The Canadian Index

All content, including the full-resolution download, is provided at no charge.

Homepage Archive Legal
Bar chart comparing the lowest provincial tax bracket rates across all 13 Canadian provinces and territories for 2026, highlighting BC's rise from 5.06% to 5.60%.

British Columbia's 2025 budget raised the province's lowest tax bracket rate from 5.06% to 5.60% for 2026, applying retroactively to January 1 but not reaching payroll systems until the CRA updated its withholding tables mid-year. That lag means employers had already withheld six months of pay at the old rate before the correction took effect, leaving a shortfall that must be caught up over the remainder of the year. No other province or territory adjusted its lowest bracket rate for 2026, making BC's mid-year change unusual among the country's payroll tables.

This chart is presented for general informational purposes only and does not constitute financial, investment, tax, or legal advice. Figures reflect the source and period indicated and may no longer be current.

Download Hi-Res JPEG (No Watermark)

Related charts

Quarterly bar chart showing the CRA prescribed rate holding at 3 percent from Q1 2022 through Q4 2026.

The Canada Revenue Agency confirmed its prescribed rate stays at 3 percent for the fourth quarter of 2026, the sixth consecutive quarter at…

CRA Prescribed Rate Holds at 3% for a Sixth Straight Quarter

August 21, 2026

View chart & download
Bar chart showing Canada's CRA prescribed interest rate holding flat at 3% each quarter from 2022 through late 2026.

Canada's CRA prescribed interest rate has held at 3% for six consecutive quarters, the rate used to price family income-splitting loans without attracting a taxable benefit.

CRA Prescribed Rate Holds at 3% as Tariffs Land

August 18, 2026

View chart & download
Step chart showing the CRA prescribed interest rate holding at 3 percent for a fifth straight quarter.

The Canada Revenue Agency's prescribed rate for family income splitting loans has held at 3.00% for a fifth consecutive quarter, calculated…

The Fed Decides Rates at 2 P.M. Today. Your Prescribed Rate Loan Was Decided in April and Isn't Moving.

July 29, 2026

View chart & download
Quarterly chart showing the Canada Revenue Agency's prescribed interest rate holding at three percent for a fifth straight quarter.

The Canada Revenue Agency's prescribed rate has now held at 3% for five consecutive quarters, running through September 30, 2026, keeping…

CRA Prescribed Rate Holds at 3% for a Fifth Straight Quarter

July 27, 2026

View chart & download
Bar chart showing Canada's quarterly prescribed interest rate holding steady at 3 percent from 2022 through 2026.

The CRA's prescribed rate has held at 3% for a fifth consecutive quarter, its lowest sustained level since the current cycle began in 2022.

CUSMA's Deadline Passed. For Business Owner Clients, the Real Change Is That It Now Repeats Every Year.

July 20, 2026

View chart & download
Step chart showing how the federal small business deduction limit drops to zero as passive investment income rises from $50,000 to $150,000.

This week's energy rally, with Canadian Natural, Suncor, and Cenovus all posting strong single-session gains, adds directly to a CCPC's adjusted aggregate investment income.

This Week's Oil Rally Is Quietly Setting Up Next Year's Small Business Deduction Grind

July 15, 2026

View chart & download
Legal Archive Homepage

Charts and data on this site are provided for general informational and educational purposes only and do not constitute financial, investment, tax, or legal advice. Each chart reflects the source and period indicated on it and may not represent current market conditions.

Charts may be downloaded and shared freely for professional or educational use, including in client presentations, reports, and publications, with no attribution or permission request required. Charts may not be altered, edited, or cropped: each is a specific, time-stamped dataset, and an altered copy no longer accurately represents that record.

© 2026 The Canadian Index. A public reference library of Canadian financial market charts, updated daily from public market data. See the Legal and Usage Terms page for full disclaimers.