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2013 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 2013 are confirmed to CRA
CPP/QPP contributions and EI premiums are included in taxes.
Negative amounts are refundable taxes paid to the taxpayer.
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 2014 rates, because 2014 payments are based on 2013 income.
Taxes reflect 2013 income tax rates as known at Dec 31, 2013. Results for QC differ slightly due to working income tax benefit and prescription drug premiums.

2013 Taxes for Single Person

Employment Income	AB	BC	MB	NB	NL	NS	NT	NU	ON	PE	QC	SK	YT
10,000	(570)	(668)	(574)	(479)	(479)	(479)	(829)	110	(479)	(479)	(1,551)	(479)	(479)
20,000	2,312	2,271	3,234	2,615	2,818	3,048	2,089	1,425	2,657	3,278	2,883	2,583	2,509
30,000	5,324	5,758	6,349	5,870	5,786	6,023	4,594	4,022	5,508	6,272	6,779	5,688	5,395
40,000	8,337	8,622	9,611	9,029	8,884	9,539	7,115	6,551	8,220	9,586	10,452	8,794	8,132
50,000	11,763	11,849	13,307	12,805	12,575	13,467	10,307	9,469	11,743	13,393	14,756	12,456	11,451
60,000	15,004	14,863	16,823	16,392	16,067	17,218	13,310	12,213	14,901	17,014	18,690	15,996	14,662
80,000	21,404	20,939	24,377	23,505	23,067	24,952	19,409	18,013	21,446	24,639	26,401	22,996	20,998
100,000	28,319	28,199	32,773	31,312	30,642	33,259	26,764	24,668	29,687	32,895	35,174	30,511	28,158
175,000	56,517	59,809	66,521	63,633	61,316	67,957	57,477	53,114	63,443	67,370	72,551	62,008	58,420
600,000	222,267	245,534	263,721	255,180	241,090	280,457	240,439	225,239	263,672	268,692	284,902	249,008	238,611

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	-5.7%	-6.7%	-5.7%	-4.8%	-4.8%	-4.8%	-8.3%	1.1%	-4.8%	-4.8%	-15.5%	-4.8%	-4.8%
20,000	11.6%	11.4%	16.2%	13.1%	14.1%	15.2%	10.4%	7.1%	13.3%	16.4%	14.4%	12.9%	12.5%
30,000	17.7%	19.2%	21.2%	19.6%	19.3%	20.1%	15.3%	13.4%	18.4%	20.9%	22.6%	19.0%	18.0%
40,000	20.8%	21.6%	24.0%	22.6%	22.2%	23.8%	17.8%	16.4%	20.6%	24.0%	26.1%	22.0%	20.3%
50,000	23.5%	23.7%	26.6%	25.6%	25.2%	26.9%	20.6%	18.9%	23.5%	26.8%	29.5%	24.9%	22.9%
60,000	25.0%	24.8%	28.0%	27.3%	26.8%	28.7%	22.2%	20.4%	24.8%	28.4%	31.2%	26.7%	24.4%
80,000	26.8%	26.2%	30.5%	29.4%	28.8%	31.2%	24.3%	22.5%	26.8%	30.8%	33.0%	28.7%	26.2%
100,000	28.3%	28.2%	32.8%	31.3%	30.6%	33.3%	26.8%	24.7%	29.7%	32.9%	35.2%	30.5%	28.2%
175,000	32.3%	34.2%	38.0%	36.4%	35.0%	38.8%	32.8%	30.4%	36.3%	38.5%	41.5%	35.4%	33.4%
600,000	37.0%	40.9%	44.0%	42.5%	40.2%	46.7%	40.1%	37.5%	43.9%	44.8%	47.5%	41.5%	39.8%

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.

2013 Taxes for 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	(938)	(743)	(1,582)	(1,240)	(1,240)	(1,240)	(1,940)	(90)	(1,240)	(1,240)	(1,573)	(1,240)	(1,240)
20,000	166	(288)	(173)	69	69	69	(631)	(448)	69	69	(2,161)	69	69
30,000	1,945	2,369	2,173	2,206	2,192	2,772	1,306	451	2,245	3,155	432	1,945	1,978
40,000	4,251	6,678	5,632	5,504	6,027	6,467	3,951	3,504	4,476	6,618	5,649	4,026	4,714
50,000	7,677	9,906	9,468	9,580	9,718	10,396	7,182	6,645	8,820	10,426	11,167	7,181	8,034
60,000	10,918	12,919	13,080	13,318	13,210	14,147	10,185	9,389	12,165	14,047	15,102	10,722	11,244
80,000	17,318	18,996	20,829	20,430	20,209	21,881	16,284	15,189	18,627	21,672	22,813	17,722	17,580
100,000	24,234	26,256	29,419	28,238	27,785	30,188	23,639	21,843	26,721	29,927	31,586	25,237	24,686
175,000	52,432	57,866	63,236	60,559	58,458	64,886	54,352	50,290	60,476	64,338	68,963	56,734	54,948
600,000	218,182	243,590	260,435	252,106	238,233	277,386	237,314	222,415	260,706	265,660	281,314	243,733	235,139

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%	-7.4%	-15.8%	-12.4%	-12.4%	-12.4%	-19.4%	-0.9%	-12.4%	-12.4%	-15.7%	-12.4%	-12.4%
20,000	0.8%	-1.4%	-0.9%	0.3%	0.3%	0.3%	-3.2%	-2.2%	0.3%	0.3%	-10.8%	0.3%	0.3%
30,000	6.5%	7.9%	7.2%	7.4%	7.3%	9.2%	4.4%	1.5%	7.5%	10.5%	1.4%	6.5%	6.6%
40,000	10.6%	16.7%	14.1%	13.8%	15.1%	16.2%	9.9%	8.8%	11.2%	16.5%	14.1%	10.1%	11.8%
50,000	15.4%	19.8%	18.9%	19.2%	19.4%	20.8%	14.4%	13.3%	17.6%	20.9%	22.3%	14.4%	16.1%
60,000	18.2%	21.5%	21.8%	22.2%	22.0%	23.6%	17.0%	15.6%	20.3%	23.4%	25.2%	17.9%	18.7%
80,000	21.6%	23.7%	26.0%	25.5%	25.3%	27.4%	20.4%	19.0%	23.3%	27.1%	28.5%	22.2%	22.0%
100,000	24.2%	26.3%	29.4%	28.2%	27.8%	30.2%	23.6%	21.8%	26.7%	29.9%	31.6%	25.2%	24.7%
175,000	30.0%	33.1%	36.1%	34.6%	33.4%	37.1%	31.1%	28.7%	34.6%	36.8%	39.4%	32.4%	31.4%
600,000	36.4%	40.6%	43.4%	42.0%	39.7%	46.2%	39.6%	37.1%	43.5%	44.3%	46.9%	40.6%	39.2%

Revised: September 20, 2024