - Canada-US Tax Convention (consolidated), Article XVIII
https://www.canada.ca/en/department-finance/programs/tax-policy/tax-treaties/country/united-states-america-convention-consolidated-1980-1983-1984-1995-1997-2007.htmlLast verified 2026-07-21. Source for the cross-border tools. Article XVIII caps US withholding on periodic pension payments to Canadian residents at 15%; lump sums do not get the treaty rate (30% default). Paragraph 7 is the Roth IRA deferral election.
CRA - Income Tax Folio S5-F3-C1, Taxation of a Roth IRA
https://www.canada.ca/en/revenue-agency/services/tax/technical-information/income-tax/income-tax-folios-index/series-5-international-residency/folio-3-cross-border-issues/income-tax-folio-s5-f3-c1-taxation-roth-ira.htmlLast verified 2026-07-21. Source for the Roth IRA in Canada tool. A Roth stays tax-free in Canada with the Article XVIII(7) election and no Canadian contributions after becoming resident; Canadian contributions make later accretions taxable.
CRA - Line 11500 Other pensions and superannuation
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-11500-other-pensions-superannuation.htmlLast verified 2026-07-21. Where US pension, IRA, and 401(k) income is reported on a Canadian return.
IRS - Publication 597, Information on the United States-Canada Income Tax Treaty
https://www.irs.gov/publications/p597Last verified 2026-07-21. US-side summary of the treaty: 15% cap on periodic pensions, treatment of IRAs/RRSPs, and the saving clause for US citizens.
IRS - Topic no. 558, Additional tax on early distributions from retirement plans other than IRAs
https://www.irs.gov/taxtopics/tc558Last verified 2026-07-21. Source for the 10% additional tax on distributions before age 59.5 used by the 401(k) in Canada tool. This penalty is not creditable in Canada.