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Tax Comparison 2017

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Tax Rates  -> Tax comparisons by province -> 2017 Comparisons of Taxes on Employment Income

2017 Tax Comparisons by Province and Territory

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

Taxes are net of Working Income Tax Benefit (WITB), and any low income tax reductions.

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.

2017 Taxes for a Single Person

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

Average Tax Rate (total taxes payable divided by total employment income)

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.

2017 Taxes for Single Income Family, 2 Children Over 6 and Under 17 Years of Age

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

Average Tax Rate (total taxes payable divided by total employment income)

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.

Revised: July 26, 2019

 

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