Every number the calculator uses, generated from the same source registry the engine reads at build time — this table can never drift from the code.
| Name | Value | Source | Effective | Retrieved |
|---|---|---|---|---|
| Fixed-rate mortgage compounding: semi-annual, not in advance — market convention anchored in the Interest Act s.6 disclosure rule; monthly rate = (1+r/2)^(1/6)−1 | text | Interest Act, R.S.C. 1985, c. I-15, s. 6 | 1985-12-12 | 2026-07-05 |
| Name | Value | Source | Effective | Retrieved |
|---|---|---|---|---|
| Ontario Land Transfer Tax marginal brackets (one or two single-family residences) | — (see table below / explainer) | Calculating Land Transfer Tax | Land Transfer Tax — ontario.ca | 2017-01-01 | 2026-07-05 |
| Toronto Municipal Land Transfer Tax marginal brackets (one or two single-family residences) | — (see table below / explainer) | Municipal Land Transfer Tax & Municipal Non-Resident Speculation Tax Rates & Fees — City of Toronto | 2026-04-01 | 2026-07-05 |
| Ontario first-time homebuyer land transfer tax refund maximum | $4,000 | Land Transfer Tax Refunds for First-Time Homebuyers — ontario.ca | 2017-01-01 | 2026-07-05 |
| Toronto MLTT first-time purchaser rebate maximum | $4,475 | Municipal Land Transfer Tax & Municipal Non-Resident Speculation Tax Rebate Opportunities — City of Toronto | 2008-02-01 | 2026-07-05 |
| Name | Value | Source | Effective | Retrieved |
|---|---|---|---|---|
| CMHC premium, 15–19.99% down (LTV 80.01–85%) | 2.8% | CMHC — Mortgage Loan Insurance Cost | 2017-03-17 | 2026-07-05 |
| CMHC premium, 10–14.99% down (LTV 85.01–90%) | 3.1% | CMHC — Mortgage Loan Insurance Cost | 2017-03-17 | 2026-07-05 |
| CMHC premium, 5–9.99% down (LTV 90.01–95%) | 4% | CMHC — Mortgage Loan Insurance Cost | 2017-03-17 | 2026-07-05 |
| Insured mortgage purchase-price cap (price must be strictly below this) | $1,500,000 | CMHC Purchase Mortgage Loan Insurance | 2024-12-15 | 2026-07-05 |
| Minimum down payment first tier cap (5% below, 10% above up to insured cap) | $500,000 | FCAC — How much you need for a down payment | 2024-12-15 | 2026-07-05 |
| Minimum down payment rate, portion up to first-tier cap | 5% | CMHC Purchase Mortgage Loan Insurance ("5% of the first $500,000 of lending value and 10% of the remainder") | 2024-12-15 | 2026-07-05 |
| Minimum down payment rate, portion above first-tier cap | 10% | CMHC Purchase Mortgage Loan Insurance ("5% of the first $500,000 of lending value and 10% of the remainder") | 2024-12-15 | 2026-07-05 |
| Default insurance required below this down-payment fraction | 20% | FCAC: down payments | 2016-02-15 | 2026-07-05 |
| CMHC premium tier boundaries by down-payment fraction | — (see table below / explainer) | CMHC Purchase Mortgage Loan Insurance | 2017-03-17 | 2026-07-05 |
| 30-year amortization premium surcharge (CMHC Home Start; FTHB or new build) | 0.2% | CMHC Home Start | 2024-12-15 | 2026-07-05 |
| Ontario RST on mortgage default insurance premium (due at closing, not financeable) | 8% | Ontario Ministry of Finance — Retail Sales Tax: Insurance and Benefits Plans | 1997-07-01 | 2026-07-05 |
| Name | Value | Source | Effective | Retrieved |
|---|---|---|---|---|
| Capital gains inclusion rate (individuals) | 50% | CRA Guide T4037, Capital Gains 2025 ("The inclusion rate for 2025 is 50%"; 2/3 proposal cancelled per PM release 2025-03-21) | 2001-01-01 | 2026-07-05 |
| PRE partial change-in-use: rented share taxable unless ancillary use, no structural change, no CCA (Folio S1-F3-C2 ¶2.57–2.60) | text | Income Tax Folio S1-F3-C2, Principal Residence | 2019-03-19 | 2026-07-05 |
| ACB = purchase price + expenses to acquire (commissions, legal fees) + land transfer tax; capital improvements add, current expenses do not | text | CRA Guide T4037 ACB definition; land transfer tax per https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/rental-income/rental-expenses-you-cannot-deduct.html | 2025-01-01 | 2026-07-05 |
| Capital gain = proceeds of disposition minus ACB and outlays and expenses incurred to sell (commissions, legal fees) | text | CRA Guide T4037, Capital Gains — calculating your capital gain or loss | 2025-01-01 | 2026-07-05 |
| T4036 rule: split whole-property expenses between personal and rented area by square metres or rooms; expenses relating only to the rented area are 100% deductible | rentedPortion applies to whole-building expenses (taxes, insurance, interest, utilities); suite-only expenses deductible in full; e.g. 3 of 12 rooms = 25% (Patrick example), 4 of 10 rooms = 40% | Guide T4036, Rental Income — Personal portion of total expenses | 2025-01-01 | 2026-07-05 |
| T4036 deductible current expenses and explicit non-deductibles | Deductible: advertising, insurance, mortgage interest, professional fees, management fees, repairs & maintenance (current only), property taxes, utilities. NOT deductible: land transfer taxes (add to cost), mortgage principal, penalties, value of own labour, capital improvements (CCA only) | Guide T4036, Rental Income — Chapter 3 Expenses / Expenses you cannot deduct | 2025-01-01 | 2026-07-05 |
| Rental losses deductible against other income if incurred to earn income; barred for cost-sharing arrangements and where no reasonable expectation of profit | If you incur the expenses to earn income, you can deduct your rental loss against your other sources of income; no loss for cost-sharing or below-market rent to non-arm's-length tenants; part-of-home expenses barred absent reasonable expectation of profit | Guide T4036, Rental Income — Rental losses / Renting below fair market value | 2025-01-01 | 2026-07-05 |
| Folio S1-F3-C2: full PRE retained only if income use is ancillary, no structural change, and no CCA claimed; claiming CCA triggers deemed disposition of the rented portion | Paras 2.58-2.60: expenses (other than CCA) claimable while preserving PRE; commencing CCA applies the deemed disposition rule from when income use began; a self-contained rental suite is an example of a structural change | Income Tax Folio S1-F3-C2, Principal Residence | 2019-03-19 | 2026-07-05 |
| Gross rental income is total rents actually earned in the year (line 8141 / 8299); no vacancy-allowance deduction exists | Include the total rents you earned in the year on line 8141; vacancy is a planning assumption reducing projected gross rent, not a tax deduction | Guide T4036, Rental Income — Part 3 Income / Line 8299 Total gross rental income | 2025-01-01 | 2026-07-05 |
| Name | Value | Source | Effective | Retrieved |
|---|---|---|---|---|
| Minimum qualifying rate | max(contract + 2%, 5.25%) | OSFI — Minimum qualifying rate for uninsured mortgages | 2021-06-01 | 2026-07-14 |
| Qualifying rate floor | 5.25% | OSFI — Minimum qualifying rate for uninsured mortgages | 2021-06-01 | 2026-07-14 |
| GDS maximum (insured) | 39% | CMHC — Calculating GDS / TDS ("CMHC restricts debt service ratios to 39% (GDS) and 44% (TDS)") | 2021-07-05 | 2026-07-14 |
| TDS maximum (insured) | 44% | CMHC — Calculating GDS / TDS ("CMHC restricts debt service ratios to 39% (GDS) and 44% (TDS)") | 2021-07-05 | 2026-07-14 |
| Heating estimate for GDS (lender convention) | $125 | CMHC — Calculating GDS / TDS (actual heat costs, else "a reasonable estimate") | 2026-01-01 | 2026-07-14 |
| Suite gross-rent add-back, 2-unit owner-occupied (insured) | 100% | CMHC — Calculating GDS / TDS ("up to 100% of gross rental income from the secondary suite") | 2023-01-01 | 2026-07-14 |
| Name | Value | Source | Effective | Retrieved |
|---|---|---|---|---|
| Toronto residential property tax rate (total, incl. education + city building fund) | 0.767311% | City of Toronto — Property Tax Rates & Fees (2026) | 2026-01-01 | 2026-07-05 |
| Annual maintenance, 1% of home value (heuristic; realistic range 1–3%) | 1% | Globe and Mail — In search of hard numbers on what it costs to maintain a home | 2026-01-01 | 2026-07-05 |
| Home insurance benchmark premium (Toronto detached, ~$2,000/yr) — basis for the 0.25%-of-value default | $2,000 | MyChoice — How Much Does Home Insurance Cost in Ontario (2025); cross-ref rates.ca Q2 2026 | 2025-01-01 | 2026-07-05 |
| Monthly utilities (hydro + gas + water), detached GTA home | $400 | On The Move Canada — Cost of Utilities in Toronto (2026 Guide) | 2026-01-01 | 2026-07-05 |
| Assumed long-run CPI inflation — Bank of Canada 2% target (midpoint of the 1–3% control range) | 2% | Bank of Canada — Inflation-Control Target | 2021-12-13 | 2026-07-24 |
| Default all-in selling cost rate (Toronto): 5% commission + 13% HST on commission + legal fees | 5.8% | WOWA Cost of Selling a House; corroborated by Fox Marin, https://foxmarin.ca/real-estate-commissions-ontario/ (5% split 2.5/2.5 + HST) | 2026-07-05 | 2026-07-05 |
| Name | Value | Source | Effective | Retrieved |
|---|---|---|---|---|
| 2026 combined federal + Ontario marginal tax rates (surtax folded in), ordinary income | — (see table below / explainer) | EY — Ontario combined federal and provincial personal income tax rates 2026 | 2026-01-01 | 2026-07-05 |
| TFSA annual dollar limits 2009-2026 (cumulative $109,000 at Jan 1 2026; indexation rounds to nearest $500; 2027 UNRESOLVED until CRA fall announcement — never projected) | — (see table below / explainer) | CRA — Tax-Free Savings Account (limits table); 2023-2026 via canada.ca calculate-room page [PRIMARY]; earlier years corroborated-secondary | 2009-01-01 | 2026-08-26 |
| RRSP deduction limit formula: 18% of prior-year earned income minus pension adjustment, capped at the 2026 dollar maximum | — (see table below / explainer) | CRA MP/RRSP/DPSP/TFSA limits table; 2026 cap $33,810 corroborated-secondary (TD/TurboTax/Questrade concordant; canada.ca fetch blocked this session) | 2026-01-01 | 2026-08-26 |
| RRSP dollar cap on the 18% formula, 2026 | $33,810 | CRA registered-program limits table (corroborated-secondary, four concordant sources) | 2026-01-01 | 2026-08-26 |
| RRSP accrual rate on prior-year earned income | 18% | CRA — RRSP contribution limit formula (ITA s.1024(1)) | 1991-01-01 | 2026-08-26 |
| FHSA: $8,000 annual limit; $40,000 lifetime; unused room carries forward ONE year only (max $16,000 in a single year); non-qualifying withdrawal = ordinary income with RRSP-style withholding; qualifying-home closing deadline = end of year following first withdrawal | — (see table below / explainer) | CRA — First Home Savings Account (PRIMARY where reachable; corroborated-secondary otherwise) | 2023-04-01 | 2026-08-26 |
| FHSA contributions are deductible from income for the contribution year or a future year (RRSP-like); lifetime deduction maximum $40,000; unclaimed deductions carry forward indefinitely; transfers in from an RRSP are NOT deductible | — (see table below / explainer) | CRA — Tax deductions for FHSA contributions (corroborated-secondary: canada.ca returned 403 to automated fetch; wording via search index, concordant with Investment Executive) | 2023-04-01 | 2026-08-30 |
| FHSA maximum participation period ends Dec 31 of the year of the EARLIEST of: 15th anniversary of opening the first FHSA; turning 71; the year following the first qualifying withdrawal. Property left at period end loses FHSA status and its fair market value becomes taxable income unless directly transferred | — (see table below / explainer) | CRA — Withdrawals and transfers out of your FHSAs | 2023-04-01 | 2026-08-26 |
| Unused FHSA property may be transferred directly to an RRSP or RRIF (Form RC721) on a tax-deferred basis; the transfer does not use RRSP deduction room and does not reduce it | — (see table below / explainer) | CRA — Withdrawals and transfers out of your FHSAs (worked example: "no tax consequences and there will be no impact on his unused RRSP deduction room") | 2023-04-01 | 2026-08-26 |
| Home Buyers' Plan: an RRSP withdrawal of up to $60,000 per person per calendar year is excluded from income (ITA 146.01(1) "regular eligible amount" (h)); the HBP balance must be nil at 1 January of the withdrawal year (paragraph (i)); raised from $35,000 for withdrawals after 16 April 2024 | $60,000 | Income Tax Act s. 146.01 (consolidated text, laws-lois.justice.gc.ca — PRIMARY, read in full) | 2024-04-17 | 2026-08-31 |
| Home Buyers' Plan eligibility: no owner-occupied principal residence from the start of the fourth preceding calendar year to the 31st day before withdrawal (same test applied to a spouse for a home the individual inhabited); a written agreement to acquire or build must predate the withdrawal; the home must not have been acquired more than 30 days before it; and it must be acquired before 1 October of the following calendar year (the "completion date") | — (see table below / explainer) | Income Tax Act s. 146.01(1) definitions and 146.01(2), (2.1) (PRIMARY) | 2024-04-17 | 2026-08-31 |
| Home Buyers' Plan repayment: income inclusion for a year is [(A - B - C) / (15 - D)] - E, so the minimum annual repayment is the outstanding balance divided by (15 - D) where D is the lesser of 14 and the years elapsed since the clock started; repaying less than the minimum adds the shortfall to income and reduces the balance anyway; a designated repayment is not deductible and consumes no RRSP room, and amounts transferred directly from an FHSA, RRSP, RPP, RRIF or DPSP are excluded premiums that cannot be designated | 15 | Income Tax Act s. 146.01(3), (4) (PRIMARY) | 1994-01-01 | 2026-08-31 |
| Home Buyers' Plan temporary repayment relief: where the completion date falls after 2022 and before 2030 — withdrawal years 2022 through 2028 — the repayment clock starts on 1 January of the fifth year after the withdrawal instead of the second (ITA 146.01(4.1) reads 'first calendar year' in D as 'fourth', and 146.01(4.2) nils the inclusion for up to three further years) | — (see table below / explainer) | Income Tax Act s. 146.01(4.1), (4.2) (PRIMARY; enacted by 2024, c. 15, s. 43 and extended by 2026, c. 22, s. 6) | 2024-06-20 | 2026-08-31 |
| RRSP contributions withdrawn as an HBP eligible amount less than 90 days after they were paid are not deductible (ITA 146(5)(a)(iv.1)); the attribution order is earnings first, then premiums in the order paid, so an established balance absorbs a fresh contribution before it becomes the withdrawn dollar | 90 days | Income Tax Act s. 146(5)(a)(iv.1) (PRIMARY) | 1994-01-01 | 2026-08-31 |
| RESP brief: CESG 20% match up to $500/yr per child ($7,200 lifetime), lifetime contribution limit $50,000; EAP taxable to student, PSE (contributions) returned tax-free | — (see table below / explainer) | CRA — Registered Education Savings Plans | 2007-01-01 | 2026-08-26 |
| Name | Value | Source | Effective | Retrieved |
|---|---|---|---|---|
| Federal personal brackets 2026 (14/20.5/26/29/33) | — (see table below / explainer) | CRA — Canadian income tax rates for individuals (2026); thresholds indexed 2.0% | 2026-01-01 | 2026-08-26 |
| Ontario personal brackets 2026 (5.05/9.15/11.16/12.16/13.16) | — (see table below / explainer) | CRA — Combined 2026 federal/Ontario rates; $150k/$220k thresholds not indexed | 2026-01-01 | 2026-08-26 |
| Federal basic personal amount 2026 (max, before phase-out) | $16,452 | TaxTips.ca 2026 federal credits; canada.ca BPA page blocked automated fetch — corroborated-secondary (EY/KPMG/TaxTips concordant) | 2026-01-01 | 2026-08-26 |
| Federal basic personal amount 2026 (floor after full phase-out) | $14,829 | TaxTips.ca 2026 federal credits (corroborated-secondary) | 2026-01-01 | 2026-08-26 |
| Federal BPA phase-out start (net income) | $181,440 | TaxTips.ca 2026 federal credits (corroborated-secondary) | 2026-01-01 | 2026-08-26 |
| Federal BPA phase-out end (net income; floor applies at/above) | $258,482 | TaxTips.ca 2026 federal credits (corroborated-secondary) | 2026-01-01 | 2026-08-26 |
| Credit rate applied to the federal BPA (lowest federal rate) | 14% | CRA — 2026 rates (14% lowest rate full-year) | 2026-01-01 | 2026-08-26 |
| Ontario basic personal amount 2026 (no phase-out) | $12,989 | TaxTips.ca 2026 Ontario credits (corroborated-secondary) | 2026-01-01 | 2026-08-26 |
| CPP employee contribution rate (base + enhancement, 2019-2026 steady state) | 5.95% | CPP enhancement contribution rate; canada.ca blocked fetch — corroborated-secondary (CPBCA announcement, EY, TaxTips concordant) | 2026-01-01 | 2026-08-26 |
| CPP Year's Maximum Pensionable Earnings (YMPE) 2026 | $74,600 | CRA payroll limits 2026 (corroborated-secondary) | 2026-01-01 | 2026-08-26 |
| CPP annual basic exemption | $3,500 | CPP enhancement pages (corroborated-secondary) | 2026-01-01 | 2026-08-26 |
| CPP2 Year's Additional Maximum Pensionable Earnings (YAMPE) 2026 | $85,000 | CRA payroll limits 2026 (corroborated-secondary) | 2026-01-01 | 2026-08-26 |
| CPP2 employee rate on earnings between YMPE and YAMPE | 4% | CPP enhancement (corroborated-secondary) | 2026-01-01 | 2026-08-26 |
| EI employee premium rate 2026 | 1.63% | CRA — EI premium rates and maximums 2026 (PRIMARY via ESDC release corroboration) | 2026-01-01 | 2026-08-26 |
| EI maximum insurable earnings 2026 | $68,900 | CRA — EI maximums 2026 | 2026-01-01 | 2026-08-26 |
| EI employer multiplier (standard program) | 140% | CRA — EI employer share (reduced-rate programs exist; 1.4x standard) | 2026-01-01 | 2026-08-26 |
| Ontario surtax tiers 2026 (20% over threshold1; +36% more over threshold2) | — (see table below / explainer) | T4032ON 2026 (PRIMARY); operative thresholds indexed: 5818 / 7446 | 2026-01-01 | 2026-08-26 |
| Ontario Health Premium schedule (statutory, NOT indexed): <=20k $0; to 36k min(300, 6% over 20k); to 48k min(450, 300+6% over 36k); to 72k min(600, 450+25% over 48k); to 200k min(750, 600+25% over 72k); above, min(900, 750+25% over 200k) | — (see table below / explainer) | CRA T4032ON Jan 2026 verbatim worksheet lines; ontario.ca/page/health-premium corroborates ($900 only above $200,600) | 2004-07-01 | 2026-08-26 |
| Name | Value | Source | Effective | Retrieved |
|---|---|---|---|---|
| Eligible dividend gross-up factor (added to cash dividend for taxable income) | 38% | Income Tax Act s.82(1)(b); corroborated TaxTips line 12000 | 2006-01-01 | 2026-08-26 |
| Non-eligible dividend gross-up factor | 15% | Income Tax Act s.82(1)(b); corroborated TaxTips line 12010 | 2018-01-01 | 2026-08-26 |
| Federal dividend tax credit on eligible dividends, as a fraction of the grossed-up (taxable) amount | 15.0198% | CRA Line 40425 — Federal dividend tax credit ("multiply the taxable amount ... on line 12000 ... by 15.0198%") | 2019-01-01 | 2026-08-26 |
| Federal dividend tax credit on non-eligible dividends, as a fraction of the grossed-up (taxable) amount | 9.0301% | CRA Line 40425 — Federal dividend tax credit ("multiply the taxable amount ... on line 12010 ... by 9.0301%") | 2019-01-01 | 2026-08-26 |
| Ontario dividend tax credit on eligible dividends, as a fraction of the grossed-up (taxable) amount | 10% | Ontario dividend tax credit — rate table row "2020-2026 ... eligible dividends 10.0%" | 2020-01-01 | 2026-08-26 |
| Ontario dividend tax credit on other (non-eligible) Canadian dividends, as a fraction of the grossed-up amount. Drops to 1.9863% in 2027 — re-check next cycle. | 2.9863% | Ontario dividend tax credit — rate table row "2020-2026 ... other Canadian dividends 2.9863%" | 2020-01-01 | 2026-08-26 |
| Ontario top combined rate on ACTUAL eligible dividends 2026 (income over $258,482, excl. health premium) | 39.34% | TaxTips.ca Ontario 2026 rates; corroborated exactly by EY Canadian personal tax rates Ontario 2026-06-15 | 2026-01-01 | 2026-08-26 |
| Ontario top combined rate on ACTUAL non-eligible dividends 2026 (income over $258,482, excl. health premium) | 47.74% | TaxTips.ca Ontario 2026 rates; corroborated exactly by EY Canadian personal tax rates Ontario 2026-06-15 | 2026-01-01 | 2026-08-26 |
| Ontario top combined marginal rate on ordinary income 2026 (income over $258,482, excl. health premium) | 53.53% | TaxTips.ca Ontario 2026 rates; corroborated exactly by EY Canadian personal tax rates Ontario 2026-06-15 | 2026-01-01 | 2026-08-26 |
| Ontario top combined rate on actual capital gains 2026 (53.53% × 50%) | 26.76% | TaxTips ON 2026 == EY 2026 rate card (concordant) | 2026-01-01 | 2026-08-26 |
| Default treaty withholding on foreign dividends (US 15% under treaty; varies by country) | 15% | TaxTips — foreign withholding; FTC-recoverable in non-registered accounts only | 2026-01-01 | 2026-08-26 |
| Name | Value | Source | Effective | Retrieved |
|---|---|---|---|---|
| CPP retirement pension, published maximum at age 65 (Jan 2026 starters) | $1,508 | CRA/Service Canada — CPP payment amounts (canada.ca via search crawl; corroborated-secondary) | 2026-01-01 | 2026-08-26 |
| CPP start-age adjustment: -0.6%/month before 65 (floor -36% at 60); +0.7%/month 65-70 (cap +42% at 70) | — (see table below / explainer) | Service Canada — When to start your CPP retirement pension | 2026-01-01 | 2026-08-26 |
| OAS maximum monthly, age 65-74, Jul-Sep 2026 quarter (age 75+: $827.17) | $752 | Service Canada — Old Age Security payment amounts (quarterly-indexed) | 2026-07-01 | 2026-08-26 |
| OAS deferral bonus: +0.6%/month deferred after 65, max 60 months (+36% at 70); eligibility 65 with 10yr/20yr residency (partial pension = residency/40ths) | — (see table below / explainer) | Service Canada — OAS deferral | 2013-07-01 | 2026-08-26 |
| OAS clawback (recovery tax): 15% of net world income over $93,454 for OAS paid in calendar 2026 | $93,454 | CRA — Old Age Security recovery tax (threshold for 2026 payments; 2026 INCOME year threshold is $95,323 — swap when modelling future years) | 2026-01-01 | 2026-08-26 |
| RRIF minimum withdrawal factors (Budget 2015 schedule): entry age <=71 uses 1/(90-age); table 71-94; 20.00% applies at 95+. Secondary sources commonly typo 86 (8.99, not 9.01) and 89 (10.99, not 11.01) | — (see table below / explainer) | CRA — RRIF minimum payments; factors cross-checked digit-for-digit across four sources | 2015-01-01 | 2026-08-26 |
| Name | Value | Source | Effective | Retrieved |
|---|---|---|---|---|
| RESP lifetime contribution limit per beneficiary (2007 onward) | $50,000 | Income Tax Act s.204.9(1), definition "RESP lifetime limit for a year" | 2007-01-01 | 2026-08-27 |
| Canada Education Savings Grant basic matching rate on RESP contributions | 20% | Canada Education Savings Act s.5 ("20% of the contribution") | 1998-01-01 | 2026-08-27 |
| CESG basic annual maximum per beneficiary (20% of the first $2,500 contributed) | $500 | Canada Education Savings Act s.5; $1,000 annual ceiling covers one carried-forward year | 2007-01-01 | 2026-08-27 |
| CESG annual maximum payable including one year of carried-forward room | $1,000 | Canada Education Savings Act s.5 ("the lesser of $1,000") | 2007-01-01 | 2026-08-27 |
| CESG lifetime maximum per beneficiary | $7,200 | Canada Education Savings Act s.5 ("Not more than $7,200 ... during their lifetime") | 1998-01-01 | 2026-08-27 |
| Last age at which CESG is payable — the calendar year of the beneficiary's 17th birthday (ages 16-17 carry extra conditions, not modelled) | 17 | Canada Education Savings Act s.5 with ESDC administrative age rules (corroborated-secondary) | 2007-01-01 | 2026-08-27 |
| Educational assistance payments (grants + growth) are included in the STUDENT's income, not the subscriber's; contributions come back tax-free | text | Income Tax Act s.146.1(7) | 1998-01-01 | 2026-08-27 |