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2015 Tax Comparisons Employment Income

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 2015 are not yet available on Canada Revenue Agency (CRA) website, so are estimated using 2015 indexation.
CPP/QPP contributions and EI premiums are included in taxes.
Negative amounts are refundable taxes paid to the taxpayer.
At the $10,000 taxable income level, refund of $505 reflects the federal refundable WITB of $1,015, less CPP contributions of $321.75, and less EI premiums of $188. Refundable amounts in excess of $505 reflect higher WITB for that province (AB, BC), and/or provincial refundable amounts (BC, MB). At $10,000 of employment income, NU has a much lower WITB of $204, and a cost of living refundable tax credit of $200.
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 2016 rates, because 2016 payments are based on 2015 income.
Taxes reflect 2015 income tax rates as known at August 11, 2015.

You can check the results for any amount of employment income by using our detailed Canadian Tax and RRSP Savings Calculator.

2015 Taxes for a Single Person

Employment Income	AB	BC	MB	NB	NL	NS	NT	NU	ON	PE	QC	SK	YT
10,000	(599)	(636)	(600)	(505)	(505)	(505)	(855)	106	(505)	(505)	(1,539)	(505)	(505)
20,000	2,202	2,185	3,159	2,525	2,385	3,001	2,020	1,333	2,590	3,081	2,774	2,491	2,548
30,000	5,214	5,711	6,274	5,807	5,714	5,975	4,526	3,916	5,446	6,224	6,756	5,597	5,225
40,000	8,227	8,652	9,537	8,997	8,752	9,491	7,031	6,490	8,147	9,538	10,424	8,702	7,902
50,000	11,603	11,831	13,182	12,857	12,393	13,370	10,162	9,328	11,584	13,295	14,696	12,291	11,080
60,000	14,936	14,943	16,789	16,673	15,981	17,215	13,263	12,173	14,841	17,009	18,747	15,923	14,320
80,000	21,336	21,003	24,344	24,038	22,961	24,949	19,323	17,973	21,332	24,634	26,470	22,923	20,520
100,000	28,160	28,160	32,648	32,166	30,445	33,164	26,551	24,491	29,334	32,798	35,099	30,347	27,346
175,000	56,565	60,146	66,290	66,533	61,262	67,757	57,096	52,744	63,373	67,166	72,351	61,673	56,805
600,000	227,252	254,796	263,490	295,658	245,287	280,257	240,058	224,869	273,322	268,488	284,702	248,673	236,654

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	-6.0%	-6.4%	-6.0%	-5.1%	-5.1%	-5.1%	-8.6%	1.1%	-5.1%	-5.1%	-15.4%	-5.1%	-5.1%
20,000	11.0%	10.9%	15.8%	12.6%	12.3%	15.0%	10.1%	6.7%	13.0%	15.4%	14.2%	12.5%	12.7%
30,000	17.4%	19.0%	20.9%	19.4%	19.0%	19.9%	15.1%	13.1%	18.2%	20.7%	22.7%	18.7%	17.4%
40,000	20.6%	21.6%	23.8%	22.5%	21.9%	23.7%	17.6%	16.2%	20.4%	23.8%	26.2%	21.8%	19.8%
50,000	23.2%	23.7%	26.4%	25.7%	24.8%	26.7%	20.3%	18.7%	23.2%	26.6%	29.5%	24.6%	22.2%
60,000	24.9%	24.9%	28.0%	27.8%	26.6%	28.7%	22.1%	20.3%	24.7%	28.3%	31.3%	26.5%	23.9%
80,000	26.7%	26.3%	30.4%	30.0%	28.7%	31.2%	24.2%	22.5%	26.7%	30.8%	33.1%	28.7%	25.7%
100,000	28.2%	28.2%	32.6%	32.2%	30.4%	33.2%	26.6%	24.5%	29.3%	32.8%	35.2%	30.3%	27.3%
175,000	32.3%	34.4%	37.9%	38.0%	35.0%	38.7%	32.6%	30.1%	36.2%	38.4%	41.4%	35.2%	32.5%
600,000	37.9%	42.5%	43.9%	49.3%	40.9%	46.7%	40.0%	37.5%	45.6%	44.7%	47.5%	41.4%	39.4%

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.

2015 Taxes for Single Income Family, 2 Children Over 6 and Under 17 Years of Age.

The income shown below is employment income. Taxable UCCB income of $1,440 (2 x $720) is also included for the family.
Taxes are reduced by the Family Tax Cut.
Negative amounts are refundable taxes paid to the taxpayer.
At the $10,000 taxable income level, refund of $1,240 reflects the federal refundable WITB of $1,750, less CPP contributions of $321.75, and less EI premiums of $188. Refundable amounts in excess of $1,240 reflect provincial refundable amounts. Refundable amounts less than $1,240 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	(938)	(711)	(1,582)	(1,240)	(1,240)	(1,240)	(1,940)	(127)	(1,240)	(1,240)	(1,561)	(1,240)	(1,240)
20,000	60	(371)	(281)	(39)	(39)	(39)	(739)	(538)	(39)	(39)	(2,228)	(39)	(39)
30,000	2,740	3,213	3,070	2,968	2,740	3,619	2,144	1,135	3,040	3,727	1,174	2,740	3,109
40,000	5,066	7,668	6,529	6,252	6,773	7,314	4,775	4,208	5,271	7,490	6,351	4,821	5,786
50,000	8,071	10,476	9,943	10,041	10,044	10,823	7,535	6,992	9,041	10,877	11,719	7,411	8,594
60,000	10,705	12,889	12,947	13,388	12,931	13,968	9,936	9,136	11,895	13,891	15,186	10,343	11,134
80,000	16,176	18,019	19,767	19,823	18,982	20,773	15,067	14,007	17,378	20,587	22,133	16,414	16,404
100,000	23,000	25,176	28,265	27,951	26,466	28,988	22,295	20,526	25,238	28,751	30,761	23,838	23,230
175,000	51,405	57,162	61,976	62,319	57,283	63,580	52,840	48,779	59,278	63,062	68,013	55,164	52,689
600,000	222,092	251,812	259,176	291,444	241,308	276,080	235,803	220,903	269,226	264,384	280,364	242,164	232,539

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%	-1.3%	-12.4%	-12.4%	-13.6%	-12.4%	-12.4%
20,000	0.3%	-1.9%	-1.4%	-0.2%	-0.2%	-0.2%	-3.7%	-2.7%	-0.2%	-0.2%	-10.4%	-0.2%	-0.2%
30,000	9.1%	10.7%	10.2%	9.9%	9.1%	12.1%	7.1%	3.8%	10.1%	12.4%	3.7%	9.1%	10.4%
40,000	12.7%	19.2%	16.3%	15.6%	16.9%	18.3%	11.9%	10.5%	13.2%	18.7%	15.3%	12.1%	14.5%
50,000	16.1%	21.0%	19.9%	20.1%	20.1%	21.6%	15.1%	14.0%	18.1%	21.8%	22.8%	14.8%	17.2%
60,000	17.8%	21.5%	21.6%	22.3%	21.6%	23.3%	16.6%	15.2%	19.8%	23.2%	24.7%	17.2%	18.6%
80,000	20.2%	22.5%	24.7%	24.8%	23.7%	26.0%	18.8%	17.5%	21.7%	25.7%	27.2%	20.5%	20.5%
100,000	23.0%	25.2%	28.3%	28.0%	26.5%	29.0%	22.3%	20.5%	25.2%	28.8%	30.3%	23.8%	23.2%
175,000	29.4%	32.7%	35.4%	35.6%	32.7%	36.3%	30.2%	27.9%	33.9%	36.0%	38.5%	31.5%	30.1%
600,000	37.0%	42.0%	43.2%	48.6%	40.2%	46.0%	39.3%	36.8%	44.9%	44.1%	46.6%	40.4%	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, 2024