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2021 Tax Comparisons Employment Income

Combined Federal/Provincial Income Taxes Payable (Refundable) on Employment Income by Province/Territory

Taxes are net of Canada Workers Benefit (CWB), 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.

The Climate Action Incentive (CAI) is not included.

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.

Taxes reflect 2021 income tax rates as known at the end of 2021, including final CWB amounts for AB, NU and QC.

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.

2021 Taxes on Employment Income for a Single Person

At the $10,000 taxable income level, refund of $883 reflects the federal refundable CWB of $1,395, less CPP contributions of $354.25, and less EI premiums of $158. Refundable amounts in excess of $883 reflect provincial refundable amounts (BC, MB, NT, QC), or higher CWB.

Employment Income	2021 Taxes for a Single Person
Employment Income	AB	BC	MB	NB	NL	NS	NT	NU	ON	PE	QC	SK	YT
10,000	(984)	(958)	(978)	(883)	(883)	(883)	(1,233)	(247)	(883)	(883)	(3,135)	(883)	(883)
20,000	278	378	1,304	529	378	966	176	83	378	886	185	647	616
30,000	4,375	4,195	5,474	4,838	5,128	5,016	3,736	2,631	3,833	5,237	6,033	4,759	4,347
40,000	7,769	7,300	9,051	8,464	8,491	8,953	6,615	5,299	7,757	8,915	9,524	8,189	7,396
50,000	10,838	10,109	12,388	11,823	12,016	12,574	9,327	8,100	10,705	12,363	13,326	11,386	10,149
60,000	14,368	13,441	16,187	15,836	16,002	16,667	12,643	11,480	14,180	16,273	17,650	15,162	13,602
80,000	20,533	19,150	23,218	22,965	23,114	24,247	18,468	16,744	20,329	23,654	25,241	21,827	19,570
100,000	26,725	25,361	30,890	30,326	30,466	31,827	24,773	22,460	27,084	31,186	33,088	28,519	25,593
175,000	55,522	56,529	64,196	63,699	63,152	66,072	54,740	50,034	60,782	65,181	69,117	59,033	54,487
600,000	256,231	280,602	276,859	288,688	279,484	294,036	253,166	237,622	286,190	281,967	294,380	259,371	249,851

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

Employment Income	2021 Average Tax Rates for a Single Person
Employment Income	AB	BC	MB	NB	NL	NS	NT	NU	ON	PE	QC	SK	YT
10,000	-9.9%	-9.6%	-9.8%	-8.9%	-8.9%	-8.9%	-12.4%	-2.5%	-8.9%	-8.9%	-31.5%	-8.9%	-8.9%
20,000	1.4%	1.9%	6.5%	2.7%	1.9%	4.9%	0.9%	0.4%	1.9%	4.4%	0.9%	3.2%	3.1%
30,000	14.6%	14.0%	18.3%	16.2%	17.2%	16.8%	12.5%	8.8%	12.8%	17.5%	20.2%	15.9%	14.6%
40,000	19.5%	18.3%	22.7%	21.3%	21.3%	22.5%	16.6%	13.3%	19.5%	22.4%	23.9%	20.6%	18.6%
50,000	21.8%	20.3%	24.9%	23.8%	24.1%	25.3%	18.7%	16.3%	21.5%	24.8%	26.8%	22.9%	20.4%
60,000	24.1%	22.5%	27.1%	26.5%	26.8%	27.9%	21.2%	19.2%	23.7%	27.3%	29.6%	25.4%	22.8%
80,000	25.8%	24.0%	29.1%	28.8%	29.0%	30.4%	23.2%	21.0%	25.5%	29.7%	31.7%	27.4%	24.6%
100,000	26.8%	25.4%	31.0%	30.4%	30.6%	31.9%	24.8%	22.5%	27.2%	31.3%	33.2%	27.3%	25.7%
175,000	31.8%	32.4%	36.7%	36.5%	36.1%	37.8%	31.3%	28.6%	34.8%	37.3%	39.6%	33.0%	31.2%
600,000	42.7%	46.8%	46.2%	48.1%	46.6%	49.0%	42.2%	39.6%	47.7%	47.0%	49.1%	43.0%	41.7%

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.

2021 Taxes for Single Income Family, 2 Children Over 6 and Under 17 Years of Age

At the $10,000 taxable income level, refund of $1,378 reflects the federal refundable CWB of $1,890, less CPP contributions of $354.25, and less EI premiums of $158. Refundable amounts in excess of $1,378 reflect provincial refundable amounts (BC, MB, NT, NU, QC).

Employment Income	2021 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	(1,008)	(1,528)	(1,720)	(1,378)	(1,378)	(1,378)	(2,078)	(247)	(1,378)	(1,378)	(2,579)	(1,378)	(1,378)
20,000	(1,023)	(1,299)	(1,431)	(1,188)	(1,188)	(1,188)	(1,888)	(1,143)	(1,188)	(1,188)	(4,903)	(1,188)	(1,188)
30,000	(40)	270	149	69	69	401	(631)	(759)	369	161	(1,161)	69	69
40,000	3,432	4,392	4,939	4,509	4,834	5,594	3,247	1,860	3,990	5,354	4,051	3,540	4,085
50,000	6,830	7,558	8,773	8,498	9,267	9,624	6,356	5,059	7,340	9,418	9,700	6,319	7,194
60,000	10,360	10,890	12,669	12,810	13,253	13,769	9,672	8,750	11,642	13,328	14,247	10,095	10,647
80,000	16,525	16,599	19,895	20,051	20,365	21,430	15,498	14,014	17,791	20,709	21,838	16,759	16,615
100,000	22,717	22,810	27,761	27,412	27,717	29,011	21,803	19,730	24,285	28,241	29,685	23,451	22,638
175,000	51,588	54,052	61,211	60,858	60,476	63,329	51,843	47,377	58,056	62,222	65,775	54,039	51,636
600,000	252,431	278,260	274,009	285,981	276,942	291,427	250,403	235,100	283,599	279,142	291,151	254,512	247,193

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

Employment Income	2021 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	-10.1%	-15.3%	-17.3%	-13.8%	-13.8%	-13.8%	-20.8%	-2.5%	-13.8%	-13.8%	-25.9%	-13.8%	-13.8%
20,000	-5.1%	-6.5%	-7.2%	-6.0%	-6.0%	-6.0%	-9.5%	-5.7%	-6.0%	-6.0%	-24.6%	-6.0%	-6.0%
30,000	-0.1%	0.9%	0.5%	0.2%	0.2%	1.3%	-2.1%	-2.5%	1.2%	0.5%	-3.9%	0.2%	0.2%
40,000	8.6%	11.0%	12.4%	11.3%	12.1%	14.0%	8.2%	4.7%	10.0%	13.4%	10.2%	8.9%	10.3%
50,000	13.7%	15.2%	17.6%	17.1%	18.6%	19.3%	12.8%	10.2%	14.7%	18.9%	19.5%	12.7%	14.5%
60,000	17.3%	18.2%	21.2%	21.5%	22.2%	23.1%	16.2%	14.7%	19.5%	22.3%	23.9%	16.9%	17.8%
80,000	20.7%	20.8%	25.0%	25.2%	25.5%	26.9%	19.4%	17.6%	22.3%	26.0%	27.4%	21.0%	20.8%
100,000	22.8%	22.9%	27.8%	27.5%	27.8%	29.1%	21.9%	19.8%	24.4%	28.3%	29.8%	23.5%	22.7%
175,000	29.5%	30.9%	35.0%	34.8%	34.6%	36.2%	29.7%	27.1%	33.2%	35.6%	37.6%	30.9%	29.6%
600,000	42.1%	46.4%	45.7%	47.7%	46.2%	48.6%	41.8%	39.2%	47.3%	46.5%	48.5%	42.4%	41.2%

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