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2016 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 2016 are not yet available on Canada Revenue Agency (CRA) website, so are estimated using 2016 indexation.
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 the 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 2017 rates, because 2017 payments are based on 2016 income.
Taxes reflect 2016 income tax rates as known at June 13, 2016.

You can check the results for any amount of employment income by using our detailed Canadian Tax and RRSP Savings Calculator or our Quebec Tax and RRSP Savings Calculator.

2016 Taxes for a Single Person

At the $10,000 taxable income level, refund of $518 reflects the federal refundable WITB of $1,028, less CPP contributions of $321.75, and less EI premiums of $188.
Refundable amounts in excess of $505 reflect higher WITB for that province (AB, BC), and/or provincial refundable amounts (BC, MB, NT).
At $10,000 of employment income, NU has a much lower WITB of $204, and a cost of living refundable tax credit of $200.

Employment Income	AB	BC	MB	NB	NL	NS	NT	NU	ON	PE	QC	SK	YT
10,000	(613)	(636)	(613)	(518)	(518)	(518)	(868)	106	(518)	(518)	(1,689)	(518)	(518)
20,000	2,154	2,096	3,135	2,474	2,393	2,976	1,985	1,294	2,545	2,978	2,664	2,445	2,514
30,000	5,166	5,488	6,250	5,756	5,784	5,951	4,491	3,866	5,414	6,171	6,680	5,550	5,190
40,000	8,179	8,530	9,512	8,959	8,885	9,467	6,996	6,459	8,115	9,485	10,340	8,656	7,867
50,000	11,450	11,725	13,053	12,690	12,519	13,241	10,008	9,177	11,423	13,138	14,550	12,128	10,926
60,000	14,693	14,751	16,569	16,416	16,217	16,997	13,022	11,935	14,594	16,762	18,548	15,669	14,078
80,000	20,793	20,492	23,824	23,480	23,319	24,431	18,782	17,435	20,764	24,087	26,027	22,369	19,978
100,000	27,413	27,430	31,923	31,387	30,898	32,442	25,769	23,727	28,478	32,046	34,448	29,588	26,577
175,000	56,701	58,835	65,511	65,501	63,067	66,980	56,227	51,881	62,463	66,355	71,660	60,828	55,947
600,000	258,201	260,561	278,712	291,027	274,111	295,480	255,190	240,007	288,413	283,678	297,371	263,828	251,799

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	-6.1%	-6.4%	-6.1%	-5.2%	-5.2%	-5.2%	-8.7%	1.1%	-5.2%	-5.2%	-16.9%	-5.2%	-5.2%
20,000	10.8%	10.5%	15.7%	12.4%	12.0%	14.9%	9.9%	6.5%	12.7%	14.9%	13.3%	12.2%	12.6%
30,000	17.2%	18.3%	20.8%	19.2%	19.3%	19.8%	15.0%	12.9%	18.0%	20.6%	22.3%	18.5%	17.3%
40,000	20.4%	21.3%	23.8%	22.4%	22.2%	23.7%	17.5%	16.1%	20.3%	23.7%	25.9%	21.6%	19.7%
50,000	22.9%	23.4%	26.1%	25.4%	25.0%	26.5%	20.0%	18.4%	22.8%	26.3%	29.1%	24.3%	21.9%
60,000	24.5%	24.6%	27.6%	27.4%	27.0%	28.3%	21.7%	19.9%	24.3%	27.9%	30.9%	26.1%	23.5%
80,000	26.0%	25.6%	29.8%	29.4%	29.1%	30.5%	23.5%	21.8%	26.0%	30.1%	32.5%	28.0%	25.0%
100,000	27.4%	27.4%	31.9%	31.4%	30.9%	32.4%	25.8%	23.7%	28.5%	32.0%	34.4%	29.6%	26.6%
175,000	32.4%	33.6%	37.4%	37.4%	36.0%	38.3%	32.1%	29.6%	35.7%	37.9%	40.9%	34.8%	32.0%
600,000	43.0%	43.4%	46.5%	48.5%	45.7%	49.2%	42.5%	40.0%	48.1%	47.3%	49.6%	44.0%	42.0%

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.

2016 Taxes for Single Income Family, 2 Children Over 6 and Under 17 Years of Age.

Taxable UCCB income of $720 (2 x $60 per month x 6 months) is also included for the family.
At the $10,000 taxable income level, refund of $1,240 reflects the federal refundable WITB of $1,750, less CPP contributions of $321.75, and less EI premiums of $188.
Refundable amounts in excess of $1,240 reflect provincial refundable amounts. Refundable amounts less than $1,240 reflect lower WITB for that province (AB, BC, NU).
A few provinces (BC, MB, NT and NU) have a refundable tax credit at $10,000 of taxable income.

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)	(113)	(1,240)	(1,240)	(1,559)	(1,240)	(1,240)
20,000	6	(433)	(336)	(94)	(94)	(94)	(794)	(541)	(94)	(94)	(2,322)	(94)	(94)
30,000	2,586	3,009	2,837	2,709	2,586	3,413	1,926	906	2,886	3,246	840	2,586	2,889
40,000	4,793	6,818	6,297	5,992	6,682	7,108	4,557	3,979	5,117	7,060	5,937	4,667	5,566
50,000	8,064	10,373	9,977	10,022	10,316	10,883	7,588	7,060	8,984	10,863	11,648	7,450	8,625
60,000	11,307	13,639	13,590	14,001	14,014	14,638	10,602	9,819	12,551	14,487	15,647	10,991	11,777
80,000	17,407	19,380	21,039	21,065	21,116	22,072	16,362	15,319	18,636	21,812	23,125	17,691	17,677
100,000	24,027	26,318	29,333	28,972	28,695	30,083	23,349	21,611	26,195	29,771	31,546	24,910	24,275
175,000	53,314	57,724	62,989	63,086	60,864	64,621	53,807	49,765	60,181	64,014	68,758	56,149	53,646
600,000	254,815	259,449	276,190	288,612	271,908	293,122	252,770	237,890	286,130	281,337	294,470	259,150	249,497

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%	-1.1%	-12.4%	-12.4%	-14.5%	-12.4%	-12.4%
20,000	0.0%	-2.2%	-1.7%	-0.5%	-0.5%	-0.5%	-4.0%	-2.7%	-0.5%	-0.5%	-11.2%	-0.5%	-0.5%
30,000	8.6%	10.0%	9.5%	9.0%	8.6%	11.4%	6.4%	3.0%	9.6%	10.8%	2.7%	8.6%	9.6%
40,000	12.0%	17.0%	15.7%	15.0%	16.7%	17.8%	11.4%	9.9%	12.8%	17.7%	14.6%	11.7%	13.9%
50,000	16.1%	20.7%	20.0%	20.0%	20.6%	21.8%	15.2%	14.1%	18.0%	21.7%	23.0%	14.9%	17.2%
60,000	18.8%	22.7%	22.7%	23.3%	23.4%	24.4%	17.7%	16.4%	20.9%	24.1%	25.8%	18.3%	19.6%
80,000	21.8%	24.2%	26.3%	26.3%	26.4%	27.6%	20.5%	19.1%	23.3%	27.3%	28.6%	22.1%	22.1%
100,000	24.0%	26.3%	29.3%	29.0%	28.7%	30.1%	23.3%	21.6%	26.2%	29.8%	31.3%	24.9%	24.3%
175,000	30.5%	33.0%	36.0%	36.0%	34.8%	36.9%	30.7%	28.4%	34.4%	36.6%	39.1%	32.1%	30.7%
600,000	42.5%	43.2%	46.0%	48.1%	45.3%	48.9%	42.1%	39.6%	47.7%	46.9%	49.0%	43.2%	41.6%

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