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Home  ->  Tax Rates   ->   Tax comparisons by province -> 2012 Tax Comparisons Employment Income

2012 Tax Comparisons Employment Income

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 2012 are confirmed to CRA except QC, which is estimated using QC 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 refundable federal tax abatement.
QC provincial tax includes 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 2013 rates, because 2013 payments are based on 2012 income.
Taxes reflect 2012 income tax rates as known at November 15, 2012.

2012 Taxes for a Single Person

Employment
Income		 AB BC MB NB NL NS NT NU ON PE QC SK YT
10,000 (554) (598) (560) (465) (465) (465) (815) 105 (465) (465) (1,560) (465) (465)
20,000 2,371 2,259 3,289 2,672 2,946 3,076 2,132 1,473 2,693 3,307 3,135 2,644 2,554
30,000 5,380 5,766 6,401 5,897 5,827 6,047 4,634 4,083 5,540 6,296 6,920 5,746 5,436
40,000 8,388 8,568 9,659 8,996 8,962 9,559 7,171 6,580 8,278 9,606 10,606 8,848 8,169
50,000 11,851 11,831 13,392 12,674 12,689 13,524 10,398 9,558 11,835 13,450 14,841 12,563 11,546
60,000 15,055 14,805 16,871 16,088 16,142 17,237 13,362 12,262 14,954 17,034 18,732 16,066 14,718
80,000 21,455 20,912 24,425 22,919 23,156 24,971 19,517 18,062 21,556 24,659 26,435 23,066 21,054
100,000 28,439 28,264 32,889 30,383 30,800 33,346 26,941 24,816 29,926 32,983 35,345 30,650 28,318
175,000 56,717 59,961 66,717 61,427 61,553 68,124 57,780 53,409 63,761 67,538 70,695 62,275 58,694
600,000 222,466 245,715 263,917 245,451 241,328 280,624 240,742 225,534 262,710 268,861 275,060 249,275 238,886

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 -5.5% -6.0% -5.6% -4.7% -4.7% -4.7% -8.2% 1.1% -4.7% -4.7% -15.6% -4.7% -4.7%
20,000 11.9% 11.3% 16.4% 13.4% 14.7% 15.4% 10.7% 7.4% 13.5% 16.5% 15.7% 13.2% 12.8%
30,000 17.9% 19.2% 21.3% 19.7% 19.4% 20.2% 15.4% 13.6% 18.5% 21.0% 23.1% 19.2% 18.1%
40,000 21.0% 21.4% 24.1% 22.5% 22.4% 23.9% 17.9% 16.5% 20.7% 24.0% 26.5% 22.1% 20.4%
50,000 23.7% 23.7% 26.8% 25.3% 25.4% 27.0% 20.8% 19.1% 23.7% 26.9% 29.7% 25.1% 23.1%
60,000 25.1% 24.7% 28.1% 26.8% 26.9% 28.7% 22.3% 20.4% 24.9% 28.4% 31.2% 26.8% 24.5%
80,000 26.8% 26.1% 30.5% 28.6% 28.9% 31.2% 24.4% 22.6% 26.9% 30.8% 33.0% 28.8% 26.3%
100,000 28.4% 28.3% 32.9% 30.4% 30.8% 33.3% 26.9% 24.8% 29.9% 33.0% 35.3% 30.7% 28.3%
175,000 32.4% 34.3% 38.1% 35.1% 35.2% 38.9% 33.0% 30.5% 36.4% 38.6% 40.4% 35.6% 33.5%
600,000 37.1% 41.0% 44.0% 40.9% 40.2% 46.8% 40.1% 37.6% 43.8% 44.8% 45.8% 41.5% 39.8%

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.

Single-income family, 2 children over 6 and under 17 years of age:

Employment
Income		 AB BC MB NB NL NS NT NU ON PE QC SK YT
10,000 (943) (598) (1,587) (1,245) (1,245) (1,245) (1,945) (95) (1,245) (1,245) (1,582) (1,245) (1,245)
20,000 235 (94) (102) 140 140 140 (560) (433) 140 140 (1,784) 140 140
30,000 2,013 2,342 2,297 2,345 2,428 2,841 1,407 607 2,313 3,224 620 2,013 2,085
40,000 4,380 6,582 5,752 5,623 6,163 6,533 4,068 3,656 4,610 6,684 6,145 4,090 4,818
50,000 7,842 9,844 9,625 9,601 9,890 10,498 7,334 6,789 9,052 10,528 11,522 7,392 8,195
60,000 11,046 12,818 13,200 13,096 13,344 14,211 10,298 9,493 12,270 14,112 15,413 10,895 11,367
80,000 17,446 18,925 20,949 19,927 20,357 21,945 16,453 15,293 18,791 21,737 23,116 17,895 17,703
100,000 24,430 26,277 29,608 27,391 28,001 30,320 23,877 22,047 27,016 30,061 32,026 25,479 24,914
175,000 52,708 57,944 63,504 58,435 58,754 65,098 54,715 50,640 60,851 64,552 67,376 57,104 55,290
600,000 218,457 243,668 260,704 242,459 238,529 277,598 237,678 222,765 259,801 265,874 272,290 244,104 235,481

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% -6.0% -15.9% -12.5% -12.5% -12.5% -19.5% -1.0% -12.5% -12.5% -15.8% -12.5% -12.5%
20,000 1.2% -0.5% -0.5% 0.7% 0.7% 0.7% -2.8% -2.2% 0.7% 0.7% -8.9% 0.7% 0.7%
30,000 6.7% 7.8% 7.7% 7.8% 8.1% 9.5% 4.7% 2.0% 7.7% 10.7% 2.1% 6.7% 7.0%
40,000 11.0% 16.5% 14.4% 14.1% 15.4% 16.3% 10.2% 9.1% 11.5% 16.7% 15.4% 10.2% 12.0%
50,000 15.7% 19.7% 19.3% 19.2% 19.8% 21.0% 14.7% 13.6% 18.1% 21.1% 23.0% 14.8% 16.4%
60,000 18.4% 21.4% 22.0% 21.8% 22.2% 23.7% 17.2% 15.8% 20.5% 23.5% 25.7% 18.2% 18.9%
80,000 21.8% 23.7% 26.2% 24.9% 25.4% 27.4% 20.6% 19.1% 23.5% 27.2% 28.9% 22.4% 22.1%
100,000 24.4% 26.2% 29.6% 27.4% 28.0% 30.3% 23.9% 22.0% 27.0% 30.1% 32.0% 25.5% 24.9%
175,000 30.1% 33.1% 36.3% 33.4% 33.6% 37.2% 31.3% 28.9% 34.8% 36.9% 38.5% 32.6% 31.6%
600,000 36.4% 40.6% 43.5% 40.4% 39.8% 46.3% 39.6% 37.1% 43.3% 44.3% 45.4% 40.7% 39.2%

Revised: March 19, 2024

 

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