Step-by-step arithmetic for take-home pay, marginal rates, RRSP refunds, TFSA and FHSA choices, pension splitting and the Canada Child Benefit.
These guides show the arithmetic. Each one takes an illustrative household, applies the 2026 rules step by step and shows where the result comes from, so you can repeat the method with your own numbers or check what tax software tells you.
Begin with the worked-examples hub, then go to the topic you need: gross-to-net pay, the difference between marginal and average rates, the size of an RRSP refund, TFSA versus RRSP, the FHSA deduction, pension income splitting for couples and the Canada Child Benefit. The calculators let you change the inputs. All examples are illustrative, use Ontario unless stated otherwise and leave out credits that would not apply to most readers. Your notice of assessment from the CRA (and Revenu Québec in Quebec) is the final word.
Worked Calculations and Checklists
CCB maximums for July 2026 to June 2027 ($8,157 under 6, $6,883 aged 6 to 17), the income thresholds and reduction rates, worked examples and how RRSP deductions raise it.
Worked Calculations and Checklists
A repeatable method to estimate Canadian income tax for 2026 by hand, with Ontario examples at $50,000 and $75,000, and links to calculators for RRSP, TFSA and more.
Worked Calculations and Checklists
How the FHSA works for 2026: $8,000 a year and $40,000 lifetime, carry-forward room, the deduction worked out, qualifying withdrawals, combining with the HBP and pitfalls.
Worked Calculations and Checklists
The difference between your marginal and average tax rate, 2026 Ontario combined marginal rates by income, benefit clawbacks, and which rate to use for RRSPs, raises and gains.
Worked Calculations and Checklists
How to split up to 50% of eligible pension income with a spouse on Form T1032, which pensions qualify before and after 65, a worked Ontario example and Quebec's rules.
Worked Calculations and Checklists
How your 2026 RRSP deduction limit is calculated ($33,810 cap), the March 1, 2027 deadline, a worked refund calculation, and when delaying the deduction pays off.
Worked Calculations and Checklists
Gross-to-net pay for a $75,000 Ontario salary in 2026: CPP, CPP2, EI, federal and Ontario tax, Health Premium, monthly and biweekly net pay, and what changes it.
Worked Calculations and Checklists
Why a TFSA and an RRSP give the same result when your tax rate is the same now and later, worked examples at different retirement rates, the 2026 TFSA limit and room rules.
