🇨🇦 CanadaCADv1.0Active

Canada Contractor Tax Calculator

Calculate Australian contractor/sole trader tax including income tax, Medicare levy, GST obligations, and deductible expenses for 2026-27.

Regional Rule Context

JurisdictionCanada
CurrencyCA$ (CAD)
Effective fromJan 1, 2025
Version1.0
Last reviewedMar 1, 2026
Next reviewJul 1, 2026
Source: Canada Revenue Agency (CRA)

Canada Rates and Rules

Minimum Wage (Federal)CA$17.3/hr
CPP Rate (Employee)5.95%
EI Rate (Employee)1.64%
Basic Personal Amount$16,129
CPP Max Earnings$71,300
EI Max Insurable$65,700
Standard Hours40hrs/week

Federal Tax Brackets

$0 - $57,37515%
$57,376 - $114,75020.5%
$114,751 - $158,46826%
$158,469 - $220,00029%
$220,001+33%

Enter Values

Total invoiced amount (ex-GST)

Business expenses you can claim

Result

Enter values above and click Calculate to see your result.

AI Assistant

Ask about this calculator

I can help you understand the canada contractor tax calculator formula, interpret your results, and answer follow-up questions.

Try asking

Estimate tax obligations for self-employed contractors and freelancers in Canada for 2025. Contractors pay double CPP (both employee and employer portions, 11.90% total), are not covered by EI, and must register for GST/HST above $30,000 revenue. Includes business expense deductions.

Disclaimer: This calculator uses publicly available rules effective as of Jan 1, 2025 (version 1.0). Results are for informational purposes only. Always verify with official sources or a qualified professional. Last reviewed: Mar 1, 2026.

Formula

Net Income = Gross Income - Expenses - Income Tax - Medicare Levy

Contractors pay tax on their net business income (gross minus deductible expenses). GST registration is required if turnover exceeds $75,000.

Canada FAQs

Do contractors pay CPP in Canada?

Yes. Self-employed individuals pay both the employee and employer portions of CPP, totalling 11.90% on pensionable earnings between $3,500 and $71,300.

Do self-employed contractors pay EI?

EI is not mandatory for self-employed individuals. You can opt in through Service Canada to access maternity, parental, sickness, and compassionate care benefits.

When must I register for GST/HST?

Registration is mandatory once your revenue exceeds $30,000 in four consecutive calendar quarters. Below that threshold, GST/HST registration is voluntary.

What expenses can contractors deduct?

Common deductions include home office costs, vehicle expenses, professional fees, software, supplies, and a portion of phone and internet bills. Keep all receipts for CRA.

Is it better to incorporate or stay self-employed?

Incorporating can offer tax advantages above approximately $100,000 net income through the small business deduction (9% federal rate). Below that, the administrative costs of incorporation often outweigh the benefits.

How do I pay quarterly tax installments as a contractor?

If you owe more than $3,000 in net tax for the year, CRA requires quarterly installment payments (March 15, June 15, September 15, December 15). Failing to pay installments on time results in interest charges.

Secure and Private

All calculations run locally. Your Canadian tax and payroll data never leaves your browser.

Precise Canadian Calculations Powered by Calculory AI