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2026 Canadian tax numbers · BC
Tax bands, CPP, thresholds and dates, with a source beside each figure.
2026 · Verified current year
2027 figures are not carried forward or invented. This page covers 2026 income; calendar filing dates refer to the 2025 return where stated.
| Item | Value | Reference |
|---|---|---|
| Federal tax brackets | $0–$58,523: 14% $58,523–$117,045: 20.5% $117,045–$181,440: 26% $181,440–$258,482: 29% $258,482+: 33% | Source |
| Maximum federal basic personal amount | 16,452 | Source |
| Minimum federal basic personal amount | 14,829 | Source |
| BC tax brackets | $0–$50,363: 5.6% $50,363–$100,728: 7.7% $100,728–$115,648: 10.5% $115,648–$140,430: 12.29% $140,430–$190,405: 14.7% $190,405–$265,545: 16.8% $265,545+: 20.5% | Source |
| BC basic personal amount | 13,216 | Source |
| Self-employed CPP rate, first tier | 11.9% | Source |
| CPP annual basic exemption | 3,500 | Source |
| CPP first earnings ceiling | 74,600 | Source |
| Self-employed CPP2 rate | 8% | Source |
| CPP2 earnings ceiling | 85,000 | Source |
| General GST/HST small-supplier threshold | 30,000 | Source |
| Individual instalment threshold, outside Quebec | 3,000 | Source |
| Individual instalment threshold, Quebec | 1,800 | Source |
| General records retention · years | 6 | Source |
| Employee vehicle allowance · first 5,000 km (provinces) | $0.73/km | Source |
| Employee vehicle allowance · additional km (provinces) | $0.67/km | Source |
The basic personal amount is a credit base, not a blanket income exemption. GST uses taxable revenue and special rules; instalments use net tax owing. Employee kilometre allowances are not a self-employed per-kilometre deduction. Self-employed vehicle costs generally use actual eligible costs × business-use ratio. Records exceptions can require longer than six years.
See all verified 2026 calendar dates