FreelancerTax — Canadian self-employed tax math

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

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

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

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

{'type': 'object', 'required': ['province', 'revenue'], 'properties': {'revenue': {'type': 'number', 'minimum': 0, 'description': 'Annual taxable revenue BEFORE tax, CAD'}, 'province': {'type': 'string', 'description': 'Two-letter province code of the permanent establishment (e.g. ON, BC, QC)'}, '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)"}, 'itc_eligible_expenses_incl_tax': {'type': 'number', 'minimum': 0, 'description': 'Annual ITC-eligible operating expenses INCLUDING tax, CAD (for the regular-method comparison)'}}}

{'type': 'object', 'required': ['current_year_estimate', 'prior_year_owing', 'second_prior_year_owing'], 'properties': {'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)'}, '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.'}, 'prior_year_owing': {'type': 'number', 'minimum': 0, 'description': 'Net tax owing for the prior year, CAD (same chart basis: excludes CPP/EI payable)'}, '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)'}, 'second_prior_year_owing': {'type': 'number', 'minimum': 0, 'description': 'Net tax owing two years ago, CAD (same chart basis: excludes CPP/EI payable)'}}}