Canadian income tax rates for individuals - current and previous years

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Tax rates for previous years (1985 to 2016)

To find income tax rates from previous years, see the General Income Tax and Benefit Package for that year. You can find the federal tax rates on Schedule 1. You will find the provincial or territorial tax rates on Form 428 for the respective province or territory (all except Quebec). To find the Quebec provincial tax rates, go to Income tax return, schedules and guide (Revenu Québec Web site).

Federal tax rates for 2017

  • 15% on the first $45,916 of taxable income, +
  • 20.5% on the next $45,915 of taxable income (on the portion of taxable income over $45,916 up to $91,831), +
  • 26% on the next $50,522 of taxable income (on the portion of taxable income over $91,831 up to $142,353), +
  • 29% on the next $60,447 of taxable income (on the portion of taxable income over $142,353 up to $202,800), +
  • 33% of taxable income over $202,800.
 

The chart below reproduces the calculation of Schedule 1 of the tax package to calculate net federal tax.

Federal tax on taxable income manual calculation chart

If your taxable income is $45,916 or less

Enter your taxable income from line 260 of your return
 Blank space for dollar value
Line 1
Base amount
0
Line 2
Line 1 minus line 2 (this amount cannot be negative)
=Blank space for dollar value
Line 3
Federal tax rate
×15%
Line 4
Multiply the amount on line 3 by the tax rate on line 4
=Blank space for dollar value
Line 5
Tax on the amount from line 2
+0
Line 6
Add lines 5 and 6
=Blank space for dollar value
Line 7

If your taxable income is more than $45,916, but not more than $91,831

Enter your taxable income from line 260 of your return
 Blank space for dollar value
Line 1
Base amount
45,916
Line 2
Line 1 minus line 2 (this amount cannot be negative)
=Blank space for dollar value
Line 3
Federal tax rate
×20.5%
Line 4
Multiply the amount on line 3 by the tax rate on line 4
=Blank space for dollar value
Line 5
Tax on the amount from line 2
+6,887
Line 6
Add lines 5 and 6
=Blank space for dollar value
Line 7

If your taxable income is more than $91,831, but not more than $142,353

Enter your taxable income from line 260 of your return
 Blank space for dollar value
Line 1
Base amount
91,831
Line 2
Line 1 minus line 2 (this amount cannot be negative)
=Blank space for dollar value
Line 3
Federal tax rate
×26%
Line 4
Multiply the amount on line 3 by the tax rate on line 4
=Blank space for dollar value
Line 5
Tax on the amount from line 2
+16,300
Line 6
Add lines 5 and 6
=Blank space for dollar value
Line 7

If your taxable income is more than $142,353, but not more than $202,800.

Enter your taxable income from line 260 of your return
 Blank space for dollar value
Line 1
Base amount
142,353
Line 2
Line 1 minus line 2 (this amount cannot be negative)
=Blank space for dollar value
Line 3
Federal tax rate
×29%
Line 4
Multiply the amount on line 3 by the tax rate on line 4
=Blank space for dollar value
Line 5
Tax on the amount from line 2
+29,436
Line 6
Add lines 5 and 6
=Blank space for dollar value
Line 7
 
 

If your taxable income is more than $202,800.

Enter your taxable income from line 260 of your return
 Blank space for dollar value
Line 1
Base amount
202,800
Line 2
Line 1 minus line 2 (this amount cannot be negative)
=Blank space for dollar value
Line 3
Federal tax rate
×33%
Line 4
Multiply the amount on line 3 by the tax rate on line 4
=Blank space for dollar value
Line 5
Tax on the amount from line 2
+46,965
Line 6
Add lines 5 and 6
=Blank space for dollar value
Line 7
 
 

Provincial/territorial tax rates for 2017

Tax for all provinces (except Quebec) and territories is calculated the same way as federal tax.

Form 428 is used to calculate this provincial or territorial tax. Provincial or territorial specific non-refundable tax credits are also calculated on Form 428.

Provincial/territorial tax rates (combined chart)
Provinces/territories Rate(s)
Newfoundland and Labrador 8.7% on the first $35,851 of taxable income, +
14.5% on the next $35,850, +
15.8% on the next $56,309, +
17.3% on the next $51,204, +
18.3% on the amount over $179,214
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 next $57,000, +
21% on the amount over $150,000
New Brunswick 9.68% on the first $41,059 of taxable income, +
14.82% on the next $41,060, +
16.52% on the next $51,388, +
17.84% on the next $18,593, +
20.3% on the amount over $152,100
Quebec Go to Income tax rates (Revenu Québec Web site).
Ontario

5.05% on the first $42,201 of taxable income, +
9.15% on the next $42,203, +
11.16% on the next $65,596, +
12.16% on the next $70,000, +
13.16 % on the amount over $220,000

Manitoba 10.8% on the first $31,465 of taxable income, +
12.75% on the next $36,540, +
17.4% on the amount over $68,005
Saskatchewan 11% on the first $45,225 of taxable income, +
13% on the next $83,989, +
15% on the amount over $129,214
Alberta 10% on the first $126,625 of taxable income, +
12% on the next $25,325, +
13% on the next $50,650, +
14% on the next $101,300, +
15% on the amount over $303,900
British Columbia

5.06% on the first $38,898 of taxable income, +
7.7% on the next $38,899, +
10.5% on the next $11,523, +
12.29% on the next $19,140, +
14.7% on the amount over $108,460

Yukon 6.4% on the first $45,916 of taxable income, +
9% on the next $45,915, +
10.9% on the next $50,522, +
12.8% on the next $357,647, +
15% on the amount over $500,000
Northwest Territories 5.9% on the first $41,585 of taxable income, +
8.6% on the next $41,587, +
12.2% on the next $52,047, +
14.05% on the amount over $135,219
Nunavut 4% on the first $43,780 of taxable income, +
7% on the next $43,780, +
9% on the next $54,793, +
11.5% on the amount over $142,353
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