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2017 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.

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 2018 rates, because 2018 payments are based on 2017 income.

Taxes reflect 2017 income tax rates as known at May 24, 2019. The amounts were recalculated, and BC had reductions in several income levels due to the reduction of the MSP rates. QC also had reductions at most income levels due to the reduction of the lowest tax rate and most non-refundable tax credit rates from 16% to 15%

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.

2017 Taxes for a Single Person

At the $10,000 taxable income level, refund of $558 reflects the federal refundable WITB of $1,043, less CPP contributions of $321.75, and less EI premiums of $163. Refundable amounts in excess of $558 reflect higher WITB for that province (AB, QC), and/or provincial refundable amounts (BC, MB, NT, QC). 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	(637)	(609)	(653)	(558)	(558)	(558)	(908)	85	(558)	(558)	(1,709)	(558)	(558)
20,000	2,066	1,956	3,056	2,381	2,191	2,911	1,908	1,224	2,457	2,898	2,523	2,350	2,436
30,000	5,060	5,150	6,153	5,644	5,781	5,867	4,393	3,755	5,319	6,073	6,384	5,413	5,093
40,000	8,053	7,970	9,387	8,844	8,894	9,364	6,879	6,345	8,000	9,368	9,912	8,477	7,751
50,000	11,271	11,050	12,875	12,492	12,570	13,084	9,821	8,988	11,225	12,967	13,904	11,860	10,739
60,000	14,533	14,097	16,410	16,238	16,486	16,860	12,855	11,768	14,417	16,610	17,928	15,396	13,911
80,000	20,633	19,798	23,618	23,302	23,994	24,294	18,615	17,268	20,566	23,935	25,411	22,046	19,811
100,000	27,183	26,639	31,648	31,119	31,804	32,235	25,490	23,467	28,127	31,825	33,749	29,146	26,316
175,000	56,361	57,941	65,178	65,100	65,038	66,715	55,856	51,512	62,053	66,075	70,073	60,103	55,591
600,000	257,683	259,553	278,265	290,512	282,708	295,102	254,706	239,525	287,889	283,285	295,690	261,928	251,329

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	-6.4%	-6.1%	-6.5%	-5.6%	-5.6%	-5.6%	-9.1%	0.8%	-5.6%	-5.6%	-17.1%	-5.6%	-5.6%
20,000	10.3%	9.8%	15.3%	11.9%	11.0%	14.6%	9.5%	6.1%	12.3%	14.5%	12.6%	11.7%	12.2%
30,000	16.9%	17.2%	20.5%	18.8%	19.3%	19.6%	14.6%	12.5%	17.7%	20.2%	21.3%	18.0%	17.0%
40,000	20.1%	19.9%	23.5%	22.1%	22.2%	23.4%	17.2%	15.9%	20.0%	23.4%	24.8%	21.2%	19.4%
50,000	22.5%	22.1%	25.7%	25.0%	25.1%	26.2%	19.6%	18.0%	22.5%	25.9%	27.8%	23.7%	21.5%
60,000	24.2%	23.5%	27.4%	27.1%	27.5%	28.1%	21.4%	19.6%	24.0%	27.7%	29.9%	25.7%	23.2%
80,000	25.8%	24.7%	29.5%	29.1%	30.0%	30.4%	23.3%	21.6%	25.7%	29.9%	31.8%	27.6%	24.8%
100,000	27.2%	26.6%	31.6%	31.1%	31.8%	32.2%	25.5%	23.5%	28.1%	31.8%	33.7%	29.1%	26.3%
175,000	32.2%	33.1%	37.2%	37.2%	37.2%	38.1%	31.9%	29.4%	35.5%	37.8%	40.0%	34.3%	31.8%
600,000	42.9%	43.3%	46.4%	48.4%	47.1%	49.2%	42.5%	39.9%	48.0%	47.2%	49.3%	43.7%	41.9%

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.

2017 Taxes for Single Income Family, 2 Children Over 6 and Under 17 Years of Age

At the $10,000 taxable income level, refund of $1,265 reflects the federal refundable WITB of $1,750, less CPP contributions of $321.75, and less EI premiums of $163. Refundable amounts in excess of $1,265 reflect provincial refundable amounts (MB, NT). Refundable amounts less than $1,265 reflect lower WITB for that province (AB, BC, NU).

Employment Income	AB	BC	MB	NB	NL	NS	NT	NU	ON	PE	QC	SK	YT
10,000	(942)	(684)	(1,607)	(1,265)	(1,265)	(1,265)	(1,965)	(115)	(1,265)	(1,265)	(1,579)	(1,265)	(1,265)
20,000	(83)	(474)	(445)	(203)	(203)	(203)	(903)	(567)	(203)	(203)	(2,304)	(203)	(203)
30,000	2,363	2,752	2,530	2,445	2,363	3,196	1,663	631	2,663	2,998	523	2,363	2,604
40,000	4,439	5,944	5,962	5,708	6,394	6,873	4,253	3,664	4,873	6,793	5,299	4,423	5,261
50,000	7,657	9,193	9,589	9,656	10,186	10,594	7,233	6,718	8,575	10,542	10,876	7,078	8,249
60,000	10,919	12,359	13,221	13,679	14,103	14,369	10,268	9,497	12,235	14,185	14,901	10,613	11,422
80,000	17,019	18,061	20,624	20,743	21,610	21,803	16,028	14,997	18,315	21,510	22,384	17,263	17,322
100,000	23,569	24,902	28,848	28,561	29,420	29,744	22,903	21,196	25,701	29,400	30,721	24,363	23,826
175,000	52,747	56,203	62,446	62,541	62,655	64,224	53,268	49,242	59,628	63,583	67,046	55,320	53,101
600,000	254,069	257,816	275,533	287,953	280,325	292,611	252,118	237,254	285,464	280,792	292,663	257,145	248,839

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%	-6.8%	-16.1%	-12.7%	-12.7%	-12.7%	-19.7%	-1.2%	-12.7%	-12.7%	-15.8%	-12.7%	-12.7%
20,000	-0.4%	-2.4%	-2.2%	-1.0%	-1.0%	-1.0%	-4.5%	-2.8%	-1.0%	-1.0%	-11.5%	-1.0%	-1.0%
30,000	7.9%	9.2%	8.4%	8.1%	7.9%	10.7%	5.5%	2.1%	8.9%	10.0%	1.7%	7.9%	8.7%
40,000	11.1%	14.9%	14.9%	14.3%	16.0%	17.2%	10.6%	9.2%	12.2%	17.0%	13.2%	11.1%	13.2%
50,000	15.3%	18.4%	19.2%	19.3%	20.4%	21.2%	14.5%	13.4%	17.2%	21.1%	21.8%	14.2%	16.5%
60,000	18.2%	20.6%	22.0%	22.8%	23.5%	23.9%	17.1%	15.8%	20.4%	23.6%	24.8%	17.7%	19.0%
80,000	21.3%	22.6%	25.8%	25.9%	27.0%	27.3%	20.0%	18.7%	22.9%	26.9%	28.0%	21.6%	21.7%
100,000	23.6%	24.9%	28.8%	28.6%	29.4%	29.7%	22.9%	21.2%	25.7%	29.4%	30.7%	24.4%	23.8%
175,000	30.1%	32.1%	35.7%	35.7%	35.8%	36.7%	30.4%	28.1%	34.1%	36.3%	38.3%	31.6%	30.3%
600,000	42.3%	43.0%	45.9%	48.0%	46.7%	48.8%	42.0%	39.5%	47.6%	46.8%	48.8%	42.9%	41.5%

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