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 2018 rates, because 2018 payments are based on 2017 income.
Taxes reflect 2017 income tax rates as known at May 24, 2019. The amounts were recalculated, and BC had reductions in several income levels due to the reduction of the MSP rates. QC also had reductions at most income levels due to the reduction of the lowest tax rate and most non-refundable tax credit rates from 16% to 15%
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.
At the $10,000 taxable income level, refund of $558 reflects the federal refundable WITB of $1,043, less CPP contributions of $321.75, and less EI premiums of $163. Refundable amounts in excess of $558 reflect higher WITB for that province (AB, QC), and/or provincial refundable amounts (BC, MB, NT, QC). 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 | (637) | (609) | (653) | (558) | (558) | (558) | (908) | 85 | (558) | (558) | (1,709) | (558) | (558) |
| 20,000 | 2,066 | 1,956 | 3,056 | 2,381 | 2,191 | 2,911 | 1,908 | 1,224 | 2,457 | 2,898 | 2,523 | 2,350 | 2,436 |
| 30,000 | 5,060 | 5,150 | 6,153 | 5,644 | 5,781 | 5,867 | 4,393 | 3,755 | 5,319 | 6,073 | 6,384 | 5,413 | 5,093 |
| 40,000 | 8,053 | 7,970 | 9,387 | 8,844 | 8,894 | 9,364 | 6,879 | 6,345 | 8,000 | 9,368 | 9,912 | 8,477 | 7,751 |
| 50,000 | 11,271 | 11,050 | 12,875 | 12,492 | 12,570 | 13,084 | 9,821 | 8,988 | 11,225 | 12,967 | 13,904 | 11,860 | 10,739 |
| 60,000 | 14,533 | 14,097 | 16,410 | 16,238 | 16,486 | 16,860 | 12,855 | 11,768 | 14,417 | 16,610 | 17,928 | 15,396 | 13,911 |
| 80,000 | 20,633 | 19,798 | 23,618 | 23,302 | 23,994 | 24,294 | 18,615 | 17,268 | 20,566 | 23,935 | 25,411 | 22,046 | 19,811 |
| 100,000 | 27,183 | 26,639 | 31,648 | 31,119 | 31,804 | 32,235 | 25,490 | 23,467 | 28,127 | 31,825 | 33,749 | 29,146 | 26,316 |
| 175,000 | 56,361 | 57,941 | 65,178 | 65,100 | 65,038 | 66,715 | 55,856 | 51,512 | 62,053 | 66,075 | 70,073 | 60,103 | 55,591 |
| 600,000 | 257,683 | 259,553 | 278,265 | 290,512 | 282,708 | 295,102 | 254,706 | 239,525 | 287,889 | 283,285 | 295,690 | 261,928 | 251,329 |
| Employment Income |
AB | BC | MB | NB | NL | NS | NT | NU | ON | PE | QC | SK | YT |
| 10,000 | -6.4% | -6.1% | -6.5% | -5.6% | -5.6% | -5.6% | -9.1% | 0.8% | -5.6% | -5.6% | -17.1% | -5.6% | -5.6% |
| 20,000 | 10.3% | 9.8% | 15.3% | 11.9% | 11.0% | 14.6% | 9.5% | 6.1% | 12.3% | 14.5% | 12.6% | 11.7% | 12.2% |
| 30,000 | 16.9% | 17.2% | 20.5% | 18.8% | 19.3% | 19.6% | 14.6% | 12.5% | 17.7% | 20.2% | 21.3% | 18.0% | 17.0% |
| 40,000 | 20.1% | 19.9% | 23.5% | 22.1% | 22.2% | 23.4% | 17.2% | 15.9% | 20.0% | 23.4% | 24.8% | 21.2% | 19.4% |
| 50,000 | 22.5% | 22.1% | 25.7% | 25.0% | 25.1% | 26.2% | 19.6% | 18.0% | 22.5% | 25.9% | 27.8% | 23.7% | 21.5% |
| 60,000 | 24.2% | 23.5% | 27.4% | 27.1% | 27.5% | 28.1% | 21.4% | 19.6% | 24.0% | 27.7% | 29.9% | 25.7% | 23.2% |
| 80,000 | 25.8% | 24.7% | 29.5% | 29.1% | 30.0% | 30.4% | 23.3% | 21.6% | 25.7% | 29.9% | 31.8% | 27.6% | 24.8% |
| 100,000 | 27.2% | 26.6% | 31.6% | 31.1% | 31.8% | 32.2% | 25.5% | 23.5% | 28.1% | 31.8% | 33.7% | 29.1% | 26.3% |
| 175,000 | 32.2% | 33.1% | 37.2% | 37.2% | 37.2% | 38.1% | 31.9% | 29.4% | 35.5% | 37.8% | 40.0% | 34.3% | 31.8% |
| 600,000 | 42.9% | 43.3% | 46.4% | 48.4% | 47.1% | 49.2% | 42.5% | 39.9% | 48.0% | 47.2% | 49.3% | 43.7% | 41.9% |
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.
At the $10,000 taxable income level, refund of $1,265 reflects the federal refundable WITB of $1,750, less CPP contributions of $321.75, and less EI premiums of $163. Refundable amounts in excess of $1,265 reflect provincial refundable amounts (MB, NT). Refundable amounts less than $1,265 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 | (942) | (684) | (1,607) | (1,265) | (1,265) | (1,265) | (1,965) | (115) | (1,265) | (1,265) | (1,579) | (1,265) | (1,265) |
| 20,000 | (83) | (474) | (445) | (203) | (203) | (203) | (903) | (567) | (203) | (203) | (2,304) | (203) | (203) |
| 30,000 | 2,363 | 2,752 | 2,530 | 2,445 | 2,363 | 3,196 | 1,663 | 631 | 2,663 | 2,998 | 523 | 2,363 | 2,604 |
| 40,000 | 4,439 | 5,944 | 5,962 | 5,708 | 6,394 | 6,873 | 4,253 | 3,664 | 4,873 | 6,793 | 5,299 | 4,423 | 5,261 |
| 50,000 | 7,657 | 9,193 | 9,589 | 9,656 | 10,186 | 10,594 | 7,233 | 6,718 | 8,575 | 10,542 | 10,876 | 7,078 | 8,249 |
| 60,000 | 10,919 | 12,359 | 13,221 | 13,679 | 14,103 | 14,369 | 10,268 | 9,497 | 12,235 | 14,185 | 14,901 | 10,613 | 11,422 |
| 80,000 | 17,019 | 18,061 | 20,624 | 20,743 | 21,610 | 21,803 | 16,028 | 14,997 | 18,315 | 21,510 | 22,384 | 17,263 | 17,322 |
| 100,000 | 23,569 | 24,902 | 28,848 | 28,561 | 29,420 | 29,744 | 22,903 | 21,196 | 25,701 | 29,400 | 30,721 | 24,363 | 23,826 |
| 175,000 | 52,747 | 56,203 | 62,446 | 62,541 | 62,655 | 64,224 | 53,268 | 49,242 | 59,628 | 63,583 | 67,046 | 55,320 | 53,101 |
| 600,000 | 254,069 | 257,816 | 275,533 | 287,953 | 280,325 | 292,611 | 252,118 | 237,254 | 285,464 | 280,792 | 292,663 | 257,145 | 248,839 |
| Employment Income |
AB | BC | MB | NB | NL | NS | NT | NU | ON | PE | QC | SK | YT |
| 10,000 | -9.4% | -6.8% | -16.1% | -12.7% | -12.7% | -12.7% | -19.7% | -1.2% | -12.7% | -12.7% | -15.8% | -12.7% | -12.7% |
| 20,000 | -0.4% | -2.4% | -2.2% | -1.0% | -1.0% | -1.0% | -4.5% | -2.8% | -1.0% | -1.0% | -11.5% | -1.0% | -1.0% |
| 30,000 | 7.9% | 9.2% | 8.4% | 8.1% | 7.9% | 10.7% | 5.5% | 2.1% | 8.9% | 10.0% | 1.7% | 7.9% | 8.7% |
| 40,000 | 11.1% | 14.9% | 14.9% | 14.3% | 16.0% | 17.2% | 10.6% | 9.2% | 12.2% | 17.0% | 13.2% | 11.1% | 13.2% |
| 50,000 | 15.3% | 18.4% | 19.2% | 19.3% | 20.4% | 21.2% | 14.5% | 13.4% | 17.2% | 21.1% | 21.8% | 14.2% | 16.5% |
| 60,000 | 18.2% | 20.6% | 22.0% | 22.8% | 23.5% | 23.9% | 17.1% | 15.8% | 20.4% | 23.6% | 24.8% | 17.7% | 19.0% |
| 80,000 | 21.3% | 22.6% | 25.8% | 25.9% | 27.0% | 27.3% | 20.0% | 18.7% | 22.9% | 26.9% | 28.0% | 21.6% | 21.7% |
| 100,000 | 23.6% | 24.9% | 28.8% | 28.6% | 29.4% | 29.7% | 22.9% | 21.2% | 25.7% | 29.4% | 30.7% | 24.4% | 23.8% |
| 175,000 | 30.1% | 32.1% | 35.7% | 35.7% | 35.8% | 36.7% | 30.4% | 28.1% | 34.1% | 36.3% | 38.3% | 31.6% | 30.3% |
| 600,000 | 42.3% | 43.0% | 45.9% | 48.0% | 46.7% | 48.8% | 42.0% | 39.5% | 47.6% | 46.8% | 48.8% | 42.9% | 41.5% |
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.