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2014 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 2014 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 2015 rates, because 2015 payments are based on 2014 income.
Taxes reflect 2014 income tax rates as known at August 18, 2014.

2014 Taxes for a Single Person

Employment Income	AB	BC	MB	NB	NL	NS	NT	NU	ON	PE	QC	SK	YT
10,000	(580)	(636)	(583)	(488)	(488)	(488)	(838)	106	(488)	(488)	(1,545)	(488)	(488)
20,000	2,276	2,275	3,190	2,591	2,511	3,032	2,065	1,384	2,636	3,262	2,837	2,551	2,485
30,000	5,288	5,761	6,306	5,873	5,760	6,007	4,571	3,982	5,487	6,255	6,775	5,657	5,371
40,000	8,301	8,658	9,568	9,079	8,834	9,522	7,081	6,530	8,188	9,569	10,445	8,762	8,108
50,000	11,716	11,876	13,253	12,979	12,515	13,441	10,264	9,428	11,696	13,366	14,746	12,405	11,406
60,000	15,009	14,945	16,820	16,754	16,061	17,245	13,322	12,228	14,910	17,039	18,745	15,997	14,671
80,000	21,409	21,019	24,375	24,142	23,052	24,979	19,395	18,028	21,427	24,664	26,463	22,997	21,007
100,000	28,293	28,246	32,739	32,329	30,596	33,254	26,719	24,636	29,596	32,888	35,177	30,481	28,121
175,000	56,455	60,341	66,450	66,004	61,233	67,915	57,373	53,016	63,705	67,326	72,506	61,919	58,329
600,000	222,205	254,991	263,650	265,074	241,008	280,415	240,336	225,141	273,654	268,648	284,857	248,919	238,521

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	-5.8%	-6.4%	-5.8%	-4.9%	-4.9%	-4.9%	-8.4%	1.1%	-4.9%	-4.9%	-15.4%	-4.9%	-4.9%
20,000	11.4%	11.4%	16.0%	13.0%	12.6%	15.2%	10.3%	6.9%	13.2%	16.3%	14.2%	12.8%	12.4%
30,000	17.6%	19.2%	21.0%	19.6%	19.2%	20.0%	15.2%	13.3%	18.3%	20.9%	22.6%	18.9%	17.9%
40,000	20.8%	21.6%	23.9%	22.7%	22.1%	23.8%	17.7%	16.3%	20.5%	23.9%	26.1%	21.9%	20.3%
50,000	23.4%	23.8%	26.5%	26.0%	25.0%	26.9%	20.5%	18.9%	23.4%	26.7%	29.5%	24.8%	22.8%
60,000	25.0%	24.9%	28.0%	27.9%	26.8%	28.7%	22.2%	20.4%	24.8%	28.4%	31.2%	26.7%	24.5%
80,000	26.8%	26.3%	30.5%	30.2%	28.8%	31.2%	24.2%	22.5%	26.8%	30.8%	33.1%	28.7%	26.3%
100,000	28.3%	28.2%	32.7%	32.3%	30.6%	33.3%	26.7%	24.6%	29.6%	32.9%	35.2%	30.5%	28.1%
175,000	32.3%	34.5%	38.0%	37.7%	35.0%	38.8%	32.8%	30.3%	36.4%	38.5%	41.4%	35.4%	33.3%
600,000	37.0%	42.5%	43.9%	44.2%	40.2%	46.7%	40.1%	37.5%	45.6%	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.

2014 Taxes for Single Income Family, 2 children over 6 and under 17 years of age.

Note: Includes Family Tax Cut (FTC) which was introduced at the end of 2014.

Employment Income	AB	BC	MB	NB	NL	NS	NT	NU	ON	PE	QC	SK	YT
10,000	(938)	(711)	(1,582)	(1,240)	(1,240)	(1,240)	(1,940)	(98)	(1,240)	(1,240)	(1,567)	(1,240)	(1,240)
20,000	129	(291)	(210)	32	32	32	(668)	(487)	32	32	(2,192)	32	32
30,000	1,907	2,372	2,081	2,134	1,907	2,734	1,254	350	2,207	3,117	329	1,907	1,922
40,000	4,175	6,747	5,541	5,453	5,947	6,429	3,890	3,424	4,438	6,581	5,529	3,988	4,659
50,000	7,167	9,542	8,942	9,227	9,205	9,925	6,687	6,155	8,277	9,954	10,780	6,660	7,534
60,000	9,760	11,911	11,906	12,505	12,050	13,029	9,045	8,255	11,025	12,927	14,195	9,551	10,099
80,000	15,283	17,108	18,778	19,016	18,165	19,886	14,241	13,178	16,583	19,676	21,181	15,675	15,558
100,000	22,167	24,336	27,336	27,204	25,709	28,161	21,565	19,786	24,602	27,900	29,895	23,159	22,617
175,000	50,329	56,430	61,116	60,878	56,346	62,823	52,220	48,166	58,711	62,273	67,224	54,597	52,825
600,000	216,079	251,080	258,317	259,948	236,121	275,323	235,182	220,291	268,660	263,595	279,575	241,597	233,017

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%	-7.1%	-15.8%	-12.4%	-12.4%	-12.4%	-19.4%	-1.0%	-12.4%	-12.4%	-15.7%	-12.4%	-12.4%
20,000	0.6%	-1.5%	-1.0%	0.2%	0.2%	0.2%	-3.3%	-2.4%	0.2%	0.2%	-11.0%	0.2%	0.2%
30,000	6.4%	7.9%	6.9%	7.1%	6.4%	9.1%	4.2%	1.2%	7.4%	10.4%	1.1%	6.4%	6.4%
40,000	10.4%	16.9%	13.9%	13.6%	14.9%	16.1%	9.7%	8.6%	11.1%	16.5%	13.8%	10.0%	11.6%
50,000	14.3%	19.1%	17.9%	18.5%	18.4%	19.8%	13.4%	12.3%	16.6%	19.9%	21.6%	13.3%	15.1%
60,000	16.3%	19.9%	19.8%	20.8%	20.1%	21.7%	15.1%	13.8%	18.4%	21.5%	23.7%	15.9%	16.8%
80,000	19.1%	21.4%	23.5%	23.8%	22.7%	24.9%	17.8%	16.5%	20.7%	24.6%	26.5%	19.6%	19.4%
100,000	22.2%	24.3%	27.3%	27.2%	25.7%	28.2%	21.6%	19.8%	24.6%	27.9%	29.9%	23.2%	22.6%
175,000	28.8%	32.2%	34.9%	34.8%	32.2%	35.9%	29.8%	27.5%	33.5%	35.6%	38.4%	31.2%	30.2%
600,000	36.0%	41.8%	43.1%	43.3%	39.4%	45.9%	39.2%	36.7%	44.8%	43.9%	46.6%	40.3%	38.8%

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.

Revised: September 20, 2024