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2011 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 included in taxes. In the 2010 tax comparison, CPP/QPP and EI are not included.
Negative amounts are refundable taxes paid to the taxpayer.
QC provincial tax is net of refundable federal tax abatement.
QC provincial tax includes 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 2012 rates, because 2012 payments are based on 2011 income.
Taxes reflect 2011 income tax rates as known at June 25, 2011.

Single Person

Employment Income	AB	BC	MB	NB	NL	NS	NT	NU	ON	PE	QC	SK	YT
10,000	(530)	(603)	(539)	(444)	(444)	(444)	(794)	100	(444)	(444)	(1,574)	(444)	(444)
20,000	2,443	2,336	3,357	2,751	3,093	3,117	2,195	1,545	2,749	3,348	3,156	2,730	2,617
30,000	5,448	5,808	6,465	5,972	5,883	6,085	4,692	4,174	5,592	6,334	6,924	5,828	5,496
40,000	8,453	8,607	9,720	9,084	9,062	9,593	7,253	6,637	8,377	9,640	10,622	8,926	8,225
50,000	11,909	11,858	13,448	12,755	12,780	13,550	10,470	9,623	11,922	13,478	14,830	12,659	11,623
60,000	15,109	14,828	16,923	16,165	16,230	17,259	13,430	12,323	15,037	17,058	18,714	16,159	14,791
80,000	21,509	20,983	24,477	23,002	23,259	24,993	19,661	18,139	21,753	24,683	25,470	23,159	21,127
100,000	28,586	28,464	33,034	30,559	30,996	33,462	27,178	25,016	30,312	33,101	35,478	30,836	28,530
175,000	56,972	60,356	66,970	61,775	61,857	68,348	58,188	53,807	64,255	67,764	70,918	62,634	59,065
600,000	222,722	246,081	264,170	245,800	241,632	280,848	241,150	225,931	261,646	269,087	275,832	249,634	239,256

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	-5.3%	-6.0%	-5.4%	-4.4%	-4.4%	-4.4%	-7.9%	1.0%	-4.4%	-4.4%	-15.7%	-4.4%	-4.4%
20,000	12.2%	11.7%	16.8%	13.8%	15.5%	15.6%	11.0%	7.7%	13.7%	16.7%	15.8%	13.7%	13.1%
30,000	18.2%	19.4%	21.6%	19.9%	19.6%	20.3%	15.6%	13.9%	18.6%	21.1%	23.1%	19.4%	18.3%
40,000	21.1%	21.5%	24.3%	22.7%	22.7%	24.0%	18.1%	16.6%	20.9%	24.1%	26.6%	22.3%	20.6%
50,000	23.8%	23.7%	26.9%	25.5%	25.6%	27.1%	20.9%	19.2%	23.8%	27.0%	29.7%	25.3%	23.2%
60,000	25.2%	24.7%	28.2%	26.9%	27.0%	28.8%	22.4%	20.5%	25.1%	28.4%	31.2%	26.9%	24.7%
80,000	26.9%	26.2%	30.6%	28.8%	29.1%	31.2%	24.6%	22.7%	27.2%	30.9%	31.8%	28.9%	26.4%
100,000	28.6%	28.5%	33.0%	30.6%	31.0%	33.5%	27.2%	25.0%	30.3%	33.1%	35.5%	30.8%	28.5%
175,000	32.6%	34.5%	38.3%	35.3%	35.3%	39.1%	33.3%	30.7%	36.7%	38.7%	40.5%	35.8%	33.8%
600,000	37.1%	41.0%	44.0%	41.0%	40.3%	46.8%	40.2%	37.7%	43.6%	44.8%	46.0%	41.6%	39.9%

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	(948)	(603)	(1,556)	(1,214)	(1,214)	(1,214)	(1,914)	(100)	(1,214)	(1,214)	(1,596)	(1,214)	(1,214)
20,000	333	23	(2)	240	240	240	(460)	(410)	240	240	(1,694)	240	240
30,000	2,112	2,483	2,451	2,505	2,725	3,053	1,548	824	2,412	3,324	853	2,112	2,237
40,000	4,537	6,665	5,903	5,812	6,341	6,741	4,235	3,880	4,927	6,780	6,274	4,184	4,965
50,000	7,993	9,915	9,769	9,783	10,059	10,699	7,489	6,930	9,314	10,618	11,553	7,629	8,364
60,000	11,193	12,885	13,342	13,255	13,509	14,408	10,449	9,630	12,429	14,198	15,437	11,129	11,532
80,000	17,593	19,041	21,091	20,092	20,538	22,142	16,680	15,445	19,055	21,823	23,164	18,129	17,868
100,000	22,898	25,556	28,781	26,527	27,398	29,707	23,117	21,385	26,443	29,102	32,202	25,487	24,529
175,000	50,645	56,952	62,078	57,104	57,620	63,953	53,488	49,537	59,747	62,996	66,938	55,561	54,109
600,000	218,806	244,138	261,046	242,890	238,911	277,997	238,170	223,238	258,818	266,163	271,852	244,604	235,944

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	-9.5%	-6.0%	-15.6%	-12.1%	-12.1%	-12.1%	-19.1%	-1.0%	-12.1%	-12.1%	-16.0%	-12.1%	-12.1%
20,000	1.7%	0.1%	0.0%	1.2%	1.2%	1.2%	-2.3%	-2.1%	1.2%	1.2%	-8.5%	1.2%	1.2%
30,000	7.0%	8.3%	8.2%	8.4%	9.1%	10.2%	5.2%	2.7%	8.0%	11.1%	2.8%	7.0%	7.5%
40,000	11.3%	16.7%	14.8%	14.5%	15.9%	16.9%	10.6%	9.7%	12.3%	17.0%	15.7%	10.5%	12.4%
50,000	16.0%	19.8%	19.5%	19.6%	20.1%	21.4%	15.0%	13.9%	18.6%	21.2%	23.1%	15.3%	16.7%
60,000	18.7%	21.5%	22.2%	22.1%	22.5%	24.0%	17.4%	16.0%	20.7%	23.7%	25.7%	18.5%	19.2%
80,000	22.0%	23.8%	26.4%	25.1%	25.7%	27.7%	20.9%	19.3%	23.8%	27.3%	29.0%	22.7%	22.3%
100,000	22.9%	25.6%	28.8%	26.5%	27.4%	29.7%	23.1%	21.4%	26.4%	29.1%	32.2%	25.5%	24.5%
175,000	28.9%	32.5%	35.5%	32.6%	32.9%	36.5%	30.6%	28.3%	34.1%	36.0%	38.3%	31.7%	30.9%
600,000	36.5%	40.7%	43.5%	40.5%	39.8%	46.3%	39.7%	37.2%	43.1%	44.4%	45.3%	40.8%	39.3%

Revised: September 20, 2024