Data Sources

CRA - Chart: Prescribed factors for calculating RRIF minimum amounts

Last 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)

Last verified 2026-07-21. Explains the spouse/common-law partner age election and first-year rules.

Government of Canada - OAS pension recovery tax (clawback)

Last verified 2026-07-21. Source for oasRecoveryThresholds.json income thresholds and 15% recovery rate.

Government of Canada - OAS payment amounts

Last 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)

Last verified 2026-07-21. Source for federalTaxBrackets.json and provincialTaxBrackets.json.

Government of Canada - CPP retirement pension amounts

Last 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

Last 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)

Last 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)

Last 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

Last 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

Last 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)

Last 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

Last 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)

Last 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

Last verified 2026-09-10. Provincial/territorial brackets for all 10 provinces plus Yukon, NWT and Nunavut — 2025 tax year (Ontario also verified for 2026). BPAs verified per jurisdiction, cross-checked against taxtips.ca. Re-verify annually.

Department of Finance Canada - Quebec Abatement

Last verified 2026-09-10. Source for the 16.5% federal tax abatement applied to Quebec residents in estimateTax(). A stable statutory rate, not republished annually.

Quebec provincial tax brackets (via taxtips.ca, sourced from Revenu Québec)

Last verified 2026-09-10. Quebec runs its own provincial tax system administered by Revenu Québec rather than CRA; brackets and BPA verified 2025 via taxtips.ca's compilation. Re-verify annually.

CRA - Tax rates on RRSP withdrawals

Last 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

Last 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

Last 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

Last 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

Last 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

Last 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.