Tax Refund Calculator (Canada)

Name: Tax Refund Calculator (Canada)
Author: Sohail Shah

Estimate your 2026 refund or balance owing from your T4 employment income, the tax already deducted at source, and your RRSP contributions — plus a second-T4 field with a CPP/EI overpayment check, all on the same federal-and-provincial engine as our Take-Home Pay Calculator.

Maintained by Sohail Shah Formula last verified 7 October 2026

Province or territory

Employment income (T4 box 14, $/yr)

Income tax deducted (T4 box 22, $/yr)

RRSP contributions deducted ($/yr, claimed on this return) RRSP contributions made through payroll go here too, claimed on line 20800 from your RRSP receipts. If yours came off your pay, also enter your T4 box 22 above: when that box is blank, the estimate assumes nothing came off your pay for RRSP.

Pension plan (RPP) contributions (T4 box 20, $/yr) Add up box 20 on all your T4s. Generally the whole amount is deducted, on line 20700, and this box is not held to the RRSP limit. RRSP contributions made through payroll go in the RRSP box above, not here.

Union dues (T4 box 44, $/yr) Add up box 44 on all your T4s. It is deducted on line 21200. If you also have a receipt for the same dues, do not count them twice. In Quebec the dues also take 10% off the Quebec tax as a credit, never below zero (line 397 of the Quebec return; the amount may be shown in box F of your Relevé 1, or on your T4 if you did not get one). Revenu Québec’s conditions for the credit are not checked here. Quebec payroll does not take union dues off the pay when it works out the Quebec tax to withhold, so the estimate of tax deducted counts them for the federal tax only.

Other T4 income (optional — a second job)

Its tax deducted (box 22, optional)

Result

Refund$0.00

Your 2026 tax return, estimated
Item	Amount
Total income	$0.00
RRSP deduction	$0.00
Pension plan contributions and union dues	$0.00
Northern residents deduction	$0.00
Taxable income	$0.00
Federal tax	$0.00
Provincial tax	$0.00
Calculated tax	$0.00
Tax deducted at source	$0.00
Difference	$0.00

Average tax rate0.0%

Marginal tax rate0.00%

Not modelled: whether your RRSP contribution is within your deduction room (see the RRSP Refund Calculator), how much of a pension plan amount over $3,500 that includes past service before 1990 you can deduct (CRA's guide T4040 explains it), eligible medical expenses, charitable donations, tuition and any credit beyond the basic personal amount other than Quebec's credit for union dues, five credits and reductions claimed on the return (Ontario's Low-Income Workers Tax Credit and the low-income tax reductions of New Brunswick, Newfoundland and Labrador, Prince Edward Island and Nova Scotia), a third T4 or more, and self-employment or investment income. Each of those five lowers the tax on the return, so for someone who qualifies the refund is larger, or the balance owing smaller, than this page shows. The parts of the northern residents deduction that its box leaves out work both ways: the travel deduction can lower the tax further, while a part year of residence or the reduction for non-taxable board and lodging at a special work site can make the deduction smaller than the box's, and so the tax higher than this page shows. Quebec's public prescription drug insurance premium, which Revenu Québec collects through the Quebec return from those who have to pay it, is not included either, and it works the other way: a smaller refund, or a larger balance owing.

Information only, not tax or financial advice — your Notice of Assessment is the real number; see the FAQ below.

Next: Take-Home Pay Calculator · RRSP Refund Calculator

Formula sourced, dated and independently re-derived — see the audit trail ↓

Quick answer

Your refund is the gap between the tax already withheld from your pay and the tax you actually owe for the year — it depends on your income, deductions and withholding, so there is no typical figure. In the calculator's own Ontario worked example, $65,000 of income with a $3,000 RRSP contribution and $9,600 already deducted at source produces calculated tax of $8,836.00 and a refund of $764.00.

How this calculator works

Every T4 slip carries two numbers that matter here: box 14, your employment income for the year, and box 22, the income tax your employer already deducted and sent to CRA on your behalf. This calculator adds up box 14 across every T4 you enter, subtracts your RRSP contribution, pension plan contributions and union dues, and runs the result through the identical federal-and-provincial tax engine as our Take-Home Pay Calculator — CRA's T4127 payroll formulas applied to the whole year, and Revenu Québec's TP-1015.F-V formula in Quebec — to work out your calculated tax for the year: the tax this calculator works out, which leaves out the credits and reductions it does not model (the note under the results lists them). Subtracting the box 22 amounts you actually had withheld from that calculated tax gives the gap: a refund if you had more withheld than that figure, a balance owing if you had less.

Calculated tax = Federal tax + Provincial tax on (total T4 income − RRSP contribution − pension plan contributions − union dues)
In Quebec, union dues are not subtracted: Quebec tax on (total T4 income − RRSP contribution − pension plan contributions), less 10% of union dues, and not below zero
In Yukon, the Northwest Territories and Nunavut, the northern residents deduction also comes off that income (net income), to at most 20% of it, before either tax is worked out
Refund (or balance owing) = Tax already deducted at source − Calculated tax

Why withholding and your final tax bill are different numbers

Nothing goes wrong when the box 22 total doesn't match your final bill — it's built into how payroll withholding works. CRA's annualized method has your employer take each pay period's amount, project it out as though every remaining period looked the same, and withhold tax on that annualized figure — a clean approximation, not a real-time tax return. It has no way to see an RRSP contribution you make on your own outside payroll, since the deduction only exists once you claim it on your return. It also can't see credits that never touch a TD1 form — donations, eligible medical expenses, child-care expenses and tuition carried forward from a previous year — because the TD1 only covers a short, fixed list of personal amounts (this year's tuition is on it, as line 5). And if you start the year at one salary and get a raise, bonus or new job partway through, each period's annualized estimate is only ever a snapshot of the pay rate at that moment, not the year as a whole. None of this is a mistake by your employer; it's simply a different, narrower calculation than the one CRA runs when you file.

If you have a second T4

Add your other employer's income and tax deducted in the optional fields and this calculator combines both T4s into one calculated-tax figure, the same way CRA does when it processes your return. Two T4s usually make the gap bigger, not smaller: each employer withholds as though its own paycheque were your entire income for the year, so neither one taxes your combined earnings at the higher bracket they actually land in once added together. Our Two Jobs Tax Calculator is built specifically around that bracket-stacking effect and is worth a look if two T4s are your normal situation, not a one-off. There's an offsetting effect in the other direction, too: CPP (or QPP in Quebec) and EI (or QPIP) each stop at a fixed annual ceiling, and every employer applies that ceiling only to what it pays you. Two incomes that individually stay under the ceiling can, once combined, sail past it — meaning you can contribute more than the true annual maximum even though both employers followed the rules correctly. CRA refunds that excess automatically at lines 44800 and 45000 (Quebec residents recover the QPP and QPIP portions through their Quebec return instead — CRA's line 44800 doesn't apply to them); this calculator estimates it separately and adds a note when it applies, since it's easy to miss and it works in your favour. One small effect is not modelled: when the CPP or QPP figure for your two T4s is a shortfall rather than an overpayment (Ontario $40,000 and $30,000, for example), CRA limits the CPP credit and deduction to what was actually withheld (Schedule 8, Part 3b), while this page uses the full required amount, so its calculated tax is a little low in that case, by $43.38 in that example.

A refund isn't a bonus

It's tempting to treat a refund as a windfall, but it's really the return of money that was always yours — an interest-free loan you gave the government for up to a year, while it could have been sitting in your own account, paying down a balance or earning interest instead. A small refund, or a small balance owing, means your withholding tracked your real tax bill closely all year; either extreme means it didn't. The two mechanisms for reducing withholding are an updated TD1 that claims every personal credit you're entitled to, and — for deductions the TD1 can't list, such as RRSP contributions — a T1213 letter of authority from CRA that instructs your employer directly.

Worked example — a refund

Employment income $65,000 (this calculator's default), a $3,000 RRSP contribution typed into the RRSP box, $9,600 already deducted at source typed into the box 22 field (T4 box 22), Ontario.

Taxable income: $65,000 − $3,000 RRSP − $615 enhanced CPP deduction = $61,385.00.
Calculated tax: federal $5,691.99 + Ontario $3,144.01 = $8,836.00.
Tax already deducted: $9,600.00.
Refund: $764.00 — the RRSP deduction saved more tax than the box 22 withholding assumed, since payroll withholding on a $65,000 salary with no RRSP deduction on file would normally land closer to $9,725.50.

Worked example — a balance owing

Same $65,000 income and province, no RRSP contribution this time, and $8,000 withheld at source — a plausible T4 box 22 figure if a raise or bonus landed only partway through the year.

Calculated tax: federal $6,306.99 + Ontario $3,418.51 = $9,725.50 — this also happens to be what a standard employer withholding estimate on $65,000 with no RRSP produces, since there's no RRSP deduction here to create a gap on its own.
Tax already deducted: $8,000.00 — less than the calculated tax, because the $8,000 reflects real per-period withholding rather than this calculator's clean annual estimate.
Balance owing: $1,725.50.

Worked example — two T4s

The same $70,000-plus-$30,000 Ontario pair already verified in our Two Jobs Tax Calculator, entered here as two T4s with no RRSP contribution and each employer's own default (standalone) withholding estimate left in place.

Total income: $100,000.00. Taxable income: $98,873.00 (after the enhanced CPP deduction on the combined income).
Tax deducted at source: $11,133.91 (Job 1) + $2,452.11 (Job 2) = $13,586.02.
Calculated tax on the combined $100,000: federal $13,301.60 + Ontario $6,722.75 = $20,024.35.
Balance owing before any CPP/EI credit: $6,438.32.
CPP and EI overpayment: $887.05 of CPP plus $489.00 of EI, refunded automatically — $1,376.05 — bringing the real balance owing to roughly $5,062.27 once that credit is applied.

This worked example deliberately uses each employer's own standalone withholding estimate (what CRA's method produces assuming that job is your only income) rather than a real T4 box 22 figure — enter your actual figures for your own two T4s. If your second employer withheld at TD1 claim code 0, as the form directs once your personal credits are already claimed with another employer, its real box 22 is higher than this default and the gap correspondingly smaller.

When to file your 2026 tax return

Following the CRA's usual rule, the deadline to file a 2026 personal tax return and pay any balance owing is April 30, 2027. If you or your spouse or common-law partner were self-employed at any point in 2026, the filing deadline extends to June 15, 2027 — but the payment deadline does not move: any amount owing is still due April 30, 2027, and CRA's compound daily interest starts the day after, even on a return filed under the extension. When a due date falls on a weekend or a public holiday CRA recognizes, the CRA treats a return as on time if it's received, or postmarked, by the next business day, and a payment as on time if it's received by the first business day after the due date — but that rule doesn't apply this cycle, since April 30, 2027 is a Friday and June 15, 2027 is a Tuesday. CRA republishes its own deadline page for each filing season, so it's worth a quick check on canada.ca once the filing season for 2026 returns opens in early 2027, in case anything changes between now and then.

FAQ

How does this calculator estimate my refund or balance owing?

It runs your total 2026 employment income — everything you enter across one or two T4s — through the same federal-and-provincial tax engine as our Take-Home Pay Calculator, using CRA's T4127 payroll formulas applied to the whole year (Revenu Québec's TP-1015.F-V in Quebec) after subtracting your RRSP contribution, pension plan contributions and union dues. That's your calculated tax for the year: the tax this calculator works out, apart from the credits and reductions this calculator does not model (the note under the results lists them). In Quebec the union dues are subtracted for the federal tax only: they take 10% off the Quebec tax as a credit instead. Subtract the tax already deducted at source (the box 22 amounts on your T4 slips — plus Relevé 1 box E in Quebec, where provincial tax is withheld and filed separately) from that calculated tax: a positive difference is a balance owing, a negative one is a refund.

Why doesn't the tax deducted on my T4 match my final tax bill?

Your employer's payroll system withholds tax using CRA's own annualized method — it takes each paycheque, assumes the whole year looks the same, and withholds accordingly. That estimate can't see an RRSP contribution you make outside payroll, credits that aren't on your TD1 (donations, medical expenses, child-care expenses and tuition carried forward from a previous year), or a second job. Any of those change the tax you owe for the year without changing what was withheld; this calculator estimates that gap for an RRSP contribution and a second job, but not for those credits.

What happens if I have more than one T4?

Add your second employer's income and tax deducted in the optional fields. Two T4 jobs almost always widen the gap: each employer withholds as though its own paycheque were your only income, so your combined income gets taxed at a higher rate than either employer applied on its own — a bracket-stacking effect our Two Jobs Tax Calculator covers in depth. Working the other way, each employer also applies the annual CPP/QPP and EI/QPIP ceilings independently, so two incomes can together overpay those contributions even though neither employer did anything wrong; it's refunded automatically when you file (Quebec residents recover the QPP and QPIP portions on their Quebec return), and this calculator flags it separately from the income-tax figure above.

Is getting a big refund actually good news?

A refund is the return of money that was already yours: tax withheld during the year beyond what you owed, held by CRA without interest until you filed. It isn't a bonus, and a small refund or a small balance owing means your withholding tracked your real tax closely all year. Withholding can be reduced through an updated TD1 that claims every personal credit you're entitled to, or, for deductions the TD1 can't list such as RRSP contributions, a T1213 letter of authority from CRA — whether either is worth doing depends on circumstances this page can't see.

When do I need to file my 2026 tax return?

Following CRA's usual rule, most individuals will have until April 30, 2027 to file their 2026 return and pay any balance owing. If you or your spouse or common-law partner were self-employed in 2026, the filing deadline moves to June 15, 2027 — but any amount owing is still due April 30, 2027, to avoid interest. Both 2027 dates land on a weekday (a Friday and a Tuesday), so CRA's usual next-business-day extension for a deadline that falls on a weekend or holiday doesn't come into play this cycle. Confirm the exact date on canada.ca closer to filing season, since CRA updates its own deadline page each year.

What doesn't this calculator account for?

It only models T4 employment income, tax already withheld, and deductions for RRSP contributions, pension plan contributions and union dues (in Quebec the dues are deducted for the federal tax only and take 10% off the Quebec tax as a credit), and, in Yukon, the Northwest Territories and Nunavut, the residency part of the northern residents deduction for a whole year, held to 20% of net income on the return — not eligible medical expenses, charitable donations, tuition, capital gains or losses, self-employment income, or any other credit beyond the basic personal amount that the shared tax engine already applies. The travel part of the northern residents deduction, a part year of residence and the reduction for non-taxable board and lodging at a special work site are left out too. Credits and deductions you could claim, such as medical expenses, donations and tuition, would raise a refund or reduce a balance owing; income with nothing withheld, such as capital gains, self-employment or investment income, would do the opposite. So your real result can land on either side of this estimate, which is not a final number. Five credits and reductions claimed on the return are left out too: Ontario's Low-Income Workers Tax Credit and the low-income tax reductions of New Brunswick, Newfoundland and Labrador, Prince Edward Island and Nova Scotia. Each lowers the tax on the return, so for someone who qualifies the refund is larger, or the balance owing smaller, than this estimate. Quebec's public prescription drug insurance premium, which Revenu Québec collects through the Quebec return from those who have to pay it, is left out as well, and it works the other way: a smaller refund, or a larger balance owing. It also doesn't check whether an RRSP contribution is within your deduction room — use the RRSP Refund Calculator for that. Pension plan contributions are deducted in full, so if you paid more than $3,500 and your slips show past service from before 1990, CRA's guide T4040 sets what you can deduct.

How much will I get back in taxes?

It depends on the gap between what your employer withheld and the tax you actually owe for the year, so there is no typical figure. Enter the employment income and income tax deducted from your T4 (box 14 and box 22), plus any RRSP contribution, and the calculator shows the refund or balance owing from the 2026 federal and provincial formulas — a refund only means more was withheld than the final tax came to.

This page is general information based on published 2026 federal and provincial payroll formulas and CRA's own filing-deadline guidance, not tax or financial advice. Your Notice of Assessment is the real number, and your actual return may differ — talk to a licensed accountant about your specific situation.

Formula last verified: 7 October 2026 — on that date every source this page cites was read again and compared with what the page says; the date each source itself carries is given below. That read corrected three sentences and added one disclosure. The page listed tuition among the credits that "never touch a TD1 form", but line 5 of the 2026 TD1 is tuition; only tuition carried forward from a previous year, with donations, medical expenses and child-care expenses, is off the form. It said every item the page leaves out "either adds to a refund or reduces a balance owing" and so made the result "a floor", but capital gains, self-employment and investment income with nothing withheld increase tax. It said the CRA counts a return or payment as on time if it is "received, or postmarked" by the next business day, but CRA applies postmarks to returns only; a payment must be received. And the effect of Schedule 8, Part 3b on the two-T4 case is now disclosed. The sources, by topic:

Deadlines and interest. CRA's Get ready to file a tax return (page dated 2026-03-09), which states the 2025-tax-year dates of April 30, 2026 to file and pay and June 15, 2026 to file if you or your spouse or common-law partner were self-employed; this page rolls the same annual pattern forward one year to April 30, 2027 (a Friday) and June 15, 2027 (a Tuesday), checked against the calendar directly, so neither needs the weekend rollover. CRA's Interest and penalties on late taxes (2026-01-20): compound daily interest starts the day after the due date, a return due on a weekend or holiday is on time if received or postmarked by the next business day, and a payment is on time if received by the first business day after the due date.
Credits that are not on the TD1. CRA's TD1 2026 Personal Tax Credits Return (page dated 2025-12-08; the form): lines 1 to 12 include tuition (line 5) and have no line for donations, medical expenses or child-care expenses, and its "Reduction in tax deductions" paragraph lists child care or employment expenses, charitable donations, and tuition and education amounts carried forward from the previous year as amounts not on the form that need a Form T1213 letter of authority.
Contribution overpayments. CRA's pages for line 44800 ("Line 44800 does not apply to you" for Quebec residents, who claim the QPP excess on the Revenu Québec return) and line 45000, both dated 2026-01-20; CRA Schedule 8 (5000-S8), 2025 form, Part 3 and Part 3b (when line 24 is zero or negative, the credit and deduction follow the amounts actually withheld). CRA's CPP contribution rates, maximums and exemptions (2025-10-31) and CPP2 page (2025-10-31), and the 2026 EI premium rate announcement (2025-09-12), give the ceilings the overpayment check uses. Quebec's QPP and QPIP overpayments are lines 452 and 457 of Revenu Québec's guide to the income tax return, TP-1.G-V (2025 edition, December 2025).
Tax formulas. CRA's T4127 payroll deductions formulas, 122nd edition (effective 2026-01-01, T4127(E) Rev. 26 (26/05), page dated 2025-11-19), and the 123rd edition (effective 2026-07-01, T4127(E) Rev. 26 (26/06), page dated 2026-06-03), which sets out changes for British Columbia, Newfoundland and Labrador and Prince Edward Island only and sends readers to the 122nd for the rest; Revenu Québec's TP-1015.F-V (2026-01 edition) for Quebec; and CRA's current-year tax rates and income brackets (page dated 2026-06-25), whose federal table (14%, 20.5%, 26%, 29% and 33% at $58,523, $117,045, $181,440 and $258,482) matches the engine.
Pension plan contributions, union dues and RRSP contributions. Read on 23 October 2026, in the passages named. CRA's T4 slip: Statement of Remuneration Paid (page dated 2026-02-02): box 20 (RPP contributions) is entered on line 20700, box 44 (union dues) on line 21200 and box 22 (income tax deducted) on line 43700. CRA's page for line 20700 (2026-01-20): generally you can deduct the total of all amounts from box 20 of your T4 slips, and Guide T4040 explains how much you can deduct if you contributed more than $3,500 to an RPP and your slips show a past-service amount for service before 1990. CRA's page for line 21200 (2026-01-20): claim the amount from box 44 of all your T4 slips or the amount on all your receipts; annual membership dues do not include initiation fees, licences or special assessments, and charges for pension plans cannot be claimed as dues; the same amount is not claimed twice. CRA's page for line 20800 (2026-06-16, tax year 2025): enter your RRSP deduction claim there, with receipts for the contributions. T4127's glossary and Step 1 of Option 1 (122nd edition, read in those parts only) define factor F as payroll deductions for employee contributions to an RPP or an RRSP and factor U1 as union dues, and take both off the pay before annual taxable income is worked out; the page uses that for its estimate of the tax deducted when box 22 is left blank.
Quebec union dues. Read on 23 October 2026, in the passages named. Revenu Québec's help page for line 397, the tax credit for union, professional or other dues (no date printed on the page; its page metadata gives 12 February 2025, and the text refers to the 2025 return): you can claim a tax credit equal to 10% of the union, professional or other dues you paid, entered on line 397.1; union dues qualify if they relate to your employment; the amount may be shown in box F of your RL-1 slip, or on your T4 slip if you did not receive an RL-1. The same sentence is on line 397 of the guide TP-1.G-V (2025 edition, December 2025), cited above. The Quebec Taxation Act (CQLR, c. I-3; LégisQuébec prints “À jour au 15 octobre 2026”), s. 752.0.18.3, lets an individual who holds an office or employment deduct from the tax otherwise payable an amount equal to 10% of the annual dues needed to keep membership in an association of employees within the meaning of the Labour Code, or retained by the employer under a collective agreement and paid to one (and of the other dues it lists), to the extent they were not reimbursed and relate to the employment. Revenu Québec’s web address for the line 397 page files it under non-refundable tax credits, lines 350 to 398.1. Revenu Québec's TP-1015.G-V (2026-01 edition), section 3.3, on reducing the pay on which Quebec income tax is withheld: “Do not subtract” the base QPP contribution, the QPIP premium, the Employment Insurance premium or union dues from gross remuneration.

The calculated-tax figure on this page (federal tax, provincial tax, taxable income, and the average and marginal rates) is computed by the identical federal-and-provincial tax engine as canada/take-home-pay-calculator.html (bracket tax, basic personal amounts and their phase-outs, CPP/CPP2/QPP/QPP2, EI/QPIP, Ontario's surtax and Health Premium, the BC and Ontario low-income reductions, and Quebec's TP-1015.F-V formula, all loaded from the shared /ca-tax-2026.js — see that page's own audit trail for the full source list and the independent re-derivation it went through on 3 September 2026; the provincial tables were not re-read for this page on 7 October 2026). This page's own logic is the taxable-income helper (gross minus the RRSP deduction and the enhanced CPP/QPP deduction, mirrored from canada/rrsp-refund-calculator.html's identical helper), the Quebec union dues credit (10% of the dues taken off the engine's Quebec tax worked out without them, never below zero, with the Quebec part of the marginal rate taken at that same income) and the two-T4 CPP/QPP and EI/QPIP overpayment check, built from the same engine's exported cppAmounts/qppAmounts/eiAmount/qpipAmount primitives already used by canada/two-jobs-tax-calculator.html — this page's own two-T4 worked example ($70,000 plus $30,000 in Ontario) reuses that page's own already-verified $887.05 CPP and $489.00 EI overpayment figures. Every dollar figure in the three worked examples above is asserted to the cent in tests/ca-tax-refund-goldens.js — the Ontario refund case and a Quebec case are also re-derived line by line from the bracket tables in that file's comments, independently of the engine — which also runs this page's own script through the repository's stub DOM for the corrected sentences and cross-checks the shared engine against the same Ontario $60,000 reference case asserted in tests/canada-take-home-goldens.js, so the two pages cannot silently drift apart. A further correction of 7 October 2026 (the verified date above is unchanged: this page's own sources were re-read that day, but the shared tax engine was not re-read in full, only the payroll tax sources named here). The shared tax engine had left out the payroll tax that the Northwest Territories and Nunavut charge their employees, 2% of gross pay. No figure on this page was wrong for those two territories: nothing in its table changes, because the payroll tax is not income tax and is not on the return. The page now says so for those two territories, with the amount: it is not part of the tax deducted at source, the refund or the balance owing, and it is not refunded through the return. The source is each territory's Payroll Tax Act, read on 7 October 2026 (the sections cited here in full): S.N.W.T. 1993, c. 11 and the Nunavut Payroll Tax Act, s. 3(1) (the employee owes 2% of the remuneration paid in the year), s. 1(1) (remuneration is gross employment pay, with the narrow exclusions that the take-home pay calculator's audit trail lists) and ss. 5(1) and 6(1)(b) (the employer must deduct it and remit it). The take-home pay calculator's audit trail has the full list of sources, including why it is not income tax and what it leaves out. A correction of 11 October 2026 (the verified date above is unchanged: no source was read again for it; it rests on texts saved on 8 October 2026). This page called the figure its results table, formula and worked examples are built on "true tax", and its note on what is not modelled did not name the credits and reductions that are claimed on the return, so for someone entitled to one the tax on the return is lower than this page's figure. The figure is now called calculated tax everywhere on the page, and the note names the five. Ontario's Low-Income Workers Tax Credit (the page was updated 15 July 2026) is described there as a non-refundable tax credit that reduces or eliminates Ontario personal income tax, excluding the Ontario Health Premium, and it is claimed on the return. The low-income tax reductions of New Brunswick, Newfoundland and Labrador, Prince Edward Island and Nova Scotia are lines on CRA's 2025 provincial forms (NB428, NL428, PE428 and NS428; the latest CRA had published when they were saved) that are subtracted from the provincial tax. The Ontario page and the reduction lines of the four forms, as saved on 8 October 2026, are all that was used for those five; no amount from them is given on this page. The note and the FAQ now also name Quebec's public prescription drug insurance premium, which the take-home pay calculator's note has listed since 8 October 2026 and which moves the answer the other way: the Régie de l'assurance maladie du Québec's Annual premium page (no date printed; read in a browser and saved on 8 October 2026) says Revenu Québec collects the premium through the income tax return and that the premium for 2026 is paid when the return is filed in the spring of 2027. No amount is given for it here. The marginal tax rate under the results is now shown to two decimals, rounded from the engine's figure, as the RRSP Refund Calculator shows it: Ontario at $65,000 with a $3,000 RRSP contribution read 29.6% and now reads 29.65%. The average rate is unchanged, and no other figure on the page changed. Added 23 October 2026 (the verified date above is unchanged: only the sources named in the list above under “Pension plan contributions, union dues and RRSP contributions” were read that day): boxes for pension plan contributions (T4 box 20) and union dues (T4 box 44), taken off taxable income in full and not held to the RRSP limit (this page's own rule), and a note under each of the three deduction boxes. In Quebec the union dues first came off federal tax only: CRA’s payroll guide T4001 (modified 2026-01-21; read on 23 October 2026, the section on reducing remuneration) says “The Quebec provincial rules for reducing remuneration for union dues are different”, and no Revenu Québec source had been read, so the Quebec part of this page, and of its estimate of the tax deducted, did not use that box; the note after this one replaces that. The RRSP box now opens blank and a blank box counts as $0.00; it opened at $3,000.00 and a blank box counted as that, so the page as it opens on Ontario at $65,000 shows a refund of $0.00 where it showed $889.50. When box 22 is left blank, the estimate of the tax deducted at source also takes off the pension plan contributions and union dues entered (for two T4s, shared between the jobs in proportion to income). With the new boxes empty no figure changes, and the three worked examples are unchanged. Added 24 October 2026 (the verified date above is unchanged: only the sources named in the list above under “Quebec union dues” were read for it, on 23 October 2026): in Quebec the union dues are now a credit of 10% against the Quebec tax, taken off that tax and never below zero (the Act takes it off the “tax otherwise payable”, and Revenu Québec files line 397 under non-refundable tax credits), where the Quebec tax had left them out; federal tax still takes them off as line 21200 does. With union dues entered in Quebec, the Quebec tax is lower by 10% of the dues, or by the whole Quebec tax if that is less, and so are the calculated tax and the average rate; at $80,000 of income with $1,000 of dues and box 22 left blank, the Quebec tax went from $9,377.84 to $9,277.84 and the refund from $0.00 to $100.00. The estimate of the tax deducted, when box 22 is left blank, is unchanged: its Quebec part leaves union dues out, as Quebec payroll does, and its note now says so. The marginal tax rate for Quebec with union dues entered was wrong in places: it took the Quebec part at an income with the dues taken off, so at $20,500 of income with $150 of dues it read 11.69% where the next dollar of taxable income is taxed at 25.69%. It now takes the Quebec bracket rate at the income the Quebec tax is worked out on, and shows no Quebec part while the credit still cancels the Quebec tax. The formula under “How this calculator works” and the first FAQ answer now say what Quebec does with the dues. Outside Quebec, and in Quebec with no union dues entered, no figure on the page changed. Revenu Québec’s conditions for the credit (the dues must relate to the job, and none of that income may entitle you to a deduction on line 293 or at certain points of line 297) are not checked here. Added 24 October 2026 (the verified date above is unchanged: only the sources named in this paragraph were read for it, in the passages named, on 24 October 2026 except CRA's T1 return, read on 23 October 2026): a box for the northern residents deduction in Yukon, the Northwest Territories and Nunavut, the rule under it, a row for it in the table, and a note where the 20% limit costs something. CRA's page for line 25500 (tax year 2025; it prints no modified date, and its page metadata gives 2026-01-20), whole apart from its lists of places in the provinces and the later examples of the travel deduction: every place in Yukon, Nunavut and the Northwest Territories is in a prescribed northern zone; at least six consecutive months; $11.00 for each day, and a further $11.00 for each day in a dwelling the person maintained and lived in when no one else claims the basic amount for it. Form T2222 (2025, T2222 E (25); the file is dated 20 January 2026 and the form's page 23 January 2026), Steps 1, 2 and 4: lines 1 to 5, the days at $11.00 each less any non-taxable board and lodging at a special work site; line 12, 20% of the net income on line 23600, and line 13, “whichever is less” of line 11 and line 12; and line 19, which adds the travel deduction to it. The Income Tax Act, section 110.7 (current to 2026-09-30, last amended 2026-06-18), subsection (1), paragraph (b): the lesser of 20% of the taxpayer's income for the year and the daily amounts. CRA's T1 return, 2025, Ontario edition (5006-R, e-text; the file is dated 22 January 2026 and the form's page 2026-09-04), Step 3: lines 20700, 20800, 21200 and 22215 are all deducted before line 23600, net income, so this page's net income for the limit is its income less the RRSP, pension plan and union dues boxes and the enhanced CPP/QPP deduction (the page's own model of the form). CRA's page for line 26000 (2026-01-20): taxable income is line 23600 less line 25700 and is the amount federal tax and each territory's Form 428 are worked out on. For the estimate of the tax deducted: CRA's T4127, 122nd edition (linked above, page dated 2025-11-19), the glossary row HD (“as shown on Form TD1”) and Chapter 4 Steps 1, 2 and 4, where HD comes off annual income before the federal and the territorial tax; and CRA's Form TD1, 2026, in e-text (TD1 E (26); the form's page is dated 2025-12-08 and the file 17 August 2026), whose back page offers $11.00 and $22.00 a day and, like T4127's HD passages, sets no limit. So the estimate takes the whole amount, as payroll takes the TD1 figure, and the return takes the limit; with two T4s the estimate gives the whole deduction to the first T4's employer and none to the second (this page's own assumptions). At $30,000 in Nunavut with $22 a day and box 22 left blank, this page shows a calculated tax of $657.93 against an estimate of tax deducted of $282.99, a balance owing of $374.94, which is all the limit: the return's deduction is $5,947.00, 20% of the net income of $29,735.00, where payroll takes off $8,030.00 (that arithmetic is this page's). With the box on None, or in any other province or territory, no figure on the page changed. How we verify every number → Cite as: Countworthy, “Tax Refund Calculator (Canada)”, countworthy.com/canada/tax-refund-calculator, formula last verified 7 October 2026.

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