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2009 Tax Comparisons Employment Income

Combined federal/provincial income taxes payable (refundable) on employment income by province/territory

Employment Income	AB	BC	MB	NB	NL	NS	NT	NU	ON	PE	QC	SK	YT
10,000	(1,010)	(1,178)	(998)	(925)	(925)	(925)	(1,275)	(400)	(925)	(925)	(2,083)	(925)	(925)
20,000	1,327	1,298	2,248	1,779	1,973	2,025	1,073	429	1,723	2,212	1,878	1,734	1,497
30,000	3,660	3,472	4,685	4,409	4,091	4,321	2,899	2,402	3,988	4,526	5,222	4,160	3,704
40,000	5,993	5,457	7,268	6,918	6,665	7,157	4,808	4,190	6,200	7,161	8,013	6,586	5,761
50,000	9,055	8,305	10,601	10,430	10,015	10,717	7,624	6,772	9,340	10,603	11,759	9,941	8,781
60,000	12,255	11,275	14,076	14,080	13,495	14,427	10,584	9,472	12,455	14,183	15,590	13,441	11,949
80,000	18,655	17,455	21,631	21,508	20,937	22,161	16,868	15,320	19,310	21,808	23,351	20,441	18,285
100,000	25,797	25,029	30,253	29,850	29,179	30,988	24,450	22,262	27,934	30,293	32,445	28,184	25,786
140,000	40,609	41,721	48,025	47,302	46,191	49,500	40,514	37,017	45,710	48,453	51,073	44,704	41,594
200,000	64,009	67,941	75,865	74,902	72,891	78,450	66,344	61,317	73,556	76,875	80,002	71,104	67,033

Assumes employment income for a single person. 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.
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 2009 income tax rates.

Average tax rate by province/territory (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	-10.1%	-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%	6.5%	11.2%	8.9%	9.9%	10.1%	5.4%	2.1%	8.6%	11.1%	9.4%	8.7%	7.5%
30,000	12.2%	11.6%	15.6%	14.7%	13.6%	14.4%	9.7%	8.0%	13.3%	15.1%	17.4%	13.9%	12.3%
40,000	15.0%	13.6%	18.2%	17.3%	16.7%	17.9%	12.0%	10.5%	15.5%	17.9%	20.0%	16.5%	14.4%
50,000	18.1%	16.6%	21.2%	20.9%	20.0%	21.4%	15.2%	13.5%	18.7%	21.2%	23.5%	19.9%	17.6%
60,000	20.4%	18.8%	23.5%	23.5%	22.5%	24.0%	17.6%	15.8%	20.8%	23.6%	26.0%	22.4%	19.9%
80,000	23.3%	21.8%	27.0%	26.9%	26.2%	27.7%	21.1%	19.1%	24.1%	27.3%	29.2%	25.6%	22.9%
100,000	25.8%	25.0%	30.3%	29.9%	29.2%	31.0%	24.4%	22.3%	27.9%	30.3%	32.4%	28.2%	25.8%
140,000	29.0%	29.8%	34.3%	33.8%	33.0%	35.4%	28.9%	26.4%	32.6%	34.6%	36.5%	31.9%	29.7%
200,000	32.0%	34.0%	37.9%	37.5%	36.4%	39.2%	33.2%	30.7%	36.8%	38.4%	40.0%	35.6%	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.

Revised: September 20, 2024