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Tax Comparison 2014

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Tax Rates -> Tax comparisons by province -> 2014 Comparisons of Taxes on Employment Income

Tax comparisons by province and territory for 2014

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.
WITB rates for 2014 are confirmed to CRA
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 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 2015 rates, because 2015 payments are based on 2014 income.
Taxes reflect 2014 income tax rates as known at August 18, 2014.

2014 Taxes for a Single Person

Note:  Revised Aug 14/15 to include revised WITB for BC and NU, and revised low-income tax reduction for NL.  These revisions were done in December 2014.

Employment
Income
AB BC MB NB NL NS NT NU ON PE QC SK YT
10,000 (580) (636) (583) (488) (488) (488) (838) 106 (488) (488) (1,545) (488) (488)
20,000 2,276 2,275 3,190 2,591 2,511 3,032 2,065 1,384 2,636 3,262 2,837 2,551 2,485
30,000 5,288 5,761 6,306 5,873 5,760 6,007 4,571 3,982 5,487 6,255 6,775 5,657 5,371
40,000 8,301 8,658 9,568 9,079 8,834 9,522 7,081 6,530 8,188 9,569 10,445 8,762 8,108
50,000 11,716 11,876 13,253 12,979 12,515 13,441 10,264 9,428 11,696 13,366 14,746 12,405 11,406
60,000 15,009 14,945 16,820 16,754 16,061 17,245 13,322 12,228 14,910 17,039 18,745 15,997 14,671
80,000 21,409 21,019 24,375 24,142 23,052 24,979 19,395 18,028 21,427 24,664 26,463 22,997 21,007
100,000 28,293 28,246 32,739 32,329 30,596 33,254 26,719 24,636 29,596 32,888 35,177 30,481 28,121
175,000 56,455 60,341 66,450 66,004 61,233 67,915 57,373 53,016 63,705 67,326 72,506 61,919 58,329
600,000 222,205 254,991 263,650 265,074 241,008 280,415 240,336 225,141 273,654 268,648 284,857 248,919 238,521

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 -5.8% -6.4% -5.8% -4.9% -4.9% -4.9% -8.4% 1.1% -4.9% -4.9% -15.4% -4.9% -4.9%
20,000 11.4% 11.4% 16.0% 13.0% 12.6% 15.2% 10.3% 6.9% 13.2% 16.3% 14.2% 12.8% 12.4%
30,000 17.6% 19.2% 21.0% 19.6% 19.2% 20.0% 15.2% 13.3% 18.3% 20.9% 22.6% 18.9% 17.9%
40,000 20.8% 21.6% 23.9% 22.7% 22.1% 23.8% 17.7% 16.3% 20.5% 23.9% 26.1% 21.9% 20.3%
50,000 23.4% 23.8% 26.5% 26.0% 25.0% 26.9% 20.5% 18.9% 23.4% 26.7% 29.5% 24.8% 22.8%
60,000 25.0% 24.9% 28.0% 27.9% 26.8% 28.7% 22.2% 20.4% 24.8% 28.4% 31.2% 26.7% 24.5%
80,000 26.8% 26.3% 30.5% 30.2% 28.8% 31.2% 24.2% 22.5% 26.8% 30.8% 33.1% 28.7% 26.3%
100,000 28.3% 28.2% 32.7% 32.3% 30.6% 33.3% 26.7% 24.6% 29.6% 32.9% 35.2% 30.5% 28.1%
175,000 32.3% 34.5% 38.0% 37.7% 35.0% 38.8% 32.8% 30.3% 36.4% 38.5% 41.4% 35.4% 33.3%
600,000 37.0% 42.5% 43.9% 44.2% 40.2% 46.7% 40.1% 37.5% 45.6% 44.8% 47.5% 41.5% 39.8%

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.

2014 Taxes for Single Income Family, 2 children over 6 and under 17 years of age.

Note:  Revised Aug 14/15 to include Family Tax Cut (FTC) which was introduced at the end of 2014, and to revise BC/NU WITB and NL low income tax reduction.  All results modified for $50,000+ income, reducing the total taxes regarding the FTC.  The cases for $80,000 are reduced by $2,000 each for the FTC, except QC, which is reduced by only $1,670 ($2,000 less reduction of 16.5% re tax abatement).

Employment
Income
AB BC MB NB NL NS NT NU ON PE QC SK YT
10,000 (938) (711) (1,582) (1,240) (1,240) (1,240) (1,940) (98) (1,240) (1,240) (1,567) (1,240) (1,240)
20,000 129 (291) (210) 32 32 32 (668) (487) 32 32 (2,192) 32 32
30,000 1,907 2,372 2,081 2,134 1,907 2,734 1,254 350 2,207 3,117 329 1,907 1,922
40,000 4,175 6,747 5,541 5,453 5,947 6,429 3,890 3,424 4,438 6,581 5,529 3,988 4,659
50,000 7,167 9,542 8,942 9,227 9,205 9,925 6,687 6,155 8,277 9,954 10,780 6,660 7,534
60,000 9,760 11,911 11,906 12,505 12,050 13,029 9,045 8,255 11,025 12,927 14,195 9,551 10,099
80,000 15,283 17,108 18,778 19,016 18,165 19,886 14,241 13,178 16,583 19,676 21,181 15,675 15,558
100,000 22,167 24,336 27,336 27,204 25,709 28,161 21,565 19,786 24,602 27,900 29,895 23,159 22,617
175,000 50,329 56,430 61,116 60,878 56,346 62,823 52,220 48,166 58,711 62,273 67,224 54,597 52,825
600,000 216,079 251,080 258,317 259,948 236,121 275,323 235,182 220,291 268,660 263,595 279,575 241,597 233,017

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% -7.1% -15.8% -12.4% -12.4% -12.4% -19.4% -1.0% -12.4% -12.4% -15.7% -12.4% -12.4%
20,000 0.6% -1.5% -1.0% 0.2% 0.2% 0.2% -3.3% -2.4% 0.2% 0.2% -11.0% 0.2% 0.2%
30,000 6.4% 7.9% 6.9% 7.1% 6.4% 9.1% 4.2% 1.2% 7.4% 10.4% 1.1% 6.4% 6.4%
40,000 10.4% 16.9% 13.9% 13.6% 14.9% 16.1% 9.7% 8.6% 11.1% 16.5% 13.8% 10.0% 11.6%
50,000 14.3% 19.1% 17.9% 18.5% 18.4% 19.8% 13.4% 12.3% 16.6% 19.9% 21.6% 13.3% 15.1%
60,000 16.3% 19.9% 19.8% 20.8% 20.1% 21.7% 15.1% 13.8% 18.4% 21.5% 23.7% 15.9% 16.8%
80,000 19.1% 21.4% 23.5% 23.8% 22.7% 24.9% 17.8% 16.5% 20.7% 24.6% 26.5% 19.6% 19.4%
100,000 22.2% 24.3% 27.3% 27.2% 25.7% 28.2% 21.6% 19.8% 24.6% 27.9% 29.9% 23.2% 22.6%
175,000 28.8% 32.2% 34.9% 34.8% 32.2% 35.9% 29.8% 27.5% 33.5% 35.6% 38.4% 31.2% 30.2%
600,000 36.0% 41.8% 43.1% 43.3% 39.4% 45.9% 39.2% 36.7% 44.8% 43.9% 46.6% 40.3% 38.8%

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 20, 2017

 

 

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