Provinces / Territories Rate(s)
Newfoundland and Labrador
7.7% on the first $31,278 of taxable income,
+12.8% on the next $31,278,
+15.5% on the amount over $62,556
Prince Edward Island
9.8% on the first $31,984 of taxable income,
+13.8% on the next $31,985,
+16.7% on the amount over $63,969
Nova Scotia
8.79% on the first $29,590 of taxable income, +
14.95% on the next $29,590, +
16.67% on the next $33,820 +
17.5% on the amount over $93,000
New Brunswick
9.3% on the first $36,421 of taxable income, +
12.5% on the next $36,422, +
13.3% on the next $45,584, +
14.3% on the amount over $118,427
Quebec Contact Revenu Québec
Ontario
5.05% on the first $37,106 of taxable income, +
9.15% on the next $37,108, +
11.16% on the amount over $74,214
Manitoba
10.8% on the first $31,000 of taxable income, +
12.75% on the next $36,000, +
17.4% on the amount over $67,000
Saskatchewan
11% on the first $40,354 of taxable income, +
13% on the next $74,943, +
15% on the amount over $115,297
Alberta 10% of taxable income
British Columbia
5.06% on the first $35,859 of taxable income, +
7.7% on the next $35,860, +
10.5% on the next $10,623, +
12.29% on the next $17,645, +
14.7% on the amount over $99,987
Yukon
7.04% on the first $40,970 of taxable income, +
9.68% on the next $40,971, +
11.44% on the next $45,080, +
12.76% on the amount over $127,021
Northwest Territories
5.9% on the first $37,106 of taxable income, +
8.6% on the next $37,108, +
12.2% on the next $46,442, +
14.05% on the amount over $120,656
Nunavut
4% on the first $39,065 of taxable income, +
7% on the next $39,065, +
9% on the next $48,891, +
11.5% on the amount over $127,021
Typical Canadian concept of those who work hard pay more - not just in total but as a percentage of income - EXCEPT in AB where it is a FLAT 10%!
Not to mention that if you are a low income earner or student who makes a marginal amount in a year, you do not pay Provincial Income tax in AB until 16,800, while in BC you pay over 11,000.