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Tax Comparison 2019

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Tax Rates  -> Tax comparisons by province -> 2019 Comparisons of Taxes on Employment Income

2019 Tax Comparisons by Province and Territory

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.  The 2019 CWB for AB, NU and QC are not known at this time.  We have used the same CWB for AB and NU as for other provinces. For QC we have used 2018 WITB indexed for inflation, because the QC factors are harmonized with the work premium.

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
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
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
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
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: September 09, 2019

 

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