Home -> Tax Rates -> Tax comparisons by province -> 2008 Tax Comparisons Employment Income

2008 Tax Comparisons Employment Income

Income taxes payable (refundable) on employment income by province in 2008 For a single person
Employment Income	Federal	AB	BC	MB	NB	NL	NS	ON	PE	QC	SK
10,000	(462)	0	(75)	(57)	0	0	0	0	0	(512)	62
20,000	1,233	268	222	1,149	858	924	926	614	1,091	794	1,088
30,000	2,633	1,201	995	2,195	2,001	1,689	1,822	1,479	2,005	2,163	2,115
40,000	4,181	2,134	1,620	3,387	3,222	2,954	3,258	2,317	3,240	3,568	3,159
50,000	6,341	3,108	2,405	4,633	4,743	4,263	4,730	3,366	4,594	5,212	4,430
60,000	8,541	4,108	3,203	5,908	6,291	5,593	6,240	4,281	5,974	6,850	5,730
70,000	10,741	5,108	4,001	7,369	7,844	7,181	7,907	5,283	7,529	8,488	7,030
80,000	13,110	6,108	5,049	9,109	9,524	8,781	9,574	6,875	9,199	10,257	8,330
90,000	15,710	7,108	6,271	10,849	11,204	10,381	11,365	8,616	10,869	12,228	9,630
100,000	18,310	8,108	7,557	12,589	12,884	11,981	13,261	10,357	12,543	14,199	10,930
110,000	20,910	9,108	9,027	14,329	14,564	13,581	15,186	12,098	14,380	16,170	12,230
120,000	23,510	10,108	10,497	16,069	16,322	15,181	17,111	13,839	16,217	18,141	13,693
200,000	46,615	18,108	22,257	29,989	30,682	27,981	32,511	27,766	30,913	33,528	25,693

Each taxpayer pays the federal tax in addition to the provincial tax for their province
Assumes employment income for a single person.
QC provincial tax is net of refundable federal tax abatement, which is actually a reduction of federal tax.
ON provincial tax includes Ontario Health Premium.
Taxes reflect rates as of June 11, 2008.

Average tax rate by province (total taxes payable divided by total taxable income) in 2008
Employment Income	Federal	AB	BC	MB	NB	NL	NS	ON	PE	QC	SK
10,000	-4.62%	0.00%	-0.75%	-0.57%	0.00%	0.00%	0.00%	0.00%	0.00%	-5.12%	0.62%
20,000	6.17%	1.34%	1.11%	5.75%	4.29%	4.62%	4.63%	3.07%	5.46%	3.97%	5.44%
30,000	8.78%	4.00%	3.32%	7.32%	6.67%	5.63%	6.07%	4.93%	6.68%	7.21%	7.05%
40,000	10.45%	5.34%	4.05%	8.47%	8.06%	7.39%	8.15%	5.79%	8.10%	8.92%	7.90%
50,000	12.68%	6.22%	4.81%	9.27%	9.49%	8.53%	9.46%	6.73%	9.19%	10.42%	8.86%
60,000	14.24%	6.85%	5.34%	9.85%	10.49%	9.32%	10.40%	7.14%	9.96%	11.42%	9.55%
70,000	15.34%	7.30%	5.72%	10.53%	11.21%	10.26%	11.30%	7.55%	10.76%	12.13%	10.04%
80,000	16.39%	7.64%	6.31%	11.39%	11.91%	10.98%	11.97%	8.59%	11.50%	12.82%	10.41%
90,000	17.46%	7.90%	6.97%	12.05%	12.45%	11.53%	12.63%	9.57%	12.08%	13.59%	10.70%
100,000	18.31%	8.11%	7.56%	12.59%	12.88%	11.98%	13.26%	10.36%	12.54%	14.20%	10.93%
110,000	19.01%	8.28%	8.21%	13.03%	13.24%	12.35%	13.81%	11.00%	13.07%	14.70%	11.12%
120,000	19.59%	8.42%	8.75%	13.39%	13.60%	12.65%	14.26%	11.53%	13.51%	15.12%	11.41%
200,000	23.31%	9.05%	11.13%	14.99%	15.34%	13.99%	16.26%	13.88%	15.46%	16.76%	12.85%

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