Updated:
Reference · 2026
Every relevant CRA figure for 2026 in one place. Source-attributed to canada.ca. Last updated: 2026-05-29.
This reference aggregates the 13 most important 2026 CRA numbers: contribution rooms, lifetime maxima, government benefit thresholds, foreign-asset reporting trigger. Each figure is sourced to canada.ca. Page updates annually in January after CRA Indexation Adjustment announcement.
Tax-Free Savings Account
2026 value
$7,000 / рік
→ $109,000 cumulative (для tax-resident з 2009)
Контрибуція не зменшує taxable income; growth + withdrawals tax-free. Newcomer room починає накопичуватись з року отримання tax-resident status (типово arrival day).
Registered Retirement Savings Plan
2026 value
$33,810 / рік
→ Або 18% earned income попереднього року, whichever lower
Дeductible from taxable income (immediate tax refund). Buffer $2,000 lifetime over-contribution без penalty. Має бути закритий до 71 (convert to RRIF).
First Home Savings Account
2026 value
$8,000 / рік
→ $40,000 lifetime
Hybrid TFSA+RRSP: contributions deductible (як RRSP), qualifying withdrawal tax-free (як TFSA). Room starts at account opening, не arrival. 15-year window до convert to RRSP penalty-free.
Registered Education Savings Plan
2026 value
No annual limit
→ $50,000 lifetime contribution per child
CESG match від уряду — 20% на перший $2,500/рік, max $500/рік, $7,200 lifetime. Plus A-CESG до $100/рік для low-income families.
Home Buyers' Plan
2026 value
$60,000 одноразово
→ Withdrawal з власного RRSP для first home; repay over 15 років
Combined з FHSA: solo $40K + $60K = $100K. Couple × 2 = $200K тax-advantaged для down payment.
Lifetime Capital Gains Exemption
2026 value
≈$1,270,000
→ Lifetime, indexed annually
На sale QSBS (Qualified Small Business Shares) CCPC: tax-free до cap. 24+ month holding + 90% active assets at sale + 50% throughout 24 months.
Year's Maximum Pensionable Earnings
2026 value
$73,200
→ Plus YAMPE $83,200 (second-tier CPP2)
Earnings до YMPE: 5.95% employee + 5.95% employer (self-employed pays both = 11.9%). Earnings YMPE-YAMPE: additional 4% CPP2 contribution (each side).
Employment Insurance maximum insurable earnings
2026 value
$65,700
→ Employee rate 1.66%, employer 2.32%
Self-employed (включно з CCPC owner-managers) typically opt-out (not eligible for regular EI), але можуть opt-in для maternity/parental benefits через окрему registration.
Old Age Security max monthly (age 65-74)
2026 value
≈$727/міс
→ ≈$8,724/рік full benefit (40+ years Canadian residency)
Clawback ('recovery tax') starts at income $90,997 у 2026 (15¢ per $ above). Fully clawed back at $148,065. Newcomers потребують 10+ років residency для будь-якого OAS.
Canada Child Benefit (max per child)
2026 value
$7,787 (0-5 yrs) / $6,570 (6-17 yrs)
→ Tax-free; income-tested phase-out from family income $36,502
Auto-paid monthly to qualifying families with children under 18. Newcomers eligible from arrival (with SIN for child). File T1 + RC66 to register.
GST/HST tax-free quarterly credit
2026 value
$535 single / $698 couple
→ +$184 per child under 19
Tax-free quarterly payment for low/mid-income individuals/families. Auto-calculated from T1 — file even with $0 income to qualify.
Lifetime tolerance before 1%/month penalty
2026 value
$2,000
→ Lifetime, applied automatically
Не intentional extra room — це safety net для accidental over-contribution (e.g. employer + personal at year-end). Buffer не earns deduction; deduction available тільки коли room opens up.
Foreign Income Verification Statement
2026 value
$100,000 CAD
→ Combined cost of foreign assets at ANY point during year
Mandatory filing if foreign assets (Ukrainian apartment, US-broker stocks, foreign bank accounts) sum > $100K cost basis (not market value). Penalty $25/day, max $2,500/year.
Figures confirmed as of 2026-05-29. CRA publishes annual indexation adjustments in December-January; this page updates in January. For current authority, verify at canada.ca directly.
