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2018 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/credits.

CPP/QPP contributions and EI premiums are included in taxes.

Negative amounts are refundable taxes paid to the taxpayer.

QC total 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 2019 rates, because 2019 payments are based on 2018 income.

Taxes reflect 2018 income tax rates as known at May 24, 2019.

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.

2018 Taxes for a Single Person

At the $10,000 taxable income level, refund of $571 reflects the federal refundable WITB of $1,059, less CPP contributions of $321.75, and less EI premiums of $166. Refundable amounts in excess of $571 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 $200, and a cost of living refundable tax credit of $200.

Employment Income	2018 Taxes for a Single Person
Employment Income	AB	BC	MB	NB	NL	NS	NT	NU	ON	PE	QC	SK	YT
10,000	(651)	(606)	(666)	(571)	(571)	(571)	(921)	88	(571)	(571)	(1,737)	(571)	(571)
20,000	1,984	1,882	3,020	2,325	2,027	2,624	1,871	1,182	2,406	2,776	2,400	2,318	2,400
30,000	5,015	5,095	6,119	5,591	5,736	5,608	4,359	3,702	5,288	5,953	6,325	5,361	5,060
40,000	8,011	7,921	9,348	8,810	8,789	9,160	6,847	6,318	7,972	9,250	9,847	8,403	7,719
50,000	11,194	10,966	12,801	12,391	12,430	12,898	9,737	8,907	11,131	12,814	13,801	11,729	10,654
60,000	14,484	14,042	16,364	16,164	16,375	16,754	12,800	11,716	14,352	16,485	17,859	15,267	13,856
80,000	20,584	19,700	23,534	23,228	23,854	24,267	18,560	17,216	20,476	23,810	25,350	21,867	19,756
100,000	27,057	26,432	31,487	30,949	31,587	32,132	25,314	23,312	27,860	31,623	33,594	28,840	26,158
175,000	56,122	58,141	64,952	64,782	64,700	66,547	55,577	51,240	61,722	65,798	69,851	59,545	55,328
600,000	257,263	268,558	277,919	290,074	282,196	294,814	254,307	239,132	287,437	282,888	295,367	260,188	250,945

Average Tax Rate (total taxes payable divided by total employment income)

Employment Income	2018 Average Tax Rates for a Single Person
Employment Income	AB	BC	MB	NB	NL	NS	NT	NU	ON	PE	QC	SK	YT
10,000	-6.5%	-6.1%	-6.7%	-5.7%	-5.7%	-5.7%	-9.2%	0.9%	-5.7%	-5.7%	-17.4%	-5.7%	-5.7%
20,000	9.9%	9.4%	15.1%	11.6%	10.1%	13.1%	9.4%	5.9%	12.0%	13.9%	12.0%	11.6%	12.0%
30,000	16.7%	17.0%	20.4%	18.6%	19.1%	18.7%	14.5%	12.3%	17.6%	19.8%	21.1%	17.9%	16.9%
40,000	20.0%	19.8%	23.4%	22.0%	22.0%	22.9%	17.1%	15.8%	19.9%	23.1%	24.6%	21.0%	19.3%
50,000	22.4%	21.9%	25.6%	24.8%	24.9%	25.8%	19.5%	17.8%	22.3%	25.6%	27.6%	23.5%	21.3%
60,000	24.1%	23.4%	27.3%	26.9%	27.3%	27.9%	21.3%	19.5%	23.9%	27.5%	29.8%	25.4%	23.1%
80,000	25.7%	24.6%	29.4%	29.0%	29.8%	30.3%	23.2%	21.5%	25.6%	29.8%	31.7%	27.3%	24.7%
100,000	27.1%	26.4%	31.5%	30.9%	31.6%	32.1%	25.3%	23.3%	27.9%	31.6%	33.6%	28.8%	26.2%
175,000	32.1%	33.2%	37.1%	37.0%	37.0%	38.0%	31.8%	29.3%	35.3%	37.6%	39.9%	34.0%	31.6%
600,000	42.9%	44.8%	46.3%	48.3%	47.0%	49.1%	42.4%	39.9%	47.9%	47.1%	49.2%	43.4%	41.8%

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.

2018 Taxes for Single Income Family, 2 Children Over 6 and Under 17 Years of Age

At the $10,000 taxable income level, refund of $1,262 reflects the federal refundable WITB of $1,750, less CPP contributions of $321.75, and less EI premiums of $166. Refundable amounts in excess of $1,262 reflect provincial refundable amounts (MB, NT, QC). Refundable amounts less than $1,262 reflect lower WITB for that province (AB, BC, NU). QC has lower WITB but this is more than offset by the QC tax credit respecting the work premium.

Employment Income	2018 Taxes for a Single Income Family With 2 Children
Employment Income	AB	BC	MB	NB	NL	NS	NT	NU	ON	PE	QC	SK	YT
10,000	(939)	(681)	(1,604)	(1,262)	(1,262)	(1,262)	(1,962)	(112)	(1,262)	(1,262)	(1,576)	(1,262)	(1,262)
20,000	(140)	(538)	(504)	(262)	(262)	(262)	(962)	(581)	(262)	(262)	(2,407)	(262)	(262)
30,000	2,316	2,656	2,470	2,343	2,316	2,674	1,616	513	2,616	2,769	447	2,316	2,532
40,000	4,378	5,860	5,897	5,609	6,051	6,458	4,182	3,549	4,828	6,566	5,109	4,378	5,192
50,000	7,531	9,074	9,489	9,489	10,001	10,249	7,110	6,602	8,357	10,280	10,712	6,991	8,127
60,000	10,821	12,270	13,148	13,562	13,946	14,158	10,174	9,412	12,136	13,951	14,770	10,529	11,329
80,000	16,921	17,928	20,513	20,631	21,425	21,751	15,934	14,912	18,216	21,276	22,260	17,129	17,229
100,000	23,394	24,660	28,660	28,352	29,158	29,615	22,687	21,007	25,396	29,089	30,505	24,102	23,631
175,000	52,459	56,369	62,194	62,185	62,271	64,030	52,951	48,935	59,258	63,188	66,761	54,808	52,801
600,000	253,600	266,785	275,161	287,477	279,767	292,297	251,681	236,828	284,973	280,278	292,278	255,450	248,417

Average Tax Rate (total taxes payable divided by total employment income)

Employment Income	2018 Average Tax Rates for a Single Income Family With 2 Children
Employment Income	AB	BC	MB	NB	NL	NS	NT	NU	ON	PE	QC	SK	YT
10,000	-9.4%	-6.8%	-16.0%	-12.6%	-12.6%	-12.6%	-19.6%	-1.1%	-12.6%	-12.6%	-15.8%	-12.6%	-12.6%
20,000	-0.7%	-2.7%	-2.5%	-1.3%	-1.3%	-1.3%	-4.8%	-2.9%	-1.3%	-1.3%	-12.0%	-1.3%	-1.3%
30,000	7.7%	8.9%	8.2%	7.8%	7.7%	8.9%	5.4%	1.7%	8.7%	9.2%	1.5%	7.7%	8.4%
40,000	10.9%	14.7%	14.7%	14.0%	15.1%	16.1%	10.5%	8.9%	12.1%	16.4%	12.8%	10.9%	13.0%
50,000	15.1%	18.1%	19.0%	19.0%	20.0%	20.5%	14.2%	13.2%	16.7%	20.6%	21.4%	14.0%	16.3%
60,000	18.0%	20.4%	21.9%	22.6%	23.2%	23.6%	17.0%	15.7%	20.2%	23.3%	24.6%	17.5%	18.9%
80,000	21.2%	22.4%	25.6%	25.8%	26.8%	27.2%	19.9%	18.6%	22.8%	26.6%	27.8%	21.4%	21.5%
100,000	23.4%	24.7%	28.7%	28.4%	29.2%	29.6%	22.7%	21.0%	25.4%	29.1%	30.5%	24.1%	23.6%
175,000	30.0%	32.2%	35.5%	35.5%	35.6%	36.6%	30.3%	28.0%	33.9%	36.1%	38.1%	31.3%	30.2%
600,000	42.3%	44.5%	45.9%	47.9%	46.6%	48.7%	41.9%	39.5%	47.5%	46.7%	48.7%	42.6%	41.4%

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