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Employment & HR2026/27 VerifiedCRA Compliant

Canadian Severance Pay & Statutory Termination Notice Calculator

Estimez vos indemnités légales de licenciement selon les normes du travail (ESA/LNT), les indemnités de droit commun (jurisprudence Bardal) et les retenues d'impôt sur l'allocation de retraite.

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Tax Year 2026/27
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Fill in your details on the left to see your full tax breakdown and analysis.

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Calculation Methodology & Statutory Rules

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Evaluates two severance components: 1) Statutory Minimums under provincial law (e.g., Ontario ESA: 1 week notice per year up to 8 weeks + 1 week severance per year up to 26 weeks if employer payroll >= $2.5M and 5+ yrs service; Quebec LNT: notice up to 8 weeks for 10+ yrs service).

2) Common Law / Reasonable Notice (Bardal Factors): factors in age, position seniority, length of service, and job market availability, yielding roughly 3-4 weeks pay per year of service up to 24 months maximum cap.

Also calculates single-lump Retiring Allowance tax withholding (10% on <=$5k, 20% on $5k-$15k, 30% on >$15k; or 15% fed + 15% QC in Quebec).

Frequently Asked Questions

Q1.What is the CPP/QPP contribution rate and ceiling for 2026 in Canada?

For 2026, employee and employer CPP base contribution rates are 5.95% each (11.9% for self-employed individuals) on pensionable earnings between the $3,500 basic exemption and the Year's Maximum Pensionable Earnings (YMPE / Tier 1 ceiling, approx $71,300). Additionally, the Second CPP/QPP tier (CPP2) applies a 4% employee/employer rate (8% self-employed) on income between the YMPE and the second statutory earnings ceiling ($81,200).

Q2.How do Federal and Provincial tax brackets interact for Canadian taxpayers?

Taxable income in Canada is subject to both Federal progressive tax brackets (ranging from 15% up to 33%) and Provincial income tax brackets (such as Ontario, British Columbia, Alberta, or Quebec). Combined top marginal tax rates range between 48% and 54% depending on provincial residency.

Q3.How does the Small Business Deduction (SBD) benefit incorporated CCPCs?

Canadian-Controlled Private Corporations (CCPCs) benefit from the federal Small Business Deduction, reducing the federal corporate tax rate to 9% on active business income up to the $500,000 business limit, resulting in combined federal/provincial corporate rates of approximately 9% to 12.2% depending on the province.

Disclaimer: Results are estimates based on standard tax rules for the 2026 tax year and are provided for informational purposes only. Individual circumstances (deductions, credits, specific state/local rules) may significantly affect your actual tax liability. Always consult a qualified tax professional or accountant for advice specific to your situation.