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2019 Tax Comparisons Employment Income

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

Taxes are net of Canada Workers Benefit (CWB, formerly WITB), and any low income tax reductions/credits.

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.

2019 Taxes for a Single Person

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
Employment Income	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

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

Employment Income	2019 Average Tax Rates for a Single Person
Employment Income	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.

2019 Taxes for Single Income Family, 2 Children Over 6 and Under 17 Years of Age

At the $10,000 taxable income level, refund of $1,262 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
Employment Income	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

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

Employment Income	2019 Average Tax Rates for a Single Income Family With 2 Children
Employment Income	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.

Revised: March 19, 2024