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2010 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.
CPP/QPP contributions and EI premiums are not included in taxes.
Negative amounts are refundable taxes paid to the taxpayer.
QC provincial tax is net of refundable federal tax abatement.
ON provincial tax includes Ontario Health Premium.
Taxes reflect 2010 income tax rates as known at August 28, 2010 - NS and NL 2010 tax changes are now reflected in above numbers.

Single Person:

Employment Income	AB	BC	MB	NB	NL	NS	NT	NU	ON	PE	QC	SK	YT
10,000	(1,016)	(1,178)	(1,004)	(931)	(931)	(931)	(1,281)	(400)	(931)	(931)	(2,083)	(931)	(931)
20,000	1,312	1,202	2,238	1,661	1,958	1,993	1,058	413	1,610	2,201	1,878	1,714	1,482
30,000	3,645	3,379	4,674	4,228	4,076	4,288	2,884	2,381	3,781	4,516	5,222	4,141	3,689
40,000	5,978	5,360	7,257	6,696	6,626	7,124	4,787	4,170	5,921	7,150	8,013	6,567	5,745
50,000	9,008	8,180	10,559	9,979	9,930	10,654	7,574	6,725	9,036	10,561	11,759	9,886	8,729
60,000	12,208	11,150	14,034	13,429	13,395	14,363	10,534	9,425	12,151	14,141	15,590	13,386	11,897
80,000	18,608	17,323	21,588	20,386	20,631	22,097	16,803	15,261	18,977	21,766	23,351	20,386	18,233
100,000	25,729	24,861	30,190	28,168	28,632	30,610	24,364	22,183	27,581	30,230	32,445	28,107	25,704
140,000	40,519	41,530	47,940	44,493	45,182	48,400	40,391	36,897	45,334	48,367	51,073	44,591	41,478
200,000	63,919	67,750	75,780	70,473	71,222	78,050	66,221	61,197	73,180	76,789	80,002	70,991	66,917

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	-10.2%	-11.8%	-10.0%	-9.3%	-9.3%	-9.3%	-12.8%	-4.0%	-9.3%	-9.3%	-20.8%	-9.3%	-9.3%
20,000	6.6%	6.0%	11.2%	8.3%	9.8%	10.0%	5.3%	2.1%	8.1%	11.0%	9.4%	8.6%	7.4%
30,000	12.1%	11.3%	15.6%	14.1%	13.6%	14.3%	9.6%	7.9%	12.6%	15.1%	17.4%	13.8%	12.3%
40,000	14.9%	13.4%	18.1%	16.7%	16.6%	17.8%	12.0%	10.4%	14.8%	17.9%	20.0%	16.4%	14.4%
50,000	18.0%	16.4%	21.1%	20.0%	19.9%	21.3%	15.1%	13.4%	18.1%	21.1%	23.5%	19.8%	17.5%
60,000	20.3%	18.6%	23.4%	22.4%	22.3%	23.9%	17.6%	15.7%	20.3%	23.6%	26.0%	22.3%	19.8%
80,000	23.3%	21.7%	27.0%	25.5%	25.8%	27.6%	21.0%	19.1%	23.7%	27.2%	29.2%	25.5%	22.8%
100,000	25.7%	24.9%	30.2%	28.2%	28.6%	30.6%	24.4%	22.2%	27.6%	30.2%	32.4%	28.1%	25.7%
140,000	28.9%	29.7%	34.2%	31.8%	32.3%	34.6%	28.9%	26.4%	32.4%	34.5%	36.5%	31.9%	29.6%
200,000	32.0%	33.9%	37.9%	35.2%	35.6%	39.0%	33.1%	30.6%	36.6%	38.4%	40.0%	35.5%	33.5%

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.

Single-income family, 2 children over 6 and under 17 years of age:

Employment Income	AB	BC	MB	NB	NL	NS	NT	NU	ON	PE	QC	SK	YT
10,000	(1,448)	(1,253)	(2,032)	(1,690)	(1,690)	(1,690)	(2,390)	(600)	(1,870)	(1,690)	(2,112)	(1,690)	(1,690)
20,000	(788)	(1,197)	(1,120)	(878)	(878)	(878)	(1,578)	(1,567)	(878)	(878)	(2,758)	(878)	(878)
30,000	323	703	717	802	1,062	1,306	(218)	(907)	623	1,537	(824)	323	474
40,000	2,108	2,684	3,498	3,484	3,946	4,322	1,810	1,495	2,588	4,321	3,360	1,824	2,531
50,000	5,137	5,504	6,938	7,066	7,250	7,852	4,634	4,068	6,465	7,732	7,852	5,142	5,515
60,000	8,337	8,474	10,510	10,548	10,715	11,561	7,594	6,768	9,580	11,312	11,683	8,642	8,683
80,000	14,737	14,647	18,259	17,505	17,950	19,295	13,863	12,605	16,261	18,937	19,444	15,642	15,019
100,000	21,859	22,185	27,055	25,287	25,952	27,809	21,425	19,527	24,795	27,398	28,538	23,364	22,439
140,000	36,649	38,854	44,874	41,613	42,502	45,598	37,452	34,241	42,549	45,474	47,166	39,848	38,213
200,000	60,049	65,074	72,714	67,593	68,542	75,248	63,282	58,541	70,394	73,896	76,095	66,248	63,652

Revised: September 20, 2024