FreelancerTax — Canadian self-employed tax math

Estimate a Canadian self-employed (sole proprietor) person's full tax bill: federal tax, provincial tax, CPP/QPP (incl. CPP2/QPP + QPIP for Quebec), total, after-tax income and effective rate. Fully verified provinces: ON, BC, AB, MB, SK, NS, NB, QC. Other provinces/territories return an honest federal+CPP-only partial estimate flagged supported:false.

{
  "type": "object",
  "properties": {
    "year": {
      "type": "integer",
      "enum": [
        2025,
        2026
      ],
      "description": "Tax year"
    },
    "province": {
      "type": "string",
      "enum": [
        "ON",
        "BC",
        "AB",
        "MB",
        "SK",
        "NS",
        "NB",
        "QC",
        "PE",
        "NL",
        "YT",
        "NT",
        "NU"
      ],
      "description": "Two-letter province/territory code"
    },
    "net_self_employment_income": {
      "type": "number",
      "minimum": 0,
      "description": "Net self-employment income (after expenses), CAD"
    }
  },
  "required": [
    "year",
    "province",
    "net_self_employment_income"
  ]
}

Compute self-employed CPP contributions for a given year: base + enhanced contributions, CPP2 (second ceiling), total payable, and the tax-deduction vs tax-credit split that goes on the T1 (Schedule 8). Quebec residents pay QPP instead — use estimate_self_employed_tax with province QC for QPP.

{
  "type": "object",
  "properties": {
    "year": {
      "type": "integer",
      "enum": [
        2025,
        2026
      ]
    },
    "net_self_employment_income": {
      "type": "number",
      "minimum": 0,
      "description": "Net self-employment income, CAD"
    }
  },
  "required": [
    "year",
    "net_self_employment_income"
  ]
}

Check whether a Canadian small business / freelancer must register for GST/HST under the $30,000 small-supplier tests (single-quarter test and rolling four-quarter test), with the exact mechanics of when to charge and the registration deadline. Set is_rideshare true for taxi/ride-share drivers (they must register from the first fare).

{
  "type": "object",
  "properties": {
    "quarterly_revenues": {
      "type": "array",
      "items": {
        "type": "number",
        "minimum": 0
      },
      "minItems": 1,
      "maxItems": 8,
      "description": "Worldwide taxable revenue per calendar quarter, oldest first (up to 8 quarters), CAD"
    },
    "is_rideshare": {
      "type": "boolean",
      "description": "Taxi or commercial ride-share driver"
    }
  },
  "required": [
    "quarterly_revenues"
  ]
}

Compare the GST/HST Quick Method against the regular method for a Canadian small business: eligibility (revenue ceiling + excluded professions), remittance under each method, and which one keeps more money. Annual figures.

{
  "type": "object",
  "properties": {
    "province": {
      "type": "string",
      "description": "Two-letter province code of the permanent establishment (e.g. ON, BC, QC)"
    },
    "revenue": {
      "type": "number",
      "minimum": 0,
      "description": "Annual taxable revenue BEFORE tax, CAD"
    },
    "itc_eligible_expenses_incl_tax": {
      "type": "number",
      "minimum": 0,
      "description": "Annual ITC-eligible operating expenses INCLUDING tax, CAD (for the regular-method comparison)"
    },
    "business_type": {
      "type": "string",
      "description": "Free-text business type, e.g. 'services', 'consultant', 'retail goods', 'bookkeeper' (used for the excluded-professions test; goods vs services rate)"
    }
  },
  "required": [
    "province",
    "revenue"
  ]
}

Determine whether a Canadian individual must pay quarterly income-tax instalments (the $3,000 / $1,800-Quebec net-tax-owing tests) and compute all three CRA payment options (no-calculation, prior-year, current-year) as quarterly schedules with a suggested no-interest choice. Per the CRA's instalment calculation chart, 'net tax owing' EXCLUDES CPP contributions and EI premiums payable — pass those separately as cpp_payable and they are added to the instalment amounts only (chart line 24), never to the threshold test.

{
  "type": "object",
  "properties": {
    "current_year_estimate": {
      "type": "number",
      "minimum": 0,
      "description": "Estimated NET TAX OWING for the CURRENT year, CAD — per the CRA calculation chart: income tax minus amounts withheld, EXCLUDING CPP/EI payable on self-employment income (pass those in cpp_payable, do NOT include them here)"
    },
    "prior_year_owing": {
      "type": "number",
      "minimum": 0,
      "description": "Net tax owing for the prior year, CAD (same chart basis: excludes CPP/EI payable)"
    },
    "second_prior_year_owing": {
      "type": "number",
      "minimum": 0,
      "description": "Net tax owing two years ago, CAD (same chart basis: excludes CPP/EI payable)"
    },
    "cpp_payable": {
      "type": "number",
      "minimum": 0,
      "description": "OPTIONAL: current-year CPP contributions and EI premiums payable on self-employment income, CAD. The CRA chart excludes this from the net-tax-owing threshold test but ADDS it to the instalment amounts (chart line 24). Ignored for Quebec residents — QPP/QPIP are billed by Revenu Québec, not the CRA."
    },
    "quebec": {
      "type": "boolean",
      "description": "Quebec resident (lower federal threshold; amounts cover the FEDERAL side only — Revenu Québec runs a separate instalment system, form TP-1026)"
    }
  },
  "required": [
    "current_year_estimate",
    "prior_year_owing",
    "second_prior_year_owing"
  ]
}

Upcoming CRA tax deadlines for Canadian freelancers / self-employed individuals (filing, payment, GST/HST, RRSP, quarterly instalments), each on its CRA effective date with the weekend next-business-day rule applied. Also available as a subscribable calendar feed.

{
  "type": "object",
  "properties": {
    "limit": {
      "type": "integer",
      "minimum": 1,
      "maximum": 40,
      "description": "Max deadlines to return (default 10)"
    }
  }
}