This calculator uses CRA-published federal income tax brackets and the Basic Personal Amount (BPA) non-refundable credit for the selected tax year. The federal BPA is applied as a credit at the lowest bracket rate, effectively making the first ~$16,129 of income tax-free federally in 2025. Provincial tax uses each province's published 2025 brackets and its own BPA credit. CPP is calculated at 5.95% on earnings between the basic exemption ($3,500) and the Year's Maximum Pensionable Earnings ($71,300), with CPP2 at 4% on earnings up to $81,200. Employment Insurance is 1.64% of insurable earnings up to $65,700. Quebec residents also benefit from a 16.5% federal tax abatement, reflected in results. RRSP contributions reduce both federal and provincial taxable income.