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2026 CRA tables verified · tax deadline April 30
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Capital gains when someone dies (2026)
Deemed disposition, the 2026 inclusion rate, principal residence exemption, and the executor split between final T1 and estate T3.
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CRA audit risk
TFSA day trading and CRA
Business income test, six-factor framework, audit triggers, and how to keep the tax-free shelter.
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Self-employed
GST/HST registration for freelancers
$30,000 threshold, four-quarter rule, when to register, and the cost of doing it late.
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Retirement
CPP at 60, 65, or 70
Start-age math, breakeven point, OAS coordination, and how each option changes lifetime income.
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Buying
First home and mortgage
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Benefits
Job loss and EI
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Estate tax
Capital Gains Tax Calculator
Deemed disposition, principal residence exemption, and what the estate owes.
GST/HST
GST/HST Registration Calculator
Check whether the $30,000 threshold means you must register.
TFSA
TFSA Day Trading Tax Risk
Score your activity against the CRA business-income test.
Retirement
CPP Start-Age Calculator
Compare lifetime income at age 60, 65, and 70.
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