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Tax Comparison 2016

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Tax Rates -> Tax comparisons by province -> 2016 Comparisons of Taxes on Employment Income

Tax Comparisons by Province and Territory for 2016

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 2016 are not yet available on Canada Revenue Agency (CRA) website, so are estimated using 2016 indexation.
CPP/QPP contributions and EI premiums are included in taxes.
Negative amounts are refundable taxes paid to the taxpayer.
QC provincial tax is net of the 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 2017 rates, because 2017 payments are based on 2016 income.
Taxes reflect 2016 income tax rates as known at June 13, 2016.

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

2016 Taxes for a Single Person

At the $10,000 taxable income level, refund of $518 reflects the federal refundable WITB of $1,028, 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, NT).
At $10,000 of employment income, NU has a much lower WITB of $204, and a cost of living refundable tax credit of $200.

Employment
Income
AB BC MB NB NL NS NT NU ON PE QC SK YT
10,000 (613) (636) (613) (518) (518) (518) (868) 106 (518) (518) (1,689) (518) (518)
20,000 2,154 2,096 3,135 2,474 2,393 2,976 1,985 1,294 2,545 2,978 2,664 2,445 2,514
30,000 5,166 5,488 6,250 5,756 5,784 5,951 4,491 3,866 5,414 6,171 6,680 5,550 5,190
40,000 8,179 8,530 9,512 8,959 8,885 9,467 6,996 6,459 8,115 9,485 10,340 8,656 7,867
50,000 11,450 11,725 13,053 12,690 12,519 13,241 10,008 9,177 11,423 13,138 14,550 12,128 10,926
60,000 14,693 14,751 16,569 16,416 16,217 16,997 13,022 11,935 14,594 16,762 18,548 15,669 14,078
80,000 20,793 20,492 23,824 23,480 23,319 24,431 18,782 17,435 20,764 24,087 26,027 22,369 19,978
100,000 27,413 27,430 31,923 31,387 30,898 32,442 25,769 23,727 28,478 32,046 34,448 29,588 26,577
175,000 56,701 58,835 65,511 65,501 63,067 66,980 56,227 51,881 62,463 66,355 71,660 60,828 55,947
600,000 258,201 260,561 278,712 291,027 274,111 295,480 255,190 240,007 288,413 283,678 297,371 263,828 251,799

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 -6.1% -6.4% -6.1% -5.2% -5.2% -5.2% -8.7% 1.1% -5.2% -5.2% -16.9% -5.2% -5.2%
20,000 10.8% 10.5% 15.7% 12.4% 12.0% 14.9% 9.9% 6.5% 12.7% 14.9% 13.3% 12.2% 12.6%
30,000 17.2% 18.3% 20.8% 19.2% 19.3% 19.8% 15.0% 12.9% 18.0% 20.6% 22.3% 18.5% 17.3%
40,000 20.4% 21.3% 23.8% 22.4% 22.2% 23.7% 17.5% 16.1% 20.3% 23.7% 25.9% 21.6% 19.7%
50,000 22.9% 23.4% 26.1% 25.4% 25.0% 26.5% 20.0% 18.4% 22.8% 26.3% 29.1% 24.3% 21.9%
60,000 24.5% 24.6% 27.6% 27.4% 27.0% 28.3% 21.7% 19.9% 24.3% 27.9% 30.9% 26.1% 23.5%
80,000 26.0% 25.6% 29.8% 29.4% 29.1% 30.5% 23.5% 21.8% 26.0% 30.1% 32.5% 28.0% 25.0%
100,000 27.4% 27.4% 31.9% 31.4% 30.9% 32.4% 25.8% 23.7% 28.5% 32.0% 34.4% 29.6% 26.6%
175,000 32.4% 33.6% 37.4% 37.4% 36.0% 38.3% 32.1% 29.6% 35.7% 37.9% 40.9% 34.8% 32.0%
600,000 43.0% 43.4% 46.5% 48.5% 45.7% 49.2% 42.5% 40.0% 48.1% 47.3% 49.6% 44.0% 42.0%

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.

2016 Taxes for Single Income Family, 2 Children Over 6 and Under 17 Years of Age.

Taxable UCCB income of $720 (2 x $60 per month x 6 months) is also included for the family.
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).
A few provinces (BC, MB, NT and NU) have a refundable tax credit at $10,000 of taxable income.

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) (113) (1,240) (1,240) (1,559) (1,240) (1,240)
20,000 6 (433) (336) (94) (94) (94) (794) (541) (94) (94) (2,322) (94) (94)
30,000 2,586 3,009 2,837 2,709 2,586 3,413 1,926 906 2,886 3,246 840 2,586 2,889
40,000 4,793 6,818 6,297 5,992 6,682 7,108 4,557 3,979 5,117 7,060 5,937 4,667 5,566
50,000 8,064 10,373 9,977 10,022 10,316 10,883 7,588 7,060 8,984 10,863 11,648 7,450 8,625
60,000 11,307 13,639 13,590 14,001 14,014 14,638 10,602 9,819 12,551 14,487 15,647 10,991 11,777
80,000 17,407 19,380 21,039 21,065 21,116 22,072 16,362 15,319 18,636 21,812 23,125 17,691 17,677
100,000 24,027 26,318 29,333 28,972 28,695 30,083 23,349 21,611 26,195 29,771 31,546 24,910 24,275
175,000 53,314 57,724 62,989 63,086 60,864 64,621 53,807 49,765 60,181 64,014 68,758 56,149 53,646
600,000 254,815 259,449 276,190 288,612 271,908 293,122 252,770 237,890 286,130 281,337 294,470 259,150 249,497

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% -1.1% -12.4% -12.4% -14.5% -12.4% -12.4%
20,000 0.0% -2.2% -1.7% -0.5% -0.5% -0.5% -4.0% -2.7% -0.5% -0.5% -11.2% -0.5% -0.5%
30,000 8.6% 10.0% 9.5% 9.0% 8.6% 11.4% 6.4% 3.0% 9.6% 10.8% 2.7% 8.6% 9.6%
40,000 12.0% 17.0% 15.7% 15.0% 16.7% 17.8% 11.4% 9.9% 12.8% 17.7% 14.6% 11.7% 13.9%
50,000 16.1% 20.7% 20.0% 20.0% 20.6% 21.8% 15.2% 14.1% 18.0% 21.7% 23.0% 14.9% 17.2%
60,000 18.8% 22.7% 22.7% 23.3% 23.4% 24.4% 17.7% 16.4% 20.9% 24.1% 25.8% 18.3% 19.6%
80,000 21.8% 24.2% 26.3% 26.3% 26.4% 27.6% 20.5% 19.1% 23.3% 27.3% 28.6% 22.1% 22.1%
100,000 24.0% 26.3% 29.3% 29.0% 28.7% 30.1% 23.3% 21.6% 26.2% 29.8% 31.3% 24.9% 24.3%
175,000 30.5% 33.0% 36.0% 36.0% 34.8% 36.9% 30.7% 28.4% 34.4% 36.6% 39.1% 32.1% 30.7%
600,000 42.5% 43.2% 46.0% 48.1% 45.3% 48.9% 42.1% 39.6% 47.7% 46.9% 49.0% 43.2% 41.6%

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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