Canadian Tax Return Preparation Support 2018 - 2019

Federal / Provincial / Territory Tax Rates

Canadian tax rates relate directly to the Canadian tax brackets and how much each tax payer has earned. With the Canadian progressive tax system, higher portions of earning are taxed at higher tax rates. These figures are shown below in our tax brackets and rates calculator.

Income Taxes for all provinces and territories are calculated in the same manner as Canadian federal taxes. Form 428 is used to calculate provincial or territorial tax rates. It's also used to calculate Provincial or Territorial specific non-refundable tax credits. rates-from-www.cra-arc.gc.ca/tx/ndvdls/fq/txrts-eng.html

Current Canadian Tax Rates and Brackets

Canadian Federal Tax Rates for 2018 - 2019

15% on the first $46,605 of taxable income, +
20.5% on the next $46,603 of taxable income (from 46,605 up to $93,208), +
26% on the next $51,281 of taxable income (from $93,208 up to $144,489), +
29% on the next $61,353 of taxable income (from 144,489 up to $205,842), +
33% of taxable income over $205,842.

Provincial and Territorial Tax Rates for 2018 - 2019

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 and Territorial Tax Rates (combined chart)

Provinces and Territories Rates and Brackets
Newfoundland and Labrador 8.7% on the first $36,926 of taxable income, +
14.5% on the next $36,926, +
15.8% on the next $57,998, +
17.3% on the next $52,740, +
18.3% on the amount over $184,590
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 $41,675 of taxable income, +
14.82% on the next $41,676, +
16.52% on the next $52,159, +
17.84% on the next $18,872, +
20.3% on the amount over $154,382
Quebec 15% on the first $43,055 of taxable income +
20% on the next $43,055, +
24% on the next $86,105, +
25.75% on the amount over $104,765.
Ontario 5.05% on the first $42,960 of taxable income, +
9.15% on the next $42,963, +
11.16% on the next $64,077, +
12.16% on the next $70,000, +
13.16 % on the amount over $220,000
Manitoba 10.8% on the first $31,843 of taxable income, +
12.75% on the next $36,978, +
17.4% on the amount over $68,821
Saskatchewan 10.5% on the first $45,225 of taxable income, +
12.5% on the next $83,989, +
14.5% on the amount over $129,214
Alberta 10% on the first $128,145 of taxable income, +
12% on the next $25,628, +
13% on the next $51,258, +
14% on the next $102,516, +
15% on the amount over $307,547
British Columbia

5.06% on the first $39,676 of taxable income, +
7.7% on the next $39,677, +
10.5% on the next $11,754, +
12.29% on the next $19,523, +
14.7% on the next $39,370, +
16.8% on the amount over $150,000

Yukon 6.4% on the first $46,605 of taxable income, +
9% on the next $46,603, +
10.9% on the next $51,281, +
12.8% on the next $355,511, +
15% on the amount over $500,000
Northwest Territories 5.9% on the first $42,209 of taxable income, +
8.6% on the next $42,211, +
12.2% on the next $52,828, +
14.05% on the amount over $137,248
Nunavut 4% on the first $44,437 of taxable income, +
7% on the next $44,437, +
9% on the next $55,614, +
11.5% on the amount over $144,488