Payroll Deductions Supplementary Tables - Yukon
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Payroll Deductions Supplementary Tables - Yukon
T4008-YT (E) Rev. 26
This guide uses plain language to explain the most common tax situations. If you need more help, visit canada.ca/payroll.
Note
You must look up amount in two tax deductions tables – a federal table and a territorial table.
This guide is a supplement to the guide T4032, Payroll Deductions Tables. If you need more information, see the Payroll Deductions Tables for your province or territory.
Table of contents
Section A
What's new as of January 1, 2026
The major changes made to this guide since the last edition are outlined.
This guide reflects some income tax changes recently announced which, if enacted as proposed, would be effective January 1, 2026. At the time of publishing, some of these proposed changes were not law. We recommend that you use the new payroll deductions tables in this guide for withholding starting with the first payroll in January 2026.
Federal legislative updates
On May 27, 2025, the Government of Canada tabled a Notice of Ways and Means Motion with proposed legislation that reduces the lowest income tax rate from 15% to 14%. For 2025, the lowest tax rate was set at 14.5%.
Effective July 2025, a prorated tax rate of 14% was used.
For 2026 and subsequent tax years, the lowest federal tax bracket will be 14%.
The tax rates and brackets are as follows:
- for income under $58,523, the tax rate is 14%
- for income from $58,523 to $117,045, the tax rate is 20.5%
- for income from $117,045 to $181,440, the tax rate is 26%
- for income from $181,440 to $258,482, the tax rate is 29%
- for income of $258,482 and over, the tax rate is 33%
Payroll Deductions Tables
You can download Guides T4008, Payroll Deductions Supplementary Tables, and T4032, Payroll Deductions Tables, from our webpage at canada.ca/payroll. You can also choose to print only the pages or information that you need.
Payroll Deductions Online Calculator
For your 2026 payroll deductions, we strongly recommend using our PDOC. The online calculator makes it faster and easier to calculate payroll deductions. The calculator also uses exact salary figures and provides more accurate calculations. It calculates payroll deductions for the applicable province (except Quebec) or territory for the most common pay periods.
PDOC is available at canada.ca/pdoc.
Let us notify you
We provide a digital service that can notify you immediately, free of charge, of any changes for payroll deductions.
To subscribe, visit our webpage at canada.ca/cra-email-lists and enter your business’s email address for each mailing list that you want to join.
Special Notice
Payroll Deductions Tables (T4032)
The Canada Revenue Agency is no longer publishing the paper and CD versions of the Guide T4032, Payroll Deductions Tables. The digital versions of the guides continue to be available on our website at canada.ca/payroll.
General information
This guide is a supplement to the Guide T4032, Payroll Deductions Tables. See the Payroll Deductions Tables for your province or territory if you need more information about:
- what’s new for January 1, 2026
- how to calculate tax deductions when you cannot use the tables
- how to deduct income tax, Canada Pension Plan (CPP) contributions, and Employment Insurance (EI) premiums and
- the payroll deductions required for pay periods other than those included in this guide
For information on deducting, remitting, and reporting payroll deductions, visit canada.ca/payroll.
You can also use the canada.ca/pdoc free of charge.
The provincial and federal tables are designed to accurately calculate the deductions provided by the CPP additional contributions in most situations. However, for the following situations, we recommend using the PDOC for more accurate calculations:
- If at any point during the year, the employee reaches the YMPE of $74,600 or;
- A payment of remuneration, if annualized by the number of pay periods in the cycle, is over the YMPE of $74,600.
If the tables are used in these situations, it may result in over or under deduction of federal and provincial taxes during the year.
Note
Refer to the 2025 edition of this guide to resolve any pensionable and insurable earnings review (PIER) deficiencies that we identify in processing your 2025 T4 return.
Claim codes
You may have to ask your employees or your pensioners to complete a federal and a territorial personal tax credits return using a federal Form TD1 and a territorial Form TD1.
The total personal amount an employee claims on a TD1 form will determine which claim code you use. The claim amounts that correspond to the federal claim codes are the same as the claim amounts that correspond to the territorial claim codes. Go to Chart 1 and Chart 2.
The claim codes and corresponding amounts do not appear on either the federal or the territorial TD1 form.
Explanation of claim codes
Claim code 0
This code represents no claim amount. If the federal claim code is “0” because the employee is a non-resident, the territorial claim code must also be “0.” This code may also be used if the employee indicated they have more than one employer or payer at the same time and have entered “0” on the front page of Form TD1 for 2026.
Claim codes 1 to 10
The claim code amounts do not appear on either the federal or the territorial TD1 form.
You match the total claim amount reported on your employee’s or pensioner’s TD1 forms with the appropriate claim codes. Then, you look up the tax for the employee’s pay under the claim code in the federal and territorial tax tables for the pay period.
Indexing of claim codes amounts
The credits that apply to each federal and territorial claim code have been automatically changed in the tax tables by the indexing factor for the current year. If your employee did not complete the federal and territorial TD1 forms for 2026 you continue to deduct income tax using the same claim code that you used last year.
Chart 1 – 2026 Federal claim codes (using maximum BPA)
Employment income from all sources
On the federal and territorial TD1 forms, under the heading “Income from other employers or payers,” employees can indicate that their expected employment income from all sources will be less than their total claim amount. If an employee states that his or her total expected income will be less than the “Total claim amount” of the TD1 forms, do not deduct any federal or territorial tax.
However, as an employer, if you know that this statement is false, you must deduct federal and territorial tax from the salary. Deduct tax according to the claim code that applies to the “Total claim amount” of the TD1 forms.
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2025-12-18