CRA ліміти 2026 — повний довідник

→ $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).

→ 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).

→ $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.

→ $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.

→ 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, 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.

→ 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).

→ 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.

→ ≈$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.

→ 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.

→ +$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, 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.

→ 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.