Except Nova Scotia and Prince Edwards Island all other provinces and territories indexed their tax brackets and basic personal amounts by a calculated inflation factor.
Provinces/territories | Taxable income | Rate(s) |
---|---|---|
Alberta | 0 – $128,145 | 10.00% |
$128,146 – $153,773 | $12,814.50 + 12.00% for income over $128,145 | |
$153,774 – $205,031 | $15,889.86 + 13.00% for income over $153,773 | |
$205,032 – $307,547 | $22,553.40 + 14.00% for income over $205,031 | |
over $307,547 | $36,905.64 + 15.00% for income over $307,547 | |
British Columbia | 0 – $39,676 | 5.06% |
$39,677 – $79,353 | $2,007.61 + 7.70% for income over $39,676 | |
$79,354 – $91,107 | $5,062.73 + 10.50% for income over $79,353 | |
$91,108 – $110,630 | $6,296.90 + 12.29% for income over $91,107 | |
$110,631 – $150,000 | $8,696.28 + 14.70% for income over $110,630 | |
over $150,001 | $14,483.67 + 16.80% for income over $150,001 | |
Manitoba | 0 – $31,843 | 10.80% |
$31,844 – $68,821 | $3,439.04 + 12.75% for income over $31,843 | |
over $68,821 | $8,153.74 + 17.40% for income over $68,821 | |
Newfoundland and Labrador | 0 – $36,926 | 8.70% |
$36,927 – $73,852 | $3,212.56 + 14.50% for income over $36,926 | |
$73,853 – $131,850 | $8,566.83 + 15.80% for income over $73,852 | |
$131,851 – $184,590 | $17,730.52 + 17.30% for income over $131,850 | |
over $184,590 | $26,854.54 + 18.30% for income over $184,590 | |
New Brunswick | 0 – $41,675 | 9.68% |
$41,676 – $83,351 | $4,034.14 + 14.82% for income over $41,675 | |
$83,352 – $135,510 | $10,210.52 + 16.52% for income over $83,351 | |
$135,511 – $154,382 | $18,827.19 + 17.84% for income over $135,510 | |
over $154,383 | $22,193.95 + 20.30% for income over $154,383 | |
Northwest Territories | 0 – $42,209 | 5.90% |
$42,210 – $84,420 | $2,490.33 + 8.60% for income over $42,209 | |
$84,421 – $137,248 | $6,120.48 + 12.20% for income over $84,420 | |
over $137,248 | $12,565.49 + 14.05% for income over $137,248 | |
Nova Scotia | 0 – $29,590 | 8.79% |
$29,591 – $59,180 | $2,600.96 + 14.95% for income over $29,590 | |
$59,181 – $93,000 | $7,024.67 + 16.67% for income over $59,180 | |
$93,001 – $150,000 | $12,662.46 + 17.50% for income over $93,000 | |
over $150,000 | $22,637.46 + 21.00% for income over $150,000 | |
Nunavut | 0 – $44,437 | 4.00% |
$44,438 – $88,874 | $1,777.48 + 7.00% for income over $44,437 | |
$88,875 – $144,488 | $4,888.07 + 9.00% for income over $88,874 | |
over $144,488 | $9,893.33 + 11.50% for income over $144,488 | |
Ontario | 0 – $42,960 | 5.05% |
$42,961 – $85,923 | $2,169.48 + 9.15% for income over $42,960 | |
$85,924 – $150,000 | $2,169.48 + 11.16% for income over $85,923 | |
$150,001 – $220,000 | $6,100.59 + 12.16% for income over $150,000 | |
over $220,000 | $14,612.59 + 13.16% for income over $220,000 | |
Prince Edward Island | 0 – $31,984 | 9.80% |
$31,985 – $63,969 | $3,134.43 + 13.80% for income over $31,984 | |
over $63,969 | $7,548.36 + 16.70% for income over $63,969 | |
Quebec | 0 – $43,055 | 15.00% |
$43,056 – $86,105 | $6,458.25 + 20.00% for income over $43,055 | |
$86,106 – $104,765 | $15,068.25 + 24.00% for income over $86,105 | |
over $104,765 | $19,546.65 + 25.75% for income over $104,765 | |
Saskatchewan | 0 – $45,225 | 10.50% |
$45,226 – $129,214 | $4,748.63 + 12.50% for income over $45,225 | |
over $129,214 | $15,247.25 + 14.50% for income over $129,214 | |
Yukon | 0 – $46,605 | 6.40% |
$46,606 – $93,208 | $2,982.72 + 9.00% for income over $46,605 | |
$93,209 – $144,489 | $7,176.99 + 10.90% for income over $93,208 | |
$144,490 – $500,000 | $12,766.62 + 12.80% for income over $144,489 | |
over $500,000 | $58,272.03 + 15.00% for income over $500,000 |