The 2026 numbers · Priceless Financial Services

Federal

The same wherever you file.

Registered plan limits, the public pensions, the OAS recovery tax, the RRIF minimums and the passive income rules are set in Ottawa. A physician in Surrey and a physician in Calgary read the identical figure off this first table.

Provincial

British Columbia, and only British Columbia.

Provincial figures on this site are British Columbia. Alberta and Ontario differ, and we would run yours rather than these. Brackets, corporate rates, dividend rates and probate rules are all provincial, and all three provinces we are licensed in set them differently.

Life insurance licences are held in British Columbia, Alberta and Ontario. Quebec is pending. Where your file sits in Alberta or Ontario we would run your own figures rather than hand you these.

Federal

22 figures. Identical in British Columbia, Alberta and Ontario.

Federal figures, 2026 · the same in every province
What it is	Figure	What travels with it
RRSP dollar limit	$33,810	Room is 18% of last year's earned income up to this cap. At $250,000 of T4 income the cap is 13.5% of what you earned. At $350,000 it is 9.7%. The ceiling does not move with you.
Money purchase limit	$35,390	The annual cap on total contributions to a defined contribution registered pension plan.
Defined benefit limit, per year of service	$3,932.22	The CRA cap on the pension an Individual Pension Plan can promise for each year of service. It works out to roughly a $196,600 salary ceiling per year.
Year's maximum pensionable earnings	$74,600	The earnings ceiling CPP contributions are calculated against.
TFSA annual contribution limit	$7,000	Withdrawals do not count as income, which makes it the only tap in the system that does not register against the OAS recovery tax.
Maximum CPP retirement pension at 65	$1,507.65 a month	The maximum, not the average. What you actually receive depends on your contribution history. CPP amounts adjust annually.
Maximum OAS, age 65 to 74	$751.97 a month	OAS amounts adjust quarterly. Before the recovery tax.
Maximum OAS, age 75 and over	$827.17 a month	OAS amounts adjust quarterly. Before the recovery tax.
OAS recovery tax, where the clawback starts	about $95,323 of net income	Fifteen cents of OAS taken back for every dollar of net income above the floor. 2026 income-year figure, governing the OAS you receive from July 2027 through June 2028. Net income, not taxable income after credits: rent counts, capital gains count, and eligible dividends count at their grossed-up amount rather than what landed in your account.
OAS fully recovered, age 65 to 74	about $155,109 of net income	It is a slope, not a cliff. Crossing the floor by a thousand dollars costs you a hundred and fifty dollars of OAS, not the pension. 2026 income year.
OAS fully recovered, age 75 and over	about $161,088 of net income	It is a slope, not a cliff. 2026 income year, governing July 2027 through June 2028.
RRSP must become a RRIF or an annuity	by the end of the year you turn 71	From then on there is a minimum you must withdraw, set by age, and it is taxable income landing whether you spend it or not.
RRIF minimum withdrawal at 71	5.28%	Prescribed under the Income Tax Act (Canada). The first forced withdrawal, and the one worth planning around before it arrives rather than after.
RRIF minimum withdrawal at 80	6.82%	Prescribed under the Income Tax Act (Canada).
RRIF minimum withdrawal at 90	11.92%	Prescribed under the Income Tax Act (Canada).
RRIF minimum withdrawal at 95 and over	20.00%	Prescribed under the Income Tax Act (Canada). The full schedule is in the regulation; these four are the rungs the site quotes.
Lifetime capital gains exemption	$1,275,000	Indexed annually. Available only on qualifying small business corporation shares, which is a test your shares either meet or do not on the day of the sale.
Small business limit	$500,000	The amount of active business income a Canadian-controlled private corporation can have taxed at the small business rate, before the passive income grind reduces it.
Passive income before the grind starts	$50,000 a year	Adjusted aggregate investment income above this figure starts reducing the business limit. Section 125(5.1). At roughly a 5% yield, about a million of corporate investments starts it.
How fast the grind runs	$5 of business limit lost for every $1 over	Which is why it is not dramatic in any single year and nobody notices it. It compounds for exactly as long as the cash sits there.
Passive income at which the business limit is gone	$150,000 a year	At that point active income that would have been taxed at the BC small business rate is taxed at the general rate instead. At roughly a 5% yield, around three million of corporate investments wipes the deduction out.
Capital dividend from a funded capital dividend account	nil	Received without tax in the shareholder's hands, and nil in every province. It depends on there being a credit in the account, on the policy's adjusted cost basis, and on the T2054 election being filed correctly and on time. Most corporations we look at have a balance of zero, because nobody was tracking it.

Provincial · British Columbia

8 figures. Alberta and Ontario differ on every one of them.

British Columbia figures, 2026 · combined federal and provincial, top marginal
What it is	Figure	What travels with it
BC small business corporate rate	11%	Combined federal and BC, on active business income within the small business limit. The rate the passive income grind takes away from you.
BC general corporate rate	27%	Combined federal and BC, on active business income above the small business limit.
BC corporate passive investment income rate	50.67%	Combined, on investment income earned inside a Canadian-controlled private corporation. Part of it is refundable once dividends are paid, so the headline overstates the real cost, but it is an unfriendly rate to be earning at in the meantime.
BC top personal rate, salary or bonus	53.50%	Combined federal and BC top marginal rate. Salary is deductible to the company and it creates RRSP room, which the dividend doors do not. It also attracts CPP. Your actual marginal rate is almost certainly below the top one.
Where the BC top personal rate starts	income over roughly $265,545	Brackets index annually, so this threshold moves every year.
BC non-eligible dividend, top rate	48.89%	The door most professional corporations actually use. No RRSP room, no CPP, and no deduction for the company.
BC eligible dividend, top rate	36.54%	Only if the company has the general rate income pool to pay one. Most professional corporations paying tax at the small business rate do not, which is why this door is narrower than it looks.
BC probate fee	about 1.4% above $50,000	BC Probate Fee Act, with 0.6% on the band between $25,000 and $50,000. On the four estate sizes the client's own table shows: $250,000 estate, $3,150. $500,000, $6,650. $1,000,000, $13,650. $2,000,000, $27,650. Alberta and Ontario rules are different.

Read this before you use the second table anywhere else

Provincial figures on this site are British Columbia. Alberta and Ontario differ, and we would run yours rather than these.

The January refresh

Re-confirm every entry in this file each January. Rates, brackets and limits index annually.

Rates, brackets and limits index annually, so a page like this one is wrong within about fourteen months of being right. Every entry above is re-confirmed against the CRA and the current British Columbia tables each January, and the verified stamp at the top of the page moves when that happens. It currently reads January 2026. If it is out of date when you are reading it, the stamp will say so rather than the page quietly pretending otherwise.

See these figures doing work

The 2026 numbers, on one page.