{
  "$comment": "Machine-readable companion to https://valem.run/calculators/canada/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/canada/net-salary",
  "dataUrl": "https://valem.run/calculators/canada/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Canada take-home pay model by Valem (https://valem.run/calculators/canada/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/canada/net-salary/verify",
  "country": "canada",
  "countryName": "Canada",
  "formula": "net-salary",
  "formulaName": "Take-home pay",
  "title": "Take Home Pay Calculator Canada",
  "answer": "Your Canadian take-home is gross minus federal tax (less the basic personal amount), provincial tax, and CPP and EI.",
  "lang": "en",
  "currency": "CAD",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 3 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 3,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "CRA — tax rates",
      "url": "https://www.canada.ca/en/revenue-agency.html",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossAnnual",
      "type": "number",
      "label": "Gross annual salary (CAD)",
      "format": "currency",
      "minimum": 0
    },
    {
      "name": "province",
      "type": "string",
      "label": "Province"
    },
    {
      "name": "customProvincialRate",
      "type": "number",
      "label": "Provincial rate if \"Other\" (e.g. 0.0805)",
      "minimum": 0,
      "maximum": 1
    }
  ],
  "outputs": [
    {
      "name": "provincialRate",
      "type": "number",
      "label": "Provincial rate",
      "formula": "($s := province; $s = 'ON' ? $const.rateON : $s = 'AB' ? $const.rateAB : $s = 'QC' ? $const.rateQC : $s = 'BC' ? $const.rateBC : customProvincialRate)"
    },
    {
      "name": "federalTax",
      "type": "number",
      "label": "Federal tax",
      "format": "currency",
      "formula": "($t := grossAnnual; $g := (($t < 57375 ? $t : 57375) * 0.145) + (($t > 57375 ? (($t < 114750 ? $t : 114750) - 57375) : 0) * 0.205) + (($t > 114750 ? (($t < 177882 ? $t : 177882) - 114750) : 0) * 0.26) + (($t > 177882 ? (($t < 253414 ? $t : 253414) - 177882) : 0) * 0.29) + (($t > 253414 ? ($t - 253414) : 0) * 0.33); $n := $g - $const.bpa * 0.145; $round($n > 0 ? $n : 0, 2))"
    },
    {
      "name": "provincialTax",
      "type": "number",
      "label": "Provincial tax",
      "format": "currency",
      "formula": "$round(grossAnnual * provincialRate, 2)"
    },
    {
      "name": "cpp",
      "type": "number",
      "label": "CPP",
      "format": "currency",
      "formula": "($base := (grossAnnual < 71300 ? grossAnnual : 71300) - 3500; $base := $base > 0 ? $base : 0; $cpp2 := grossAnnual > 71300 ? ((grossAnnual < 81200 ? grossAnnual : 81200) - 71300) : 0; $round($base * 0.0595 + $cpp2 * 0.04, 2))"
    },
    {
      "name": "ei",
      "type": "number",
      "label": "EI",
      "format": "currency",
      "formula": "$round((grossAnnual < $const.eiCeiling ? grossAnnual : $const.eiCeiling) * $const.eiRate, 2)"
    },
    {
      "name": "netAnnual",
      "type": "number",
      "label": "Net / year",
      "format": "currency",
      "formula": "$round(grossAnnual - federalTax - provincialTax - cpp - ei, 2)"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "Net / month",
      "format": "currency",
      "formula": "$round(netAnnual / 12, 2)"
    }
  ],
  "testCases": [
    {
      "description": "S1 70,000 CAD, Ontario",
      "given": {
        "grossAnnual": 70000,
        "province": "ON"
      },
      "expect": {
        "cpp": 3956.75,
        "ei": 1077.48
      }
    },
    {
      "description": "S3 160,000 CAD",
      "given": {
        "grossAnnual": 160000,
        "province": "ON"
      },
      "expect": {
        "cpp": 4430.1,
        "ei": 1077.48
      }
    },
    {
      "description": "S2 70,000 CAD in Alberta — the lowest provincial rate of the four",
      "given": {
        "grossAnnual": 70000,
        "province": "AB"
      },
      "expect": {
        "provincialRate": 0.08,
        "provincialTax": 5600
      }
    }
  ],
  "spec": {
    "id": "net-salary-canada",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossAnnual": {
          "type": "number",
          "minimum": 0
        },
        "province": {
          "type": "string"
        },
        "customProvincialRate": {
          "type": "number",
          "minimum": 0,
          "maximum": 1
        },
        "provincialRate": {
          "type": "number",
          "readOnly": true
        },
        "federalTax": {
          "type": "number",
          "readOnly": true
        },
        "provincialTax": {
          "type": "number",
          "readOnly": true
        },
        "cpp": {
          "type": "number",
          "readOnly": true
        },
        "ei": {
          "type": "number",
          "readOnly": true
        },
        "netAnnual": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "bpa": 16129,
      "eiRate": 0.0164,
      "eiCeiling": 65700,
      "rateON": 0.0805,
      "rateAB": 0.08,
      "rateQC": 0.14,
      "rateBC": 0.0506
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{'grossAnnual': 70000, 'province': 'ON', 'customProvincialRate': 0.0805}"
      }
    ],
    "derivations": [
      {
        "path": "$.provincialRate",
        "expr": "($s := province; $s = 'ON' ? $const.rateON : $s = 'AB' ? $const.rateAB : $s = 'QC' ? $const.rateQC : $s = 'BC' ? $const.rateBC : customProvincialRate)"
      },
      {
        "path": "$.federalTax",
        "expr": "($t := grossAnnual; $g := (($t < 57375 ? $t : 57375) * 0.145) + (($t > 57375 ? (($t < 114750 ? $t : 114750) - 57375) : 0) * 0.205) + (($t > 114750 ? (($t < 177882 ? $t : 177882) - 114750) : 0) * 0.26) + (($t > 177882 ? (($t < 253414 ? $t : 253414) - 177882) : 0) * 0.29) + (($t > 253414 ? ($t - 253414) : 0) * 0.33); $n := $g - $const.bpa * 0.145; $round($n > 0 ? $n : 0, 2))"
      },
      {
        "path": "$.provincialTax",
        "expr": "$round(grossAnnual * provincialRate, 2)"
      },
      {
        "path": "$.cpp",
        "expr": "($base := (grossAnnual < 71300 ? grossAnnual : 71300) - 3500; $base := $base > 0 ? $base : 0; $cpp2 := grossAnnual > 71300 ? ((grossAnnual < 81200 ? grossAnnual : 81200) - 71300) : 0; $round($base * 0.0595 + $cpp2 * 0.04, 2))"
      },
      {
        "path": "$.ei",
        "expr": "$round((grossAnnual < $const.eiCeiling ? grossAnnual : $const.eiCeiling) * $const.eiRate, 2)"
      },
      {
        "path": "$.netAnnual",
        "expr": "$round(grossAnnual - federalTax - provincialTax - cpp - ei, 2)"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(netAnnual / 12, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Take-home pay",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Gross annual salary (CAD)",
              "bind": "$.grossAnnual"
            },
            {
              "id": "province",
              "type": "selectField",
              "label": "Province",
              "bind": "$.province",
              "helperText": "Provincial tax is progressive; this model applies one flat rate, so the options are representative rather than exact. Pick a province or enter your own.",
              "options": [
                {
                  "value": "ON",
                  "label": "Ontario — 8.05% (blended, including the surtax)"
                },
                {
                  "value": "AB",
                  "label": "Alberta — 8.00% (2026 rate on the first $61,200)"
                },
                {
                  "value": "QC",
                  "label": "Quebec — 14.00% (lowest bracket; effective rate is higher)"
                },
                {
                  "value": "BC",
                  "label": "British Columbia — 5.06% (lowest bracket)"
                },
                {
                  "value": "other",
                  "label": "Other province or territory — enter your rate"
                }
              ]
            },
            {
              "id": "prov",
              "type": "numericField",
              "label": "Provincial rate if \"Other\" (e.g. 0.0805)",
              "bind": "$.customProvincialRate"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "Net / month",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "CAD"
                },
                {
                  "id": "netY",
                  "type": "statTile",
                  "label": "Net / year",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "CAD"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Annual breakdown",
              "items": [
                {
                  "label": "Provincial rate",
                  "bind": "$.provincialRate"
                },
                {
                  "label": "Gross",
                  "bind": "$.grossAnnual",
                  "format": "currency",
                  "currency": "CAD"
                },
                {
                  "label": "Federal tax",
                  "bind": "$.federalTax",
                  "format": "currency",
                  "currency": "CAD"
                },
                {
                  "label": "Provincial tax",
                  "bind": "$.provincialTax",
                  "format": "currency",
                  "currency": "CAD"
                },
                {
                  "label": "CPP",
                  "bind": "$.cpp",
                  "format": "currency",
                  "currency": "CAD"
                },
                {
                  "label": "EI",
                  "bind": "$.ei",
                  "format": "currency",
                  "currency": "CAD"
                },
                {
                  "label": "Net",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "CAD"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'Canada 2025: federal tax 14.5-33% less the basic personal amount, a provincial rate (ON/QC/BC/AB differ), plus CPP 5.95% + CPP2 and EI 1.64%. Simplified provincial rate. Estimate, not tax advice. The provincial rates offered are flat approximations of progressive schedules: Ontario is blended to include the surtax, while Quebec and British Columbia show their lowest-bracket statutory rates.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "CRA — tax rates",
                  "url": "https://www.canada.ca/en/revenue-agency.html",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 70,000 CAD, Ontario",
        "given": {
          "$.grossAnnual": 70000,
          "$.province": "ON"
        },
        "expect": {
          "$.cpp": 3956.75,
          "$.ei": 1077.48
        }
      },
      {
        "description": "S3 160,000 CAD",
        "given": {
          "$.grossAnnual": 160000,
          "$.province": "ON"
        },
        "expect": {
          "$.cpp": 4430.1,
          "$.ei": 1077.48
        }
      },
      {
        "description": "S2 70,000 CAD in Alberta — the lowest provincial rate of the four",
        "given": {
          "$.grossAnnual": 70000,
          "$.province": "AB"
        },
        "expect": {
          "$.provincialRate": 0.08,
          "$.provincialTax": 5600
        }
      }
    ]
  }
}