Confirmed CRA Tax Changes — 2026

Personal Tax

• CPP Contribution Parameters: YMPE $74,600; YAMPE $85,000; Rates: 5.95% (CPP1) and 4.00% (CPP2).
• EI Premiums: Employee 1.63%; Employer 2.28%; Maximum insurable earnings: $68,900.
• RRSP Annual Limit: $33,810.
• Lifetime Capital Gains Exemption (LCGE): $1,250,000 for QSBC shares (effective June 25, 2024; indexation resumes in 2026).