Built for incorporated solo operators
The bracket math you dread,
computed.
For incorporated CCPC owners, the corp’s books only tell half the tax story. MapleBooks now computes estimated personal tax on the salary and dividends you’ve taken from your corp, using CRA-aligned federal and provincial bracket schedules — cross-referenced against published tax summaries — with the dividend gross-up and dividend tax credit, across all 13 provinces, for both eligible and non-eligible dividends, with the Quebec federal abatement applied automatically.
Personal tax estimator
Bracket math, not a flat percentage.
A rough percentage does not tell you what you actually owe. MapleBooks applies the same bracket schedules CRA uses, layered with provincial rates, so the estimate moves correctly as your income mix shifts through the year.
Federal + provincial brackets
Real CRA and provincial bracket schedules for all 13 jurisdictions. The 2025 federal lowest-bracket rate is 14.5 % — a blended figure reflecting the Liberal mid-year cut from 15 % to 14 % effective 2025-07-01. Brackets and basic personal amounts are versioned for both 2025 and 2026.
Dividend gross-up + DTC
Eligible dividends are grossed up 1.38× with a federal dividend tax credit of 15.0198 %. Non-eligible dividends are grossed up 1.15× with a federal DTC of 9.0301 %. Provincial DTC rates are layered on top, per province, verified against TaxTips.ca and budget publications.
Quebec abatement
QC residents receive the standard 16.5 % federal abatement applied automatically. Quebec’s own bracket schedule, basic personal amount, and DTC rates are layered separately, as QC administers its own personal income tax independent of CRA.
Owner remuneration
Income splitting, modeled.
Many incorporated consultants pay dividends to a spouse-shareholder. MapleBooks tracks remuneration per owner so each person’s personal tax estimate reflects their own income mix and province.
Each owner is a record
Add your spouse as a non-User owner — they don’t need an account; you manage everything from yours. Set their province independently; it can differ from yours. Your own owner record is created automatically when you sign up.
Dividends and salary attribute to an owner
When you record a dividend_paid or salary_to_owner transaction,
you select which owner received it.
Each owner then has their own personal-tax estimate page with a bracket-by-bracket breakdown,
based on their own income mix.
“Your books shouldn’t pretend the corp is the whole story when it isn’t.”
External income
T4 from somewhere else? Add it.
A T4 from a contract day job, a T5 dividend slip from another holding, interest from a high-interest savings account — all of these affect your personal tax picture alongside what your corp paid you. Add them as remuneration entries: one per slip per year, no per-paycheque data entry required. They feed directly into each owner’s personal-tax estimate.
Supported external income kinds
T4 salary — employment income from another payer, CPP and EI considered.
T5 eligible dividend — grossed up 1.38×, full DTC chain applied.
T5 non-eligible dividend — grossed up 1.15×, reduced DTC applied.
Interest — fully taxable at marginal rate, no gross-up.
Other — catch-all for miscellaneous taxable income included at face value.
Know the limits
What this does not include.
Personal tax in Canada has a long list of credits and deductions beyond bracket math. The following are not computed by MapleBooks. Read this list before deciding how much weight to put on the estimate.
Income & deductions not modeled
- RRSP deduction — contributions that reduce taxable income
- Employment amount credit — federal/provincial credit on T4 income
- Capital gains — share dispositions, real estate, other capital property
- Foreign tax credits — income or tax paid to a foreign jurisdiction
- Pension income splitting — CPP/QPP and registered pension amounts between spouses
Credits & special situations not modeled
- TOSI — whether dividends to a spouse-owner qualify for the split-income rules is fact-specific; MapleBooks flags it, your accountant determines it
- AMT (Alternative Minimum Tax) — not computed
- Provincial health premiums — Ontario Health Premium and equivalents elsewhere
- Spouse credit transfer — unused credits from a lower-income spouse
- Age amount — credit for taxpayers aged 65+
- Disability amount — federal and provincial disability tax credits
- Medical, tuition, charitable — non-refundable credits beyond the basic personal amount
Transparency
We show our work.
Tax tables are versioned in YAML files, not buried in application code. Each file cites its source URL and retrieval date, making it straightforward to audit what bracket or rate the estimator used for any given calculation.
Source-cited YAML tables
28 table files cover 2025 and 2026 for the federal jurisdiction and all 13 provinces. Each entry cites the source it was drawn from. 2025 values were cross-referenced against TaxTips.ca and budget publications from KPMG, EY, MNP, and Baker Tilly to capture in-year revisions — including the 2025 Nova Scotia BPA increase and the abolition of the PE and YT surtax.
2026 tables are marked ‘draft’
CRA has not fully published 2026 indexation factors. 2026 tables are loaded and usable but surface a “draft” indicator in the UI so you know the year-ahead estimate is based on projected, not final, figures. Tables are updated as CRA publishes confirmed values.
Source tracking is published in the project’s public repository. Our privacy policy is at /privacy.
Honest about scope
What MapleBooks is not.
- Not a T2 corporate tax filer. The corp’s own tax return — small-business deduction, CDA balance, RDTOH, Part IV tax — belongs with your accountant or a T2 specialist. MapleBooks tracks the books that feed into that conversation; it does not prepare or file the T2.
- Not a T1 personal tax filer. We compute estimates; you (or your accountant) file. The estimate is an input to your planning, not a return.
- Not a TOSI determination engine. We surface a warning when dividends are attributed to a non-self owner. Whether TOSI applies is a legal determination that depends on facts specific to your situation.
- Not an optimization advisor. We do not tell you whether paying yourself salary versus dividends would reduce your combined corporate and personal tax. That is planning work, and it belongs with a professional who knows your full picture.
Pricing
One plan. Everything included.
Pro · all features
CAD $15
- Personal tax estimator — federal + all 13 provinces
- Owner remuneration tracking (dividend_paid + salary_to_owner)
- Eligible + non-eligible dividend gross-up and DTC
- Quebec 16.5 % federal abatement
- Multi-owner model for income splitting scenarios
- External income (T4, T5, interest) per owner per year
- GST/HST + provincial sales tax tracking
- T2125-style year-end summary
- Receipt OCR
- Vehicle logbook
- Filing period history with snapshots
- Full data export (ZIP) + account delete
- PIPEDA + Quebec Law 25 privacy posture