Canada public holidays 2026, GST rate and tax data
Canada: GST rate 5% since 1 Jan 2008; 10 public holidays in 2026 (next: Remembrance Day, 11 Nov 2026); corporate tax rate 15%; minimum wage 18.15 CAD/hour; policy interest rate 2.25%; inflation rate (CPI) 3%.
13 series, each cited to the official source it was verified against; most recently verified 13 Oct 2026. Currency CAD.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
Canada public holidays 2026
10 days in 2026; next: Remembrance Day on 11 Nov 2026. Official source: Canada Labour Code, RSC 1985, c. L-2, Part III, s. 166 (definition of 'general holiday')… · last verified 9 Sep 2026
Fixed by law 7 Confirmed 3
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | New Year's Day | Fixed by law | Canada Labour Code, RSC 1985, c. L-2… |
| 3 Apr 2026 Fri | Good Friday | Fixed by law | Canada Labour Code, RSC 1985, c. L-2… |
| 18 May 2026 Mon | Victoria Day | Confirmed | Canada Labour Code, RSC 1985, c. L-2… |
| 1 Jul 2026 Wed | Canada Day | Fixed by law | Canada Labour Code, RSC 1985, c. L-2… |
| 7 Sep 2026 Mon | Labour Day | Confirmed | Canada Labour Code, RSC 1985, c. L-2… |
| 30 Sep 2026 Wed | National Day for Truth and Reconciliation | Fixed by law | Canada Labour Code, RSC 1985, c. L-2… |
| 12 Oct 2026 Mon | Thanksgiving Day | Confirmed | Canada Labour Code, RSC 1985, c. L-2… |
| 11 Nov 2026 Wed | Remembrance Day | Fixed by law | Canada Labour Code, RSC 1985, c. L-2… |
| 25 Dec 2026 Fri | Christmas Day | Fixed by law | Canada Labour Code, RSC 1985, c. L-2… |
| 26 Dec 2026 Sat | Boxing Day | Fixed by law | Canada Labour Code, RSC 1985, c. L-2… |
2027 dates already held (10)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | New Year's Day | Fixed by law | Canada Labour Code, RSC 1985, c. L-2… |
| 26 Mar 2027 Fri | Good Friday | Fixed by law | Canada Labour Code, RSC 1985, c. L-2… |
| 24 May 2027 Mon | Victoria Day | Confirmed | Canada Labour Code, RSC 1985, c. L-2… |
| 1 Jul 2027 Thu | Canada Day | Fixed by law | Canada Labour Code, RSC 1985, c. L-2… |
| 6 Sep 2027 Mon | Labour Day | Confirmed | Canada Labour Code, RSC 1985, c. L-2… |
| 30 Sep 2027 Thu | National Day for Truth and Reconciliation | Fixed by law | Canada Labour Code, RSC 1985, c. L-2… |
| 11 Oct 2027 Mon | Thanksgiving Day | Confirmed | Canada Labour Code, RSC 1985, c. L-2… |
| 11 Nov 2027 Thu | Remembrance Day | Fixed by law | Canada Labour Code, RSC 1985, c. L-2… |
| 25 Dec 2027 Sat | Christmas Day | Fixed by law | Canada Labour Code, RSC 1985, c. L-2… |
| 26 Dec 2027 Sun | Boxing Day | Fixed by law | Canada Labour Code, RSC 1985, c. L-2… |
13 regional calendars add days on top of this national list — see them by region.
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Canada value
Rate schedules and breakdowns
Withholding tax rates
25% across 5 withholding taxes — no single rate · in force from 2008-01-01 · Official source: Income Tax Act (R.S.C. 1985, c. 1 (5th Supp.)), s.212(1): 'Every non-resident… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Part XIII tax on dividends | 25 | taxable dividends and capital dividends paid by a corporation resident in Canada to a non-resident person | — | Income Tax Act s.212(2): 'Every… |
| Withheld by the payer under s.215. No domestic reduction; only a treaty lowers it. | |||||
| interest | Part XIII tax on interest | 25 | interest paid or credited to a non-resident ONLY where it is (i) not fully exempt interest and paid to a person the payer does not deal with at arm's length, or (ii) participating debt interest | 2008-01-01 | Income Tax Act s.212(1)(b): the 25%… |
| THE PRACTICAL DEFAULT FOR ORDINARY CROSS-BORDER LOANS IS 0%: since 1 January 2008 interest paid to an ARM'S-LENGTH lender bears no Part XIII tax unless it is participating debt interest (interest contingent on revenue, profit, cash flow or similar). 'Fully exempt interest' (e.g… | |||||
| royalties | Part XIII tax on rents, royalties and similar payments | 25 | rent, royalty or similar payment to a non-resident, including any payment for the use of or right to use in Canada any property, invention, trade-name, patent, trade-mark, design, model, plan, secret formula or process, and payments dependent on production or use | — | Income Tax Act s.212(1)(d): 25% on… |
| Statutory carve-outs inside s.212(1)(d) exempt, among others, copyright royalties for the production or reproduction of literary, dramatic, musical or artistic work (s.212(1)(d)(vi)) and certain payments for the use of railway rolling stock; software and most industrial… | |||||
| branch-profits | Part XIV branch tax (additional tax on non-resident corporations) | 25 | the after-tax Canadian earnings of a non-resident corporation carrying on business in Canada through a branch, to the extent not reinvested in Canada, as a proxy for dividend withholding on a Canadian subsidiary | — | Income Tax Act s.219(1): a corporation… |
| Not a withholding on a payment - assessed on the branch itself by return - but included because it is Canada's remittance-level head paralleling dividend WHT. Treaties commonly cap it at the treaty dividend rate. | |||||
| management-fees | Part XIII tax on management or administration fees | 25 | a management or administration fee or charge paid or credited to a non-resident | — | Income Tax Act s.212(1)(a): the 25%… |
| s.212(4) carves out amounts for services performed in the ordinary course of the non-resident's business dealing at arm's length with the payer, and reimbursements of specific expenses - so bona fide arm's-length service fees generally escape. Included as a service head because… | |||||
Federal Personal Income Tax Rates
14–33% across 5 bands · in force from 2026-01-01 · Official source: Income Tax Act, RSC 1985, c. 1 (5th Supp.), s. 117(2) (rates on taxable income)… · last verified 20 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 58523 | 14 |
| 58523 | 117045 | 20.5 |
| 117045 | 181440 | 26 |
| 181440 | 258482 | 29 |
| 258482 | — | 33 |
Statutory social-insurance contributions
0–12.6% across 14 contribution branches · in force from 2026-01-01 · Official source: Canada Pension Plan, RSC 1985, c. C-8, ss. 8, 9, 11.1(2), 11.2, 16, 17, 17.1… · last verified 8 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| cpp | Canada Pension Plan (CPP) — base contribution plus first additional contribution | 11.9 | 5.95 | 5.95 | percent | Pensionable earnings (contributory earnings) — the portion of pensionable remuneration above the Year's Basic Exemption of CAD 3,500 and up to the Year's Maximum Pensionable Earnings (YMPE) of CAD 74,600. Maximum contributory earnings 2026 = CAD 71,100. The exemption is pro-rated per pay period (CAD 291.66 monthly, CAD 134.61 bi-weekly, CAD 67.30 weekly). | CAD |
| Maximum 2026 contribution CAD 4,230.45 each side (CAD 8,460.90 combined). DOES NOT APPLY IN QUEBEC — see the qpp scheme. Liability depends on province of EMPLOYMENT, not on the employee's province of residence (CPP s. 4(4)). Age gate: contributions are due only for employees… | |||||||
| cpp2 | Second additional CPP contribution (CPP2) | 8 | 4 | 4 | percent | The portion of pensionable earnings ABOVE the YMPE (CAD 74,600) and up to the Year's Additional Maximum Pensionable Earnings (YAMPE) of CAD 85,000. Additional maximum contributory earnings 2026 = CAD 10,400. There is no basic exemption on this band. | CAD |
| Maximum 2026 contribution CAD 416.00 each side (CAD 832.00 combined). Introduced 1 January 2024; the phase-in is now complete, so the 4% rate and the 114%-of-YMPE ratio are stable. This is a SEPARATE withholding line from CPP, reported in its own T4 box, and it does not start… | |||||||
| ei | Employment Insurance (EI) premiums — federal rate (all provinces and territories except Quebec) | 3.912 | 1.63 | 2.282 | percent | Insurable earnings from the FIRST dollar up to the Maximum Insurable Earnings (MIE) of CAD 68,900. There is no exemption and no floor. Insurable earnings must be paid in cash; non-cash taxable benefits are pensionable for CPP but generally not insurable for EI. | CAD |
| Maximum 2026 premium CAD 1,123.07 employee, CAD 1,572.30 employer. THE EMPLOYER RATE IS NOT MATCHED — it is exactly 1.4 x the employee rate (EIA s. 68), so 1.63 x 1.4 = 2.282%. No age limit at either end, unlike CPP. Employee premium gives only a 15% federal non-refundable tax… | |||||||
| qpp | Régime de rentes du Québec / Québec Pension Plan (QPP) — base plus first additional contribution (QUEBEC ONLY, replaces CPP) | 12.6 | 6.3 | 6.3 | percent | Pensionable salary or wages above the basic exemption of CAD 3,500 and up to the Maximum Pensionable Earnings (MPE) of CAD 74,600. Maximum contributory earnings 2026 = CAD 71,100. | CAD |
| Maximum 2026 contribution CAD 4,479.30 each side. RATE CHANGED FOR 2026: the combined rate fell from 12.80% (6.40% each) in 2025 to 12.60% (6.30% each) — the base rate dropped from 10.80% to 10.60% while the first additional rate stayed at 2.00%. A stale 6.40% will… | |||||||
| qpp2 | Second additional QPP contribution (QUEBEC ONLY) | 8 | 4 | 4 | percent | The portion of pensionable salary or wages above the MPE (CAD 74,600) up to the Additional Maximum Pensionable Earnings (AMPE) of CAD 85,000. Additional maximum contributory earnings 2026 = CAD 10,400. | CAD |
| Maximum 2026 contribution CAD 416.00 each side — numerically identical to federal CPP2 because Quebec matched the federal YAMPE/AMPE and the 4% rate. Fully deductible from income. | |||||||
| ei_quebec | Employment Insurance (EI) premiums — reduced Quebec rate | 3.12 | 1.3 | 1.82 | percent | Insurable earnings from the first dollar up to the same federal MIE of CAD 68,900. | CAD |
| Maximum 2026 premium CAD 895.70 employee, CAD 1,253.98 employer. Employer is still 1.4 x employee (1.30 x 1.4 = 1.82). Applies to employees whose province of employment is Quebec, whatever their province of residence. The reduction exists because Quebec runs its own… | |||||||
| qpip | Régime québécois d'assurance parentale / Québec Parental Insurance Plan (QPIP / RQAP) — QUEBEC ONLY, no federal equivalent | 1.032 | 0.43 | 0.602 | percent | Insurable earnings from the first dollar up to the QPIP maximum insurable income of CAD 103,000. No exemption, no floor. | CAD |
| Maximum 2026 premium CAD 442.90 employee, CAD 620.06 employer. RATES FELL SHARPLY FOR 2026: employee 0.494% -> 0.430%, employer 0.692% -> 0.602%, after being frozen at 0.494/0.692 from 2020 through 2025. A hard-coded 0.494% will over-withhold. THE CEILING IS A DIFFERENT AND MUCH… | |||||||
| quebec_health_services_fund | Cotisation au Fonds des services de santé / Employer contribution to the Health Services Fund (HSF/FSS) — QUEBEC ONLY, EMPLOYER ONLY | — | 0 | — | percent | Total remuneration subject to the contribution paid to employees who report to a Quebec establishment. No per-employee ceiling — the whole payroll is taxed. | CAD |
| NO SINGLE RATE — it is a sliding scale keyed to the employer's TOTAL annual Quebec payroll and its sector, so rate_employer is returned null deliberately. 2026 schedule: (a) all employers other than primary/manufacturing and public sector — payroll <= CAD 1,000,000: 1.65%; CAD… | |||||||
| quebec_labour_standards | Cotisation relative aux normes du travail / Contribution related to labour standards (CNESST labour standards) — QUEBEC ONLY, EMPLOYER ONLY | 0.06 | 0 | 0.06 | percent | Remuneration subject to the contribution, capped at CAD 103,000 PER EMPLOYEE for 2026. | CAD |
| Employer-only; nothing is withheld from the employee. Paid annually with the RL-1 summary by the last day of February, not with periodic source-deduction remittances — so it never appears on a pay run but is still mandatory. NOT PAYABLE by employers whose labour relations are… | |||||||
| quebec_cnesst_occupational_health_safety | Prime d'assurance santé et sécurité du travail (CNESST) / Occupational health and safety insurance premium — QUEBEC ONLY, EMPLOYER ONLY | — | 0 | — | percent | Insurable wages per worker up to an annual CNESST maximum insurable salary, classified by activity unit. | CAD |
| NO SINGLE RATE — deliberately null. The premium is unit-rated by activity classification and then personalised or retrospectively adjusted by the employer's own claims experience, so two employers on the same street pay different rates. Employer-only. I could not read the CNESST… | |||||||
| quebec_wsdrf_training_levy | Contribution au Fonds de développement et de reconnaissance des compétences de la main-d'oeuvre (WSDRF) — QUEBEC ONLY, EMPLOYER ONLY, CONTINGENT | — | 0 | — | percent | Total Quebec payroll, but only for employers whose total payroll exceeds CAD 2,000,000; the amount payable is 1% of total payroll MINUS eligible training expenditures actually incurred. | CAD |
| Not a true payroll rate — it is a 1%-of-payroll TRAINING OBLIGATION with a shortfall levy. An employer with payroll over CAD 2 million that spends at least 1% of payroll on eligible training pays nothing; one that spends nothing pays the full 1%. rate_employer is therefore null… | |||||||
| workers_compensation | Workers' compensation / workplace injury insurance (WSIB, WorkSafeBC, WCB, CNESST etc.) — EMPLOYER ONLY, provincially administered | — | 0 | — | percent | Assessable payroll per worker up to a province-specific annual maximum assessable earnings, classified by industry. | CAD |
| NO NATIONAL RATE AND NO NATIONAL CEILING — there are 13 separate boards, each with its own industry classification, its own premium rates and its own maximum assessable earnings. Deliberately returned as nulls. Included because a payroll engine that omits it silently understates… | |||||||
| provincial_employer_health_tax | Provincial employer health/payroll levies (ON EHT, BC EHT, MB Health and Post Secondary Education Tax Levy, NL HAPSET) — EMPLOYER ONLY | — | 0 | — | percent | Total annual remuneration paid to employees reporting to a permanent establishment in the province, above a province-specific exemption. | CAD |
| NO SINGLE RATE — four provinces levy one and each has its own scale, so nulls are returned. Ontario: graduated 0.98% (payroll up to CAD 200,000) rising to 1.95% (over CAD 400,000), with a CAD 1,000,000 exemption that is LOST entirely once combined associated-group Ontario… | |||||||
| nwt_nunavut_payroll_tax | Northwest Territories / Nunavut payroll tax — EMPLOYEE-PAID, employer withholds | 2 | 2 | 0 | percent | Gross employment income earned for work performed in NT or NU — salary, wages, bonuses, gratuities, commissions, honoraria, vacation travel assistance, stock options, taxable allowances and benefits, employer RRSP contributions, and retiring allowances/severance. No ceiling. | CAD |
| THE ONE CANADIAN PAYROLL LEVY THAT IS LEVIED ON THE EMPLOYEE RATHER THAN THE EMPLOYER — every other provincial payroll tax in Canada is employer-borne, and engines routinely miss this deduction. The employer must withhold 2% of gross and remit it. Applies to anyone who works in… | |||||||
Bank of Canada exchange rates
1.4271 USD; 4 currencies held · in force from 2026-10-09 · Official source: Bank of Canada · last verified 13 Oct 2026
| currency | rate |
|---|---|
| USD | 1.4271 |
| EUR | 1.5978 |
| GBP | 1.8879 |
| JPY | 0.00902 |
Tax filing deadlines
9 deadline rules · in force from — · Official source: 9 rules, each cited to its own official source; series-level citation is the… · last verified 13 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| vat-gst-hst-return-monthly | vat | return_and_payment | GST/HST return and remittance — monthly reporting period | monthly | Registrants whose reporting period is a fiscal month (ETA s.238(1)(b): 'in every other case'). | primary | 2026-10-13 | Excise Tax Act (R.S.C., 1985, c. E-15)… |
| Payment of positive net tax is due the same day the return is due: ETA s.228(2)(b) 'on or before the day on or before which the return for that period is required to be filed' (https://laws-lois.justice.gc.ca/eng/acts/E-15/section-228.html). Modelled on calendar months; a… | ||||||||
| vat-gst-hst-return-quarterly | vat | return_and_payment | GST/HST return and remittance — quarterly reporting period | quarterly | Registrants whose reporting period is a fiscal quarter (ETA s.238(1)(b): 'in every other case'). | primary | 2026-10-13 | Excise Tax Act (R.S.C., 1985, c. E-15)… |
| Fiscal quarters are anchored on the registrant's fiscal year end (year_end_variable). Remittance due the same day as the return (ETA s.228(2)(b)). | ||||||||
| vat-gst-hst-return-annual | vat | return_and_payment | GST/HST return and remittance — annual reporting period (non-individuals) | annual | Registrants whose reporting period is a fiscal year, other than listed financial institutions and individuals with a June 15 income-tax filing-due date (ETA s.238(1)(a)(iii): 'in any other case'). | primary | 2026-10-13 | Excise Tax Act (R.S.C., 1985, c. E-15)… |
| Modelled as the last day of the 3rd month after a month-end fiscal year end. Not covered: listed financial institutions (six months, s.238(1)(a)(i)); individuals with business income and a June 15 filing-due date file by June 15 but must remit by April 30 (s.228(2)(a)). | ||||||||
| vat-gst-hst-instalments-annual-filers | vat | provisional_payment | GST/HST quarterly instalments — annual filers | quarterly | Registrants whose reporting period is a fiscal year, where the instalment base is $3,000 or more (s.237(3): below $3,000 deemed nil). | primary | 2026-10-13 | Excise Tax Act (R.S.C., 1985, c. E-15)… |
| Months 4, 7, 10 and 13 of the fiscal year = one month after each fiscal quarter end (calendar-year filer: Apr 30, Jul 31, Oct 31, Jan 31). The fourth instalment falls in the month after year end. | ||||||||
| paye-source-deductions-regular | paye | payment | Payroll source deductions remittance — regular remitters | monthly | Employers remitting amounts deducted or withheld under ITA s.153(1), unless the accelerated (s.108(1.1)) or quarterly (s.108(1.12)) rules apply. | primary | 2026-10-13 | Income Tax Regulations (C.R.C., c… |
| Not modelled: accelerated threshold 1 (average monthly withholding $25,000-<$100,000: payments before the 16th remitted by the 25th, later payments by the 10th of the following month); threshold 2 ($100,000+: within three days, not including a Saturday or holiday, after each of… | ||||||||
| paye-t4-information-return-annual | paye | return | T4 information return (Part II information returns) — annual | annual | Persons required to file returns under Part II of the Income Tax Regulations (including the T4 return of remuneration paid), unless otherwise specifically provided. | primary | 2026-10-13 | Income Tax Regulations (C.R.C., c… |
| Discontinued business: within 30 days of discontinuance (s.205(2)). The 'Part II' scope covers several information returns; the T4 is the payroll one. | ||||||||
| cit-t2-return-annual | cit | return | T2 corporation income tax return | annual | Corporations resident in Canada, carrying on business in Canada, or otherwise within ITA s.150(1)(a). | primary | 2026-10-13 | Income Tax Act (R.S.C., 1985, c. 1 (5th… |
| Modelled as the last day of the 6th month after a month-end year end; for a year end that is not a month end, 'six months after' would fall on the corresponding day, which this rule does not express. The return deadline is not the payment deadline: see cit-balance-due. | ||||||||
| cit-balance-due | cit | payment | Corporate income tax balance-due day (general case) | annual | Corporations other than qualifying CCPCs claiming the small business deduction (ITA s.248(1) 'balance-due day' (d)(ii): 'in any other case'). | primary | 2026-10-13 | Income Tax Act (R.S.C., 1985, c. 1 (5th… |
| CCPCs that deducted the small business deduction (s.125) in the year or prior year and meet the taxable-income/business-limit test have a balance-due day three months after year end (s.248(1) 'balance-due day' (d)(i)) — not modelled as a separate rule. | ||||||||
| cit-instalments-monthly | cit | provisional_payment | Corporate income tax monthly instalments | monthly | Corporations required to pay instalments under ITA s.157(1) (not small-CCPCs paying quarterly under s.157(1.1); not corporations whose tax or instalment base is $3,000 or less, s.157(2.1)). | primary | 2026-10-13 | Income Tax Act (R.S.C., 1985, c. 1 (5th… |
| Small-CCPCs (s.157(1.2): taxable income incl. associates not over $500,000 and taxable capital not over $10 million, plus compliance conditions) may instead pay quarterly 'on or before the last day of each three-month period in the taxation year' (s.157(1.1)) — months… | ||||||||
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Compare each figure with the other North American countries: Policy interest rate · Statutory interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Income tax rates · Social contributions · Official exchange rates · Tax filing deadlines
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