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 does not include BC MSP premiums because these are eliminated for 2020, and we normally include the following year MSP because it is based on the current year income.
Taxes reflect 2019 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 $862 reflects the federal refundable CWB of $1,355, less CPP contributions of $331.50, and less EI premiums of $162. Refundable amounts in excess of $862 reflect provincial refundable amounts (BC, MB, NT, QC). At $10,000 of employment income, NU usually has a much lower CWB (WITB), but in this analysis their CWB is the same as other provinces.
| Employment Income |
2019 Taxes for a Single Person | ||||||||||||
| AB | BC | MB | NB | NL | NS | NT | NU | ON | PE | QC | SK | YT | |
| 10,000 | (862) | (937) | (957) | (862) | (862) | (862) | (1,212) | (1,061) | (862) | (862) | (1,818) | (862) | (862) |
| 20,000 | 1,501 | 1,501 | 2,466 | 1,751 | 1,501 | 2,096 | 1,326 | 1,310 | 1,501 | 2,248 | 2,162 | 1,791 | 1,855 |
| 30,000 | 4,948 | 4,819 | 6,070 | 5,521 | 5,699 | 5,584 | 4,319 | 4,051 | 4,406 | 5,930 | 6,227 | 5,338 | 5,020 |
| 40,000 | 7,952 | 7,496 | 9,290 | 8,775 | 8,718 | 9,142 | 6,816 | 6,295 | 7,948 | 9,234 | 9,735 | 8,389 | 7,688 |
| 50,000 | 11,083 | 10,410 | 12,691 | 12,253 | 12,307 | 12,828 | 9,628 | 8,803 | 11,014 | 12,746 | 13,627 | 11,661 | 10,543 |
| 60,000 | 14,453 | 13,571 | 16,332 | 16,106 | 16,332 | 16,764 | 12,775 | 11,699 | 14,320 | 16,496 | 17,775 | 15,279 | 13,828 |
| 80,000 | 20,553 | 19,211 | 23,416 | 23,170 | 23,794 | 24,277 | 18,535 | 17,197 | 20,412 | 23,819 | 25,274 | 21,879 | 19,728 |
| 100,000 | 26,908 | 25,740 | 31,251 | 30,740 | 31,410 | 32,023 | 25,101 | 23,134 | 27,546 | 31,514 | 33,358 | 28,734 | 25,972 |
| 175,000 | 55,775 | 57,197 | 64,619 | 64,351 | 64,389 | 66,339 | 55,211 | 50,884 | 61,311 | 65,591 | 69,500 | 59,341 | 54,983 |
| 600,000 | 256,606 | 267,429 | 277,401 | 289,458 | 281,665 | 294,421 | 253,755 | 238,590 | 286,840 | 282,496 | 294,862 | 259,798 | 250,414 |
| Employment Income |
2019 Average Tax Rates for a Single Person | ||||||||||||
| AB | BC | MB | NB | NL | NS | NT | NU | ON | PE | QC | SK | YT | |
| 10,000 | -8.6% | -9.4% | -9.6% | -8.6% | -8.6% | -8.6% | -12.1% | -10.6% | -8.6% | -8.6% | -18.2% | -8.6% | -8.6% |
| 20,000 | 7.5% | 7.5% | 12.3% | 8.8% | 7.5% | 10.5% | 6.6% | 6.6% | 7.5% | 14.1% | 10.8% | 9.0% | 9.3% |
| 30,000 | 16.5% | 16.1% | 20.3% | 18.4% | 19.0% | 18.6% | 14.4% | 13.5% | 14.7% | 19.8% | 20.8% | 17.8% | 16.8% |
| 40,000 | 19.9% | 18.8% | 23.3% | 22.0% | 21.8% | 22.9% | 17.1% | 15.8% | 19.9% | 23.1% | 24.4% | 21.0% | 19.2% |
| 50,000 | 22.2% | 20.8% | 25.4% | 24.5% | 24.6% | 25.7% | 19.3% | 17.6% | 22.1% | 25.5% | 27.3% | 23.4% | 21.1% |
| 60,000 | 24.1% | 22.6% | 27.3% | 26.9% | 27.3% | 28.0% | 24.1% | 19.5% | 23.9% | 27.5% | 29.7% | 25.5% | 23.1% |
| 80,000 | 25.7% | 24.0% | 29.3% | 29.0% | 29.8% | 30.4% | 23.2% | 21.5% | 25.5% | 29.8% | 31.6% | 27.4% | 24.7% |
| 100,000 | 26.9% | 25.8% | 34.1% | 30.8% | 31.4% | 32.0% | 25.1% | 23.2% | 27.6% | 31.5% | 33.4% | 28.8% | 26.0% |
| 175,000 | 31.9% | 32.7% | 36.9% | 36.8% | 36.8% | 37.9% | 31.6% | 29.1% | 35.1% | 37.5% | 39.7% | 33.9% | 31.4% |
| 600,000 | 42.8% | 44.6% | 46.2% | 48.2% | 47.0% | 49.1% | 42.3% | 39.8% | 47.8% | 47.1% | 49.2% | 43.3% | 41.7% |
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 CWB of $1,820, less CPP contributions of $331.50, and less EI premiums of $162. Refundable amounts in excess of $1,262 reflect provincial refundable amounts (BC, MB, NT, NU, QC). However, NU normally has a much lower CWB (WITB) at $10,000, so the large refund shown for NU will likely change once the actual CWB for NU is known. QC has lower WITB but this is more than offset by the QC tax credit respecting the work premium.
| Employment Income |
2019 Taxes for a Single Income Family With 2 Children | ||||||||||||
| AB | BC | MB | NB | NL | NS | NT | NU | ON | PE | QC | SK | YT | |
| 10,000 | (1,327) | (1,477) | (1669) | (1,327) | (1,327) | (1,327) | (2,027) | (1,526) | (1,327) | (1,327) | (1,574) | (1,327) | (1,327) |
| 20,000 | (815) | (926) | (1,058) | (815) | (815) | (815) | (1,515) | (1,215) | (815) | (815) | (2,567) | (815) | (815) |
| 30,000 | 1,475 | 1,764 | 1,599 | 1,475 | 1,475 | 1,825 | 775 | 913 | 1,775 | 1,923 | 308 | 1,475 | 1,654 |
| 40,000 | 4,329 | 5,223 | 5,799 | 5,475 | 5,790 | 6,402 | 4,093 | 3,940 | 4,779 | 6,508 | 4,825 | 4,329 | 5,105 |
| 50,000 | 7,335 | 8,137 | 9,339 | 9,253 | 9,828 | 10,140 | 6,944 | 6,448 | 8,077 | 10,173 | 10,412 | 6,884 | 7,960 |
| 60,000 | 10,705 | 11,298 | 13,077 | 13,406 | 13,853 | 14,128 | 10,091 | 9,344 | 12,056 | 13,923 | 14,589 | 10,502 | 11,245 |
| 80,000 | 16,805 | 16,938 | 20,355 | 20,516 | 21,315 | 21,721 | 15,850 | 14,842 | 18,136 | 21,246 | 22,088 | 17,102 | 17,145 |
| 100,000 | 23,161 | 23,466 | 28,385 | 28,086 | 28,930 | 29,467 | 22,417 | 20,779 | 25,028 | 28,941 | 30,172 | 23,957 | 23,390 |
| 175,000 | 52,028 | 54,924 | 61,823 | 61,697 | 61,909 | 63,783 | 52,527 | 48,528 | 58,793 | 62,942 | 66,314 | 54,564 | 52,400 |
| 600,000 | 252,859 | 265,155 | 274,604 | 286,804 | 279,186 | 291,865 | 251,071 | 236,235 | 284,322 | 279,847 | 291,676 | 255,021 | 247,831 |
| Employment Income |
2019 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 | -13.3% | -14.8% | -16.7% | -13.3% | -13.3% | -13.3% | -20.3% | -15.3% | -13.3% | -13.3% | -15.8% | -13.3% | -13.3% |
| 20,000 | -4.1% | -4.6% | -5.3% | -4.1% | -4.1% | -4.1% | -7.6% | -6.1% | -4.1% | -4.1% | -12.9% | -4.1% | -4.1% |
| 30,000 | 4.9% | 5.9% | 5.3% | 4.9% | 4.9% | 6.1% | 2.6% | 3.0% | 5.9% | 6.4% | 1.0% | 4.9% | 5.5% |
| 40,000 | 10.8% | 13.1% | 14.5% | 13.7% | 14.5% | 16.0% | 10.2% | 9.9% | 12.0% | 16.3% | 12.1% | 10.8% | 12.8% |
| 50,000 | 14.7% | 16.3% | 18.7% | 18.5% | 19.7% | 20.3% | 13.9% | 12.9% | 16.2% | 20.4% | 20.9% | 13.8% | 15.9% |
| 60,000 | 17.9% | 18.9% | 21.8% | 22.4% | 23.1% | 23.6% | 16.8% | 15.6% | 20.1% | 23.2% | 24.3% | 17.5% | 18.8% |
| 80,000 | 21.0% | 21.2% | 25.5% | 25.7% | 26.7% | 27.2% | 19.8% | 18.6% | 22.7% | 26.6% | 27.6% | 21.4% | 21.5% |
| 100,000 | 23.2% | 23.5% | 28.4% | 28.1% | 29.0% | 29.5% | 22.4% | 20.8% | 25.0% | 29.0% | 30.2% | 24.0% | 23.4% |
| 175,000 | 29.7% | 31.4% | 35.3% | 35.3% | 35.4% | 36.5% | 30.0% | 27.7% | 33.6% | 36.0% | 37.9% | 31.2% | 30.0% |
| 600,000 | 42.1% | 44.2% | 45.8% | 47.8% | 46.5% | 48.7% | 41.9% | 39.4% | 47.4% | 46.6% | 48.6% | 42.5% | 41.3% |
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.