**Formula (conceptual):** `Required gross revenue ≈ (target net + CPP + federal + provincial + operating cash needs) / (1 - expense ratio)` with CPP accelerating once pensionable earnings approach the YMPE.
Default billable math (editable)
Start from 220 working days × 80% utilization ⇒ 176 billable days. On a $118,000 break-even annual revenue, that is roughly $670/day before HST—VERIFY with your actual utilization.
What belongs inside your rate
- Both CPP portions on self-employed earnings - Accounting + HST filing (often $2,000–$3,500/yr for clean books) - Hardware/software and professional liability if your clients demand it - Vacation/sick buffer—no PTO accrual on T4
Cross-links
Run the main [Canada calculator](/ca/) and read the break-even banner, then compare [freelance vs employee](/ca/freelance-vs-employee) for narrative context.
How we calculate your break-even rate
The engine backs out gross self-employment revenue from target net, adding federal + provincial tax, both CPP portions, optional EI, and operating costs, then divides by billable days.
Planning: 220 working days − 25 PTO − 10 admin/sick → 185; at 80–85% → 148–157 billable days. If you only sell 130, scale revenue needs by 157 ÷ 130.
HST/GST stays off your personal net goal—price it on top once registered.
Typical Canada freelance day rates (2025/2026, CAD)
Major hubs (Toronto/Vancouver) skew high; adjust for remote US clients.
| Industry | Junior (0-3y) | Mid (3-7y) | Senior (7+y) |
|---|---|---|---|
| Software development | C$500-750 | C$750-1,200 | C$1,200-2,000 |
| Design / UX | C$450-650 | C$650-1,000 | C$1,000-1,500 |
| Management consulting | C$650-1,000 | C$1,000-1,800 | C$1,800-3,200 |
| Marketing / content | C$400-600 | C$600-900 | C$900-1,400 |
| Finance / accounting | C$500-800 | C$800-1,300 | C$1,300-2,000 |
Your rate must fund **double CPP** and **no paid PTO**—loaded T4 comp is the right comparator.
What to say when clients push back on your rate
Anchor on employer CPP/EI match plus benefits—contract C$120k thinking is not C$120k invoices.
Script: “The figure covers both CPP portions, HST compliance, and gaps between phases. If budget is tight, we trim scope or milestones.”
Hourly vs day: days protect focus time; hourly needs a weekly minimum.
Sales tax: quote exclusive of HST/GST; show tax on invoice when registered.
FAQ
Pick one anchor; convert using real billable hours (often 5–6 per day for deep work).
Quote **exclusive**; remit net of ITCs—do not treat as salary.
Compare to **employer CPP/EI + benefits**, not base salary alone.
**5-10%** for guaranteed months is reasonable.
**Annually** plus inflation; step up when backlog exceeds **6 months**.
Below **~C$550–650/day** in big cities, fixed costs hurt—model your province.