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 |
|---|---|---|---|---|
| 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, typical annual cost (Toronto detached; $/yr — no %-of-value basis exists) | $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 |
| 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 |