CPP/QPP contributions and EI premiums are included in taxes.
Negative amounts are refundable taxes paid to the taxpayer.
QC total 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 2019 rates, because 2019 payments are based on 2018 income.
Taxes reflect 2018 income tax rates as known at May 24, 2019.
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 $571 reflects the federal refundable WITB of $1,059, less CPP contributions of $321.75, and less EI premiums of $166. Refundable amounts in excess of $571 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 $200, and a cost of living refundable tax credit of $200.
| Employment Income |
2018 Taxes for a Single Person | ||||||||||||
| AB | BC | MB | NB | NL | NS | NT | NU | ON | PE | QC | SK | YT | |
| 10,000 | (651) | (606) | (666) | (571) | (571) | (571) | (921) | 88 | (571) | (571) | (1,737) | (571) | (571) |
| 20,000 | 1,984 | 1,882 | 3,020 | 2,325 | 2,027 | 2,624 | 1,871 | 1,182 | 2,406 | 2,776 | 2,400 | 2,318 | 2,400 |
| 30,000 | 5,015 | 5,095 | 6,119 | 5,591 | 5,736 | 5,608 | 4,359 | 3,702 | 5,288 | 5,953 | 6,325 | 5,361 | 5,060 |
| 40,000 | 8,011 | 7,921 | 9,348 | 8,810 | 8,789 | 9,160 | 6,847 | 6,318 | 7,972 | 9,250 | 9,847 | 8,403 | 7,719 |
| 50,000 | 11,194 | 10,966 | 12,801 | 12,391 | 12,430 | 12,898 | 9,737 | 8,907 | 11,131 | 12,814 | 13,801 | 11,729 | 10,654 |
| 60,000 | 14,484 | 14,042 | 16,364 | 16,164 | 16,375 | 16,754 | 12,800 | 11,716 | 14,352 | 16,485 | 17,859 | 15,267 | 13,856 |
| 80,000 | 20,584 | 19,700 | 23,534 | 23,228 | 23,854 | 24,267 | 18,560 | 17,216 | 20,476 | 23,810 | 25,350 | 21,867 | 19,756 |
| 100,000 | 27,057 | 26,432 | 31,487 | 30,949 | 31,587 | 32,132 | 25,314 | 23,312 | 27,860 | 31,623 | 33,594 | 28,840 | 26,158 |
| 175,000 | 56,122 | 58,141 | 64,952 | 64,782 | 64,700 | 66,547 | 55,577 | 51,240 | 61,722 | 65,798 | 69,851 | 59,545 | 55,328 |
| 600,000 | 257,263 | 268,558 | 277,919 | 290,074 | 282,196 | 294,814 | 254,307 | 239,132 | 287,437 | 282,888 | 295,367 | 260,188 | 250,945 |
| Employment Income |
2018 Average Tax Rates for a Single Person | ||||||||||||
| AB | BC | MB | NB | NL | NS | NT | NU | ON | PE | QC | SK | YT | |
| 10,000 | -6.5% | -6.1% | -6.7% | -5.7% | -5.7% | -5.7% | -9.2% | 0.9% | -5.7% | -5.7% | -17.4% | -5.7% | -5.7% |
| 20,000 | 9.9% | 9.4% | 15.1% | 11.6% | 10.1% | 13.1% | 9.4% | 5.9% | 12.0% | 13.9% | 12.0% | 11.6% | 12.0% |
| 30,000 | 16.7% | 17.0% | 20.4% | 18.6% | 19.1% | 18.7% | 14.5% | 12.3% | 17.6% | 19.8% | 21.1% | 17.9% | 16.9% |
| 40,000 | 20.0% | 19.8% | 23.4% | 22.0% | 22.0% | 22.9% | 17.1% | 15.8% | 19.9% | 23.1% | 24.6% | 21.0% | 19.3% |
| 50,000 | 22.4% | 21.9% | 25.6% | 24.8% | 24.9% | 25.8% | 19.5% | 17.8% | 22.3% | 25.6% | 27.6% | 23.5% | 21.3% |
| 60,000 | 24.1% | 23.4% | 27.3% | 26.9% | 27.3% | 27.9% | 21.3% | 19.5% | 23.9% | 27.5% | 29.8% | 25.4% | 23.1% |
| 80,000 | 25.7% | 24.6% | 29.4% | 29.0% | 29.8% | 30.3% | 23.2% | 21.5% | 25.6% | 29.8% | 31.7% | 27.3% | 24.7% |
| 100,000 | 27.1% | 26.4% | 31.5% | 30.9% | 31.6% | 32.1% | 25.3% | 23.3% | 27.9% | 31.6% | 33.6% | 28.8% | 26.2% |
| 175,000 | 32.1% | 33.2% | 37.1% | 37.0% | 37.0% | 38.0% | 31.8% | 29.3% | 35.3% | 37.6% | 39.9% | 34.0% | 31.6% |
| 600,000 | 42.9% | 44.8% | 46.3% | 48.3% | 47.0% | 49.1% | 42.4% | 39.9% | 47.9% | 47.1% | 49.2% | 43.4% | 41.8% |
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.
At the $10,000 taxable income level, refund of $1,262 reflects the federal refundable WITB of $1,750, less CPP contributions of $321.75, and less EI premiums of $166. Refundable amounts in excess of $1,262 reflect provincial refundable amounts (MB, NT, QC). Refundable amounts less than $1,262 reflect lower WITB for that province (AB, BC, NU). QC has lower WITB but this is more than offset by the QC tax credit respecting the work premium.
| Employment Income |
2018 Taxes for a Single Income Family With 2 Children | ||||||||||||
| AB | BC | MB | NB | NL | NS | NT | NU | ON | PE | QC | SK | YT | |
| 10,000 | (939) | (681) | (1,604) | (1,262) | (1,262) | (1,262) | (1,962) | (112) | (1,262) | (1,262) | (1,576) | (1,262) | (1,262) |
| 20,000 | (140) | (538) | (504) | (262) | (262) | (262) | (962) | (581) | (262) | (262) | (2,407) | (262) | (262) |
| 30,000 | 2,316 | 2,656 | 2,470 | 2,343 | 2,316 | 2,674 | 1,616 | 513 | 2,616 | 2,769 | 447 | 2,316 | 2,532 |
| 40,000 | 4,378 | 5,860 | 5,897 | 5,609 | 6,051 | 6,458 | 4,182 | 3,549 | 4,828 | 6,566 | 5,109 | 4,378 | 5,192 |
| 50,000 | 7,531 | 9,074 | 9,489 | 9,489 | 10,001 | 10,249 | 7,110 | 6,602 | 8,357 | 10,280 | 10,712 | 6,991 | 8,127 |
| 60,000 | 10,821 | 12,270 | 13,148 | 13,562 | 13,946 | 14,158 | 10,174 | 9,412 | 12,136 | 13,951 | 14,770 | 10,529 | 11,329 |
| 80,000 | 16,921 | 17,928 | 20,513 | 20,631 | 21,425 | 21,751 | 15,934 | 14,912 | 18,216 | 21,276 | 22,260 | 17,129 | 17,229 |
| 100,000 | 23,394 | 24,660 | 28,660 | 28,352 | 29,158 | 29,615 | 22,687 | 21,007 | 25,396 | 29,089 | 30,505 | 24,102 | 23,631 |
| 175,000 | 52,459 | 56,369 | 62,194 | 62,185 | 62,271 | 64,030 | 52,951 | 48,935 | 59,258 | 63,188 | 66,761 | 54,808 | 52,801 |
| 600,000 | 253,600 | 266,785 | 275,161 | 287,477 | 279,767 | 292,297 | 251,681 | 236,828 | 284,973 | 280,278 | 292,278 | 255,450 | 248,417 |
| Employment Income |
2018 Average Tax Rates for a Single Income Family With 2 Children | ||||||||||||
| AB | BC | MB | NB | NL | NS | NT | NU | ON | PE | QC | SK | YT | |
| 10,000 | -9.4% | -6.8% | -16.0% | -12.6% | -12.6% | -12.6% | -19.6% | -1.1% | -12.6% | -12.6% | -15.8% | -12.6% | -12.6% |
| 20,000 | -0.7% | -2.7% | -2.5% | -1.3% | -1.3% | -1.3% | -4.8% | -2.9% | -1.3% | -1.3% | -12.0% | -1.3% | -1.3% |
| 30,000 | 7.7% | 8.9% | 8.2% | 7.8% | 7.7% | 8.9% | 5.4% | 1.7% | 8.7% | 9.2% | 1.5% | 7.7% | 8.4% |
| 40,000 | 10.9% | 14.7% | 14.7% | 14.0% | 15.1% | 16.1% | 10.5% | 8.9% | 12.1% | 16.4% | 12.8% | 10.9% | 13.0% |
| 50,000 | 15.1% | 18.1% | 19.0% | 19.0% | 20.0% | 20.5% | 14.2% | 13.2% | 16.7% | 20.6% | 21.4% | 14.0% | 16.3% |
| 60,000 | 18.0% | 20.4% | 21.9% | 22.6% | 23.2% | 23.6% | 17.0% | 15.7% | 20.2% | 23.3% | 24.6% | 17.5% | 18.9% |
| 80,000 | 21.2% | 22.4% | 25.6% | 25.8% | 26.8% | 27.2% | 19.9% | 18.6% | 22.8% | 26.6% | 27.8% | 21.4% | 21.5% |
| 100,000 | 23.4% | 24.7% | 28.7% | 28.4% | 29.2% | 29.6% | 22.7% | 21.0% | 25.4% | 29.1% | 30.5% | 24.1% | 23.6% |
| 175,000 | 30.0% | 32.2% | 35.5% | 35.5% | 35.6% | 36.6% | 30.3% | 28.0% | 33.9% | 36.1% | 38.1% | 31.3% | 30.2% |
| 600,000 | 42.3% | 44.5% | 45.9% | 47.9% | 46.6% | 48.7% | 41.9% | 39.5% | 47.5% | 46.7% | 48.7% | 42.6% | 41.4% |
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.