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Tax Comparison 2015

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Tax Rates -> Tax comparisons by province -> 2015 Comparisons of Taxes on Employment Income

Tax Comparisons by Province and Territory for 2015

Combined Federal/Provincial Income Taxes Payable (Refundable) on Employment Income by Province/Territory

Taxes are net of Working Income Tax Benefit (WITB), and any low income tax reductions.
WITB rates for 2015 are not yet available on Canada Revenue Agency (CRA) website, so are estimated using 2015 indexation.
CPP/QPP contributions and EI premiums are included in taxes.
Negative amounts are refundable taxes paid to the taxpayer.
At the $10,000 taxable income level, refund of $505 reflects the federal refundable WITB of $1,015, less CPP contributions of $321.75, and less EI premiums of $188.  Refundable amounts in excess of $505 reflect higher WITB for that province (AB, BC), and/or provincial refundable amounts (BC, MB).  At $10,000 of employment income, NU has a much lower WITB of $204, and a cost of living refundable tax credit of $200.
QC provincial tax is net of refundable federal tax abatement.
QC provincial tax includes progressive health contribution and prescription drug premiums (for both spouses in married person case).
ON provincial tax includes Ontario Health Premium.
BC provincial tax includes BC MSP premiums, at 2016 rates, because 2016 payments are based on 2015 income.
Taxes reflect 2015 income tax rates as known at August 11, 2015.

You can check the results for any amount of employment income by using our detailed Canadian Tax and RRSP Savings Calculator.

2015 Taxes for a Single Person

Employment
Income
AB BC MB NB NL NS NT NU ON PE QC SK YT
10,000 (599) (636) (600) (505) (505) (505) (855) 106 (505) (505) (1,539) (505) (505)
20,000 2,202 2,185 3,159 2,525 2,385 3,001 2,020 1,333 2,590 3,081 2,774 2,491 2,548
30,000 5,214 5,711 6,274 5,807 5,714 5,975 4,526 3,916 5,446 6,224 6,756 5,597 5,225
40,000 8,227 8,652 9,537 8,997 8,752 9,491 7,031 6,490 8,147 9,538 10,424 8,702 7,902
50,000 11,603 11,831 13,182 12,857 12,393 13,370 10,162 9,328 11,584 13,295 14,696 12,291 11,080
60,000 14,936 14,943 16,789 16,673 15,981 17,215 13,263 12,173 14,841 17,009 18,747 15,923 14,320
80,000 21,336 21,003 24,344 24,038 22,961 24,949 19,323 17,973 21,332 24,634 26,470 22,923 20,520
100,000 28,160 28,160 32,648 32,166 30,445 33,164 26,551 24,491 29,334 32,798 35,099 30,347 27,346
175,000 56,565 60,146 66,290 66,533 61,262 67,757 57,096 52,744 63,373 67,166 72,351 61,673 56,805
600,000 227,252 254,796 263,490 295,658 245,287 280,257 240,058 224,869 273,322 268,488 284,702 248,673 236,654

Average Tax Rate (total taxes payable divided by total employment income)

Employment
Income
AB BC MB NB NL NS NT NU ON PE QC SK YT
10,000 -6.0% -6.4% -6.0% -5.1% -5.1% -5.1% -8.6% 1.1% -5.1% -5.1% -15.4% -5.1% -5.1%
20,000 11.0% 10.9% 15.8% 12.6% 12.3% 15.0% 10.1% 6.7% 13.0% 15.4% 14.2% 12.5% 12.7%
30,000 17.4% 19.0% 20.9% 19.4% 19.0% 19.9% 15.1% 13.1% 18.2% 20.7% 22.7% 18.7% 17.4%
40,000 20.6% 21.6% 23.8% 22.5% 21.9% 23.7% 17.6% 16.2% 20.4% 23.8% 26.2% 21.8% 19.8%
50,000 23.2% 23.7% 26.4% 25.7% 24.8% 26.7% 20.3% 18.7% 23.2% 26.6% 29.5% 24.6% 22.2%
60,000 24.9% 24.9% 28.0% 27.8% 26.6% 28.7% 22.1% 20.3% 24.7% 28.3% 31.3% 26.5% 23.9%
80,000 26.7% 26.3% 30.4% 30.0% 28.7% 31.2% 24.2% 22.5% 26.7% 30.8% 33.1% 28.7% 25.7%
100,000 28.2% 28.2% 32.6% 32.2% 30.4% 33.2% 26.6% 24.5% 29.3% 32.8% 35.2% 30.3% 27.3%
175,000 32.3% 34.4% 37.9% 38.0% 35.0% 38.7% 32.6% 30.1% 36.2% 38.4% 41.4% 35.2% 32.5%
600,000 37.9% 42.5% 43.9% 49.3% 40.9% 46.7% 40.0% 37.5% 45.6% 44.7% 47.5% 41.4% 39.4%

The above rates are average tax rates, not marginal tax rates.
For marginal tax rate tables for all provinces, see the Marginal Tax Rates page.

2015 Taxes for Single Income Family, 2 Children Over 6 and Under 17 Years of Age.

The income shown below is employment income.  Taxable UCCB income of $1,440 (2 x $720) is also included for the family.
Taxes are reduced by the Family Tax Cut.
Negative amounts are refundable taxes paid to the taxpayer.
At the $10,000 taxable income level, refund of $1,240 reflects the federal refundable WITB of $1,750, less CPP contributions of $321.75, and less EI premiums of $188.  Refundable amounts in excess of $1,240 reflect provincial refundable amounts.  Refundable amounts less than $1,240 reflect lower WITB for that province (AB, BC, NU).

Employment
Income
AB BC MB NB NL NS NT NU ON PE QC SK YT
10,000 (938) (711) (1,582) (1,240) (1,240) (1,240) (1,940) (127) (1,240) (1,240) (1,561) (1,240) (1,240)
20,000 60 (371) (281) (39) (39) (39) (739) (538) (39) (39) (2,228) (39) (39)
30,000 2,740 3,213 3,070 2,968 2,740 3,619 2,144 1,135 3,040 3,727 1,174 2,740 3,109
40,000 5,066 7,668 6,529 6,252 6,773 7,314 4,775 4,208 5,271 7,490 6,351 4,821 5,786
50,000 8,071 10,476 9,943 10,041 10,044 10,823 7,535 6,992 9,041 10,877 11,719 7,411 8,594
60,000 10,705 12,889 12,947 13,388 12,931 13,968 9,936 9,136 11,895 13,891 15,186 10,343 11,134
80,000 16,176 18,019 19,767 19,823 18,982 20,773 15,067 14,007 17,378 20,587 22,133 16,414 16,404
100,000 23,000 25,176 28,265 27,951 26,466 28,988 22,295 20,526 25,238 28,751 30,761 23,838 23,230
175,000 51,405 57,162 61,976 62,319 57,283 63,580 52,840 48,779 59,278 63,062 68,013 55,164 52,689
600,000 222,092 251,812 259,176 291,444 241,308 276,080 235,803 220,903 269,226 264,384 280,364 242,164 232,539

Average Tax Rate (total taxes payable divided by total employment income)

Employment
Income
AB BC MB NB NL NS NT NU ON PE QC SK YT
10,000 -9.4% -7.1% -15.8% -12.4% -12.4% -12.4% -19.4% -1.3% -12.4% -12.4% -13.6% -12.4% -12.4%
20,000 0.3% -1.9% -1.4% -0.2% -0.2% -0.2% -3.7% -2.7% -0.2% -0.2% -10.4% -0.2% -0.2%
30,000 9.1% 10.7% 10.2% 9.9% 9.1% 12.1% 7.1% 3.8% 10.1% 12.4% 3.7% 9.1% 10.4%
40,000 12.7% 19.2% 16.3% 15.6% 16.9% 18.3% 11.9% 10.5% 13.2% 18.7% 15.3% 12.1% 14.5%
50,000 16.1% 21.0% 19.9% 20.1% 20.1% 21.6% 15.1% 14.0% 18.1% 21.8% 22.8% 14.8% 17.2%
60,000 17.8% 21.5% 21.6% 22.3% 21.6% 23.3% 16.6% 15.2% 19.8% 23.2% 24.7% 17.2% 18.6%
80,000 20.2% 22.5% 24.7% 24.8% 23.7% 26.0% 18.8% 17.5% 21.7% 25.7% 27.2% 20.5% 20.5%
100,000 23.0% 25.2% 28.3% 28.0% 26.5% 29.0% 22.3% 20.5% 25.2% 28.8% 30.3% 23.8% 23.2%
175,000 29.4% 32.7% 35.4% 35.6% 32.7% 36.3% 30.2% 27.9% 33.9% 36.0% 38.5% 31.5% 30.1%
600,000 37.0% 42.0% 43.2% 48.6% 40.2% 46.0% 39.3% 36.8% 44.9% 44.1% 46.6% 40.4% 38.8%

The above rates are average tax rates, not marginal tax rates.
For marginal tax rate tables for all provinces, see the Marginal Tax Rates page.

 

Revised: January 22, 2017

 

 

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