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2020 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, formerly 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.

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 2020 income tax rates as known at April 16, 2020.

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.

2020 Taxes on Employment Income for a Single Person

At the $10,000 taxable income level, refund of $882 reflects the federal refundable CWB of $1,381, less CPP contributions of $341.25, and less EI premiums of $158. Refundable amounts in excess of $882 reflect provincial refundable amounts (BC, MB, NT, QC), or higher CWB. At $10,000 of employment income, NU has a much lower CWB than other provinces.

Employment Income	2020 Taxes for a Single Person
Employment Income	AB	BC	MB	NB	NL	NS	NT	NU	ON	PE	QC	SK	YT
10,000	(982)	(957)	(977)	(882)	(882)	(882)	(1,232)	(100)	(882)	(882)	(2,363)	(882)	(882)
20,000	1,133	1,279	2,220	1,486	1,279	1,872	1,088	450	1,279	1,891	1,252	1,568	1,617
30,000	4,791	4,619	5,890	5,322	5,536	5,425	4,148	3,035	4,241	5,692	6,062	5,182	4,848
40,000	7,803	7,336	9,104	8,604	8,541	8,991	6,653	5,687	7,792	9,001	9,556	8,241	7,525
50,000	10,888	10,175	12,458	11,995	12,083	12,630	9,395	8,477	10,775	12,466	13,386	11,465	10,309
60,000	14,329	13,411	16,169	15,918	15,979	16,635	12,617	11,449	14,156	16,287	17,613	15,153	13,668
80,000	20,429	19,051	23,176	22,982	23,031	24,148	18,376	16,646	20,236	23,607	25,116	21,753	19,568
100,000	26,682	25,375	30,909	30,420	30,444	31,791	24,778	22,444	27,133	31,200	33,050	28,505	25,673
175,000	55,511	56,645	64,243	63,885	63,168	66,069	54,802	50,087	60,862	65,232	69,128	59,076	54,595
600,000	256,264	280,853	276,947	288,915	279,550	294,074	253,269	237,717	286,313	282,059	294,426	259,456	249,946

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

Employment Income	2020 Average Tax Rates for a Single Person
Employment Income	AB	BC	MB	NB	NL	NS	NT	NU	ON	PE	QC	SK	YT
10,000	-9.8%	-9.6%	-9.8%	-8.8%	-8.8%	-8.8%	-12.3%	-1.0%	-8.8%	-8.8%	-23.7%	-8.8%	-8.8%
20,000	5.7%	6.4%	11.1%	7.4%	6.4%	9.4%	5.5%	2.3%	6.4%	9.5%	6.3%	7.9%	8.1%
30,000	16.0%	15.4%	19.7%	17.8%	18.5%	18.1%	13.9%	10.1%	14.2%	19.0%	20.3%	17.3%	16.2%
40,000	19.6%	18.4%	22.8%	21.6%	21.4%	22.5%	16.7%	14.3%	19.5%	22.6%	24.0%	20.7%	18.9%
50,000	21.8%	20.4%	25.0%	24.1%	24.2%	25.3%	18.8%	17.0%	21.6%	25.0%	26.8%	23.0%	20.7%
60,000	23.9%	22.4%	27.0%	26.6%	26.7%	27.8%	21.1%	19.1%	23.7%	27.2%	29.4%	25.3%	22.8%
80,000	25.6%	23.9%	29.0%	28.8%	28.8%	30.2%	23.0%	20.9%	25.3%	29.6%	31.5%	27.2%	24.5%
100,000	26.7%	25.4%	31.0%	30.5%	30.5%	31.8%	24.8%	22.5%	27.2%	31.3%	33.1%	28.6%	25.7%
175,000	31.8%	32.4%	36.7%	36.5%	36.1%	37.8%	31.3%	28.6%	34.8%	37.3%	39.5%	33.8%	31.2%
600,000	42.7%	46.8%	46.2%	48.2%	46.6%	49.0%	42.2%	39.6%	47.7%	47.0%	49.1%	43.3%	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.

2020 Taxes for Single Income Family, 2 Children Over 6 and Under 17 Years of Age

At the $10,000 taxable income level, refund of $1,321 reflects the federal refundable CWB of $1,820, less CPP contributions of $341.25, and less EI premiums of $158. Refundable amounts in excess of $1,321 reflect provincial refundable amounts (BC, MB, NT, NU, QC). NU has a much lower CWB at $10,000, and the AB CWB is slightly lower than others. QC has lower CWB but this is more than offset by the QC tax credit respecting the work premium.

Employment Income	2020 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	(1,021)	(1,471)	(1,663)	(1,321)	(1,321)	(1,321)	(2,021)	(260)	(1,321)	(1,321)	(1,956)	(1,321)	(1,321)
20,000	(835)	(995)	(1,127)	(884)	(884)	(884)	(1,584)	(847)	(884)	(884)	(3,460)	(884)	(884)
30,000	1,110	1,290	1,157	1,060	1,060	1,403	360	(269)	1,360	1,301	(58)	1,060	1,147
40,000	4,011	4,877	5,437	5,083	5,374	6,076	3,739	2,604	4,461	5,979	4,296	4,011	4,694
50,000	6,967	7,716	8,931	8,769	9,423	9,767	6,520	5,835	7,555	9,649	9,922	6,514	7,478
60,000	10,408	10,952	12,739	12,991	13,320	13,825	9,742	8,812	11,709	13,470	14,265	10,202	10,837
80,000	16,508	16,592	19,941	20,138	20,371	21,419	15,501	14,009	17,789	20,790	21,769	16,802	16,737
100,000	22,760	22,916	27,868	27,576	27,784	29,061	21,903	19,808	24,428	28,383	29,702	23,555	22,842
175,000	51,643	54,239	61,325	61,094	60,562	63,393	51,980	47,504	58,210	62,385	65,825	54,179	51,840
600,000	252,482	278,534	274,116	286,210	277,030	291,484	250,534	235,220	283,747	279,299	291,195	254,645	247,314

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

Employment Income	2020 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	-10.2%	-14.7%	-16.7%	-13.2%	-13.2%	-13.2%	-20.2%	-2.6%	-13.2%	-13.2%	-19.6%	-13.2%	-13.2%
20,000	-4.2%	-5.0%	-5.6%	-4.4%	-4.4%	-4.4%	-7.9%	-4.2%	-4.4%	-4.4%	-17.3%	-4.4%	-4.4%
30,000	3.7%	4.3%	3.9%	3.5%	3.5%	4.7%	1.2%	-0.9%	4.5%	4.3%	-0.2%	3.5%	3.8%
40,000	10.1%	12.2%	13.6%	12.7%	13.5%	15.2%	9.4%	6.5%	11.2%	15.0%	10.8%	10.1%	11.8%
50,000	14.0%	15.5%	17.9%	17.6%	18.9%	19.6%	13.1%	11.7%	15.2%	19.4%	19.9%	13.1%	15.0%
60,000	17.4%	18.3%	21.3%	21.7%	22.3%	23.1%	16.3%	14.7%	19.6%	22.5%	23.8%	17.1%	18.1%
80,000	20.7%	20.8%	25.0%	25.2%	25.5%	26.8%	19.4%	17.5%	22.3%	26.0%	27.3%	21.0%	21.0%
100,000	22.8%	23.0%	27.9%	27.6%	27.8%	29.1%	21.9%	19.8%	24.5%	28.4%	29.8%	23.6%	22.9%
175,000	29.5%	31.0%	35.1%	34.9%	34.6%	36.3%	29.7%	27.2%	33.3%	35.7%	37.7%	31.0%	29.7%
600,000	42.1%	46.4%	45.7%	47.7%	46.2%	48.6%	41.8%	39.2%	47.3%	46.6%	48.5%	42.5%	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