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2023 Tax Comparisons Employment Income

Combined Federal/Provincial Income Taxes Payable (Refundable) on Employment Income by Province/Territory

Taxes are net of Canada Workers Benefit, QC Refundable Tax Credit Respecting the Work Premium, and any low income tax reductions. The 2023 CWB is based on 2022 CWB plus indexation. Provincial reconfiguration agreements are in place for AB, NU and QC, which may mean that when actual CWB factors are known at the end of 2023, the amounts for these provinces will change.

CPP/QPP contributions and EI premiums are included in taxes.
Negative amounts are refundable taxes paid to the taxpayer.
The Climate Action Incentive (CAI) is not included.
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.

The tax rates used are as known on June 8, 2023.

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.

2023 Taxes on Employment Income - Single Person

TaxTips.ca Taxes on Employment Income of
Prov/Terr	$20,000	$80,000	$150,000	$600,000
AB	$29	$20,443	$44,280	$253,650
BC	138	19,110	44,151	277,321
MB	507	22,354	51,218	274,306
NB	138	22,377	49,951	281,531
NL	138	22,861	50,597	287,024
NS	714	24,301	53,133	292,399
NT	(148)	18,375	42,989	250,858
NU	(218)	16,666	39,214	235,351
ON	138	20,205	47,461	283,671
PE	371	23,485	52,636	280,090
QC	(951)	24,420	54,677	291,450
SK	247	21,658	47,250	257,288
YT	287	19,463	43,269	247,633

Average Tax Rate Employment Income - Single Person

= total taxes payable divided by net income (not marginal tax rate)

Average Tax Rate on Employment Income of
Prov/Terr	$20,000	$80,000	$150,000	$600,000
AB	0.1%	25.8%	29.6%	42.3%
BC	0.7%	24.1%	29.6%	46.3%
MB	2.6%	28.2%	34.3%	45.8%
NB	0.7%	28.2%	33.4%	47.0%
NL	0.7%	28.8%	33.9%	47.9%
NS	3.6%	30.6%	35.6%	48.8%
NT	-0.7%	23.2%	28.8%	41.9%
NU	-1.1%	21.0%	26.3%	39.3%
ON	0.7%	25.5%	31.8%	47.3%
PE	1.9%	29.6%	35.2%	46.7%
QC	-4.8%	30.8%	36.6%	48.6%
SK	1.2%	27.3%	31.6%	42.9%
YT	1.4%	24.5%	29.0%	41.3%

2023 Taxes on Employment Income - Couple, 2 Children, One Income

TaxTips.ca - Taxes on Employment Income of
Prov/Terr	$20,000	$80,000	$150,000	$600,000
AB	$(1,128)	$16,093	$39,929	$249,522
BC	(1,422)	16,341	41,382	274,774
MB	(1,552)	18,849	47,982	271,292
NB	(1,308)	19,209	46,783	278,585
NL	(1,308)	19,873	47,609	284,257
NS	(1,308)	21,306	50,137	289,626
NT	(2,008)	15,146	39,760	247,851
NU	(1,049)	13,699	36,247	232,606
ON	(1,308)	17,446	44,418	280,849
PE	(1,308)	20,174	49,219	276,894
QC	(5,756)	20,869	51,125	288,084
SK	(1,308)	16,147	41,738	251,998
YT	(1,308)	16,253	40,059	244,740

Average Tax Rate Employment Income - Couple, 2 Children, One Income

= total taxes payable divided by net income (not marginal tax rate)

Average Tax Rate on Employment Income of
Prov/Terr	$20,000	$80,000	$150,000	$600,000
AB	-5.7%	20.3%	26.7%	41.6%
BC	-7.2%	20.6%	27.7%	45.8%
MB	-7.8%	23.7%	32.1%	45.3%
NB	-6.6%	24.2%	31.3%	46.5%
NL	-6.6%	25.0%	31.9%	47.4%
NS	-6.6%	26.8%	33.6%	48.3%
NT	-10.1%	19.1%	26.6%	41.4%
NU	-5.3%	17.3%	24.3%	38.8%
ON	-6.6%	22.0%	29.7%	46.9%
PE	-6.6%	25.4%	33.0%	46.2%
QC	-29.0%	26.3%	34.2%	48.1%
SK	-6.6%	20.3%	27.9%	42.0%
YT	-6.6%	20.5%	26.8%	40.8%

Marginal Tax Rates - for marginal tax rate tables for all provinces and territories.