Tax reference
AMT Assumptions
Alternative Minimum Tax source values for tax calculators and methodology notes.
CRA source-linkedSource-linked
Current snapshot
AMT anchors
AMT rateSource data
Basic exemptionSource data
Capital gainsSource data
Context
What this reference means
AMT is a parallel tax calculation. It can apply when certain deductions, credits, income types, or preference items reduce regular tax below the minimum tax calculation.
Reference table
AMT source values
| Item | Rule or base | Value | Context |
|---|---|---|---|
| Source data | Source data | Source data | Source data |
Notes and assumptions
AMT assumptions are maintained with the source values for this reference.
Official sources
- Source links are maintained with this reference.