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2017 Canadian Income Tax Calculator
Canadian Tax and
Financial Information

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Need an accounting, tax or financial advisor? Look in our Directory.  Use above search box to easily find your topic!   Stay Connected with! Calculators -> Canadian Tax Calculator instructions  This calculator will retain all its data on your computer for the next time you use it, depending on your browser and settings. If you are using a public computer, click the reset button before closing the calculator.

 Type amounts into yellow cells.  Tab or use your mouse to click on the next cell.
 Amounts are recalculated automatically when you tab out of a cell or click elsewhere with your mouse, or click the Update button. 
 Choose your province 
 Tax Year 
 To open links without closing the calculator, right-click on the link and select open in new window. 
Combined Taxes Payable
 Birth year 
Birth year is needed for
CPP premiums and many
tax credits. Not needed
if you are age 19 to 64.
Birth year is needed for
CPP premiums and many
tax credits. Not needed
if you are age 19 to 64.
 Birth month (needed for CPP premiums if turning 18 or 70 during year) 
 Are you eligible to claim the disability amount tax credit? 
Disability Tax Credit
To qualify, a form T2201
Disability Tax Credit
Certificate must be
completed by a qualified
person (usually a medical
doctor), certified and
 Are you single? (must be "N" to calculate spouse tax) 
 Are you eligible to claim the working income tax benefit (WITB)? 
To be eligible, must be resident
in Canada throughout the year.
Must be 19 yrs old (unless
single parent, or married or
living common-law). NOT
eligible if in prison for at least
90 days during tax year. Click
on link for further information.
<- Grand Total
 Do you have children age 18 or less at December 31 of the taxation year? 
# children age 6 or less at Dec 31 of tax year -born 
Children age 6 or less:
Used for NS, NU and PE child amount for children less than 6 yrs old, and for equivalent to
spouse credit.
Children age 6 or less: total # of months which can be claimed  for these children, for NS/PE amount for young children:
NS or PE - total # of months which will be used for the child amount tax credit.
    For instance, for a child born in July, claim 5 months in the year born.  For a child turning 6 in February, claim 2 months.
In Nova Scotia, no months can be claimed for a child who you are claiming as an eligible dependent.
In Nunavut, there is no child amount tax credit when the child is claimed as an eligible dependent.
# children age 7 to 16 at Dec 31 of tax year -born  
Children age 16 or less:
Used for YT
child fitness tax credit and
equivalent to spouse credit.
# children age 17 at Dec 31 of tax year -born  
Children age 17:
Used for equivalent to
spouse credit, and for
NS sport and recreational
activity credit.
# children age 18 at Dec 31
Children age 18:
For equivalent to spouse,
MB Family Tax Benefit and
Refundable Personal Tax
Credit, ON/NS/PE Tax
Reduction, and SK Child
Amount Tax Credit. The SK
child amount must be claimed
first by the lower income
spouse. Unused amounts will
automatically be transferred to
the higher income spouse by
the calculator (included in
Amounts transferred from
spouse in the taxes and
premiums area).
Total # children age 17 or less at Dec 31 Total # children age 18 or less at Dec 31
 Can you claim a child or other eligible relative as an eligible dependant (equivalent to spouse)? 
Eligible Dependant (Equivalent to Spouse) Credit
If eligible, claim the equivalent to spouse (eligible dependant) tax credit for ONE of the following dependants: Child claimed as equiv. to spouse should still be included above.
Child age 18 or less at the end of year
Equivalent to spouse:
To determine if you are
eligible for this credit,
click on link for more
 Age of this child at the end of year (zero if under 1) 
OR other eligible relative age 18+
Equivalent to spouse:
To determine if you are
eligible for this credit,
click on link for more
Are you able to claim the Family/Canada Caregiver Amount for this person (child or other)?
Don't claim the Canada Caregiver Amount here for an infirm child under 18 unless they are your eligible dependant - this is done in the section below.
 Net income of dependant claimed as equivalent to spouse 
  Can you claim tax credits for parents or grandparents living with you, or any infirm dependants?
 Parents, Grandparents and Infirm Dependants 
Canada Caregiver Amount information  Taxpayer 
Are you able to claim the Family/Canada Caregiver Amount for your infirm spouse?
 Selecting Y above will also apply to the ON/YT caregiver amount. For other prov/terr, spouse is claimed below, as well as other dependants.   
Number of children under 18 for whom you are claiming the Family/Canada Caregiver Amount    To be claimed by
 Choose the caregiver credit for your province - the Federal credit will also be determined by this. 
  Dependants Tax Credit Claimed Net
Claim Amount
Claim Amount
Claim Amount
  Total Claimed  
Dependant #1
Dependant #2
Dependant #3
Dependant #4
ON/YT caregiver amount 2017/18 and BC 2018 for infirm adult dependant - the dependant does not have to live with you. Same for Infirm Adult 18+ other prov/terr.
  Provincial Claim Amounts   Taxpayer
Claim Amount
Claim Amount
  Total Claimed  
Dependant #1
Dependant #2
Dependant #3
Dependant #4
Note that there is no federal, ON or YT tax credit in 2017/18, or BC in 2018, for parent/grandparent living with you if they are not infirm.
  These tax credits can be split between 2 or more supporting taxpayers, but total claim cannot be more than maximum allowed for that dependant.  If the total amount claimed above exceeds the maximum allowable, the amount claimed will be reduced.  
 INCOME   Taxable Income 
Income from:
Federal Line#  Taxpayer 
Employment (T4 box 14) Lines 101/104
Other Income Line 104
should be included here,
but do not include it in
insurable earnings or
pensionable earnings
Other Income Line 104
should be included here,
but do not include it in
insurable earnings or
pensionable earnings
Are you required to pay EI premiums on ALL the above earnings (up to annual max)?
If you answered "N" above, please enter the insurable amount of your earnings, if any, below:
EI insurable earnings     
EI insurable earnings:
Usually same as employment earnings
Are you required to pay CPP contributions on ALL the above earnings (up to annual max)?
Required to pay CPP?
Use if you are 65 to 70 and have
elected to NOT pay CPP
premiums after starting to collect
your CPP retirement pension.
Also need to enter # of months
elected, below.
Use if you turned 18 or 70 in the
year, and also enter your birth
month above.
If you answered "N" above, please enter the pensionable amount of your earnings, if any, below:
CPP pensionable earnings     
CPP pensionable earnings:
Usually same as employment earnings
Employment insurance regular benefits (EI)  (T4E box 15, if rate in box 7 is 30%)
EI benefits:
If your EI benefits are not subject to
clawback, enter them as "Other income"
below. There is no clawback when (1) a
claimant was paid regular EI benefits for
less than one week in the ten years
prior to the taxation year of the current
benefits, or (2) the EI benefits are
"special benefits", such as (a)
pregnancy, maternity, or parental
benefits, (b) benefits due to a
prescribed illness, injury or quarantine,
or (c) compassionate care benefits.

Old Age Security (OAS) (T4A(OAS) box 18) Line 113
CPP/QPP retirement or disability pension (T4A(P) box 20) Line 114
CPP retirement pension:
Also enter # of months that
you were collecting CPP
during the year, if you are
>65 and have elected to
not pay CPP contributions.
# months in year collecting CPP pension
If you are 65 to 70 and collecting CPP, please indicate the # of months, if any, for which
    you are electing to NOT make CPP contributions in the year
Self-employment income (include bus. income/loss from rentals) Line 135-143
Rental income can be
business or property
income. These are
treated differently for tax
purposes. Click the link for
more information.
Property income/loss from
rentals goes in Other
CPP pensionable self-employment earnings 
Capital gains in excess of capital losses (zero if negative) - actual, not taxable
Cdn dividends eligible for enhanced div tax credit (T5 box 24) Actual divs
Cdn non-eligible dividends (T5 box 10) Actual divs
RRSP/RRIF withdrawals (when not eligible for pension tax credit)
Other income (EI special benefits, interest, foreign dividends, some pensions, etc)
Other income includes:
-Interest, foreign dividends
-Property income/loss from rentals
-Pension income for age< 65,
unless it is qualified pension income
-Retiring allowance (severance)
-Other income
Pension income (eligible for pension tax credit for persons 65+)
Qualified pension income (eligible for pension credit for any age)
  Qualified pension income (eligible for pension tax credit even if taxpayer is under 65) includes
   - life annuity payments from a superannuation or pension plan
   - pmts from a RRIF, or annuity pmts from an RRSP or from a DPSP, received as a result of the death of a spouse or common-law partner.
Workers' compensation benefits (box 10 on the T5007 slip) Line 144
Social assistance payments Line 145
Net federal supplements (box 21 on the T4A (OAS) slip) Line 146
Workers' compensation, social assistance and net federal supplements are included above, and deducted below to arrive at taxable income.
NS Seniors with GIS income on line 146 and provincial taxes payable on line 428 may get a refund of tax. Subtotal
Do you have pension income that you would like to split?
Pension splitting - maximum allowable is 50% of eligible pension income.  Make sure birth year entered for both Taxpayer and Spouse.
Make sure marital status above is correct, and enter number of months married.
Number of months married or living common-law
A. Total pension income eligible for pension tax credit (based on age)
Maximum pension amount transferable (50% x A/12 x #months married)
Amount that you are electing to transfer - from taxpayer to spouse
Amount that you are electing to transfer - from spouse to taxpayer
Transfer of pension income Line 116 $ from taxpayer to spouse 
$ from spouse to taxpayer 
 Any resulting additions to pension income are shown here, and reductions to income are in deductions area on Line 210. 
After pension splitting - pension income eligible for pension tax credit
Transfer of tax withheld from pension income that is eligible for pension splitting:  The tax deducted from pension income should also be included in the "Total income tax deducted" (at bottom). 
Total tax withheld from pension income (A above) of taxpayer  
Only include taxes
deducted from the
pension income which
is eligible for pension
Total tax withheld from pension income (A above) of spouse  
Only include taxes
deducted from the
pension income which
is eligible for pension
Total income for tax purposes - line 150
RRSP deduction Line 208
Other deductions (RPP, union dues, child care, interest expense, etc.)
Child care costs - not checked to see if exceeding limits Line 214
Deduction for elected split-pension amount Line 210
Deduction for 50% of CPP on self-employment income Line 222
Net income before adjustments (for calculation of clawbacks, zero if negative) - Line 234
Clawback of EI and OAS including Net Federal Supplements Line 235
Net income for tax purposes - Line 236
Workers' compensation, social assistance
Net capital losses of other years (after Oct 17, 2000) Line 253
Non-capital losses of other years / Capital gains deduction Lines 252/254
Northern residents deduction - not checked - use Form T2222 Line 255
Taxable income (zero if negative) - Line 260
Less dividend gross-up
Add back non-taxable portion of capital gains less capital losses carried forward
Add back clawbacks (the clawbacks are treated as another tax for the average tax rate calculation)
Adjusted taxable income (zero if negative) for average tax rate calculation at bottom
Click on links for more information on each tax credit  Taxpayer 
* Public transit costs: Fed/YT to Jun 30/17; ON only for 66+ in year, costs after Jun 30/17
Child Fitness Amounts
* Refundable YT child fitness-max $1,000 ea up to age 16
* BC child fitness/equip - max $500 ea, age 16 or less, 18 or less for disabled
* MB fitness tax credit - max $500 for up to age 24
Child Arts Amounts - click on link for more information
* BC, MB, YT child arts 
Home Buyers / Home Renovations
Federal first-time home buyers' tax credit (max $5,000 per qualifying home)
Federal home accessibility tax credit (max $10,000)
* SK first-time home buyers' tax credit (max $10,000 per qualifying home)
BC Seniors home renovation tax credit - refundable (max $10,000 per home)
NB Seniors home renovation tax credit - refundable (max $10,000 per home)
* These are not checked to ensure that the maximum allowable amount is not exceeded, but ON seniors' transit amount is checked for age.
Medical Expenses / Charitable Donations
Medical expenses-usually best claimed by lower income spouse
Charitable donations-usually best claimed by higher income spouse
  Carried forward donations are only required to be shown separately if some income is taxed at highest federal tax rate in current year.
If reducing donations because not all utilized, reduce carried forward donations first.
Donations carried forward from prior years
Donations in current taxation year
Max donations = 75% of net income. Does not account for % increase re donated capital property.
First Time Donor Super-Credit is available only for 2017 donations of money, and only if this is the first donation after 2007.
Is this the first donation after 2007 for both taxpayer and spouse?
Fitness and activity credits can be split between spouses, are available to greater age for child with disability
(except MB), and double the amount is available for child with disability.
Medical and donations can be claimed by either spouse-see which one works best.
Donations can be carried forward and used in a future year, or split with spouse.
Medical expenses can be claimed for any 12 month period ending in the tax year.
Homebuyers' tax credit can be shared by spouses - see what works best.
Tax credits for age, pension, disability, and family caregiver for infirm minor children (Fed/YT) are automatically transferred to other spouse if unused.  
Do you want to claim student loan interest, tuition, or education/textbook amounts?
Students Taxpayer
Student loan interest (can be carried fwd up to 5 years) Sch 1  Line 319   
Unused tuition/education/text amounts from prior year: Federal
Resident of different province at the previous year end - use the federal unused tuition/education/textbook amount as the provincial amount, unless moved to ON or PE.  If moved to ON from QC use federal amount, otherwise use provincial amount.  If moved to PE from QC use federal amount, otherwise use lower of federal or provincial amounts.  
Disabled students - claim full time months for part time months enrolled.
Ontario students - claim tuition amounts only for enrolments up to and including Sep 4, 2017, and education amounts only for enrolments from Jan 1 to Aug 31, 2017.
Saskatchewan students - claim tuition and education amounts only for enrolments from Jan 1 to Jun 30, 2017.
New Brunswick students - no tuition credit available.
Eligible tuition fees - Federal
Eligible tuition fees - Provincial
Provincial education / textbook amounts Part time
Full time
Unused tuition/education/textbook amounts before transfers to spouse Federal
Federal, NB and YT education/textbook amounts not available for 2017 and later years. NB tuition credit also eliminated for 2017.
Maximum allowable transfer from spouse   Federal
Unused amounts to transfer from spouse   Federal
These transfers show as part of "Amounts transferred from spouse". Provincial
Basic personal amount Line 300
Spouse/equivalent, plus family caregiver amt (Fed/YT) if applicable Lines 303/305 +367
Can. caregiver amt for spouse, or eligible dep. age 18+ Line 304 (Fed/ON/YT)
Note that line 304 above is reduced by any amount claimed on lines 303/305.
Family caregiver amount for infirm minor children Line 367 (Fed/YT)
Canada/ON/YT Caregiver amount
Amount for infirm dependants age 18+ (other than Fed/ON/YT)
 Line 5820 
Caregiver amount (other than Fed/ON/YT)
 Line 5840 
SK dependent children under 19
Age amount (reduced above certain income levels)
Senior supplementary (SK)
Amount for children under 6 (NS, NU, PE)
Family tax benefit (MB)
Employment insurance
CPP on empl earnings
1/2 CPP on self-empl earnings
Pension amount
Employment credit amount (Fed/YT)
Child care costs (NL only)
Public transit amount (Federal/YT only to Jun 30/17)
Child fitness (MB, YT, BC (BC +50% re equipment))
Children's arts amount (BC, MB, YT)
Fed/SK first-time homebuyers' amount
Federal home accessibility tax credit
Disability amount
Tuition, education and textbook amounts
Amounts transferred from spouse
Medical expenses
Student loan interest (see bottom for amount unused)
Total amount for non-refundable tax credits (B) Line 335
Line 338 Non-refundable tax credits @ (B) x
Donations tax credit
Total non-refundable tax credits Line 350
Tax subtotal before dividend tax credits
Ontario provincial surtax
Enhanced dividend tax credit
Small business dividend tax credit
Less minimum tax carryover (enter as positive)-only used if zero amt current year
Additional tax for alternative minimum tax (AMT)
Provincial surtax except Ontario
Low income tax reduction - non-refundable
NS age tax credit for low income seniors - non-refundable
BC/NB seniors home reno tax credit
ON refundable seniors' public transit tax credit, if age 66+ in tax year
YT refundable child fitness tax credit
Federal refundable medical expense supplement
Federal refundable working income tax benefit
Newfoundland & Labrador temporary deficit reduction levy
Ontario health premium
Other refundable tax credits available in BC, MB, ON, NU, YT - choose below, and enter the amount of the credit as a NEGATIVE amount (not checked)
Income tax payable (refundable if negative)
 Line 420 
 Line 428 
Clawback payable re EI and OAS Line 422
CPP on self-employment income Line 421
Total payable by taxpayer / (refundable if negative)  before deducting taxes paid 
Total income tax deducted (information slips/instalments) - not CPP/EI premiums
Income tax deducted:
Include both federal and
provincial income tax paid.
Do not include CPP
contributions or EI
premiums shown on T4.
 include all income tax paid 
Transfer of withholding tax re pension splitting
Adjusted total income tax credits
Balance payable (refund due if negative) after above payments/credits
CPP paid on employment income
EI paid on employment income
Total taxes, clawbacks, CPP/EI premiums
Adjusted taxable income before taxes / before RRSP deduction
Adjusted taxable income after taxes / before RRSP deduction
Tax savings re RRSPs / % tax savings (see note below) / Marginal tax rate
Average tax rate based on taxable income
= total taxes, clawbacks, CPP/EI divided by taxable income
Avg tax rate based on adjusted taxable income
Notes:  Marginal tax rate is not correct when OAS clawback is increasing - see RRSP % tax savings for correct marginal tax rate.
RRSP contributions by one spouse may also reduce the taxes payable of the other spouse - this is not reflected in the RRSP savings.
Unused student loan interest
Donations in excess of 75% of net income - carry forward
 Alternative minimum tax (AMT) is estimated based on available information, and is only useful as it relates to capital gains and Canadian dividends. 
This calculator is intended to be used for planning purposes.  It does not include every available tax credit.  We strive for accuracy, but cannot guarantee it.
Calculations are based on rates known as of September 16, 2018. 

Questions or comments on the 2017 Detailed Canadian Income Tax calculator? 
We normally reply within 1 business day - no reply? Check your spam folder.

Revised: September 09, 2019



















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