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Calculate income tax deductions

Calculate income tax deductions

You may be looking for:

 

How to use the income tax tables and how to manually calculate the amount to withhold.

On this page

Calculation methods

 Reminder: There is an online calculator that will calculate the income tax deductions for you.

Calculate income tax deductions based on the type of payment:

Income tax tables calculate the required income tax for you on given ranges of income for a specified pay period.

Steps

  1. Determine if you can use income tax tables

    Income tax tables can be used in most common situations.

    Use when

    • The payment is for regular employment income or was made with regular pay for one of the common or uncommon pay periods for which tables are provided
    • If the payment is made to a First Nations worker and you received Form TD1-IN, only use these tables on the portion of their income which is taxable

    Do not use when

  2. Review the completed TD1 forms to determine if you need to deduct tax

    Back of TD1 form checkbox for total income less than total claim amount

    Review the completed TD1 forms and verify if your employee checked the box "Total income less than total claim amount".

    •  Do not continue to next step or use the tax tables if your employee checked this box.

      You do not deduct any federal or provincial tax in this situation.

    • Continue to next step if your employee checked this box but you believe it is a false statement.

    • Continue to Step 6 - Get the federal, provincial and territorial income tax tables if your employee did not complete new TD1 forms.

      Use the same claim code that you used previously.

  3. Get the total claim amount from the TD1 forms

    1. Get the federal TD1 form
      TD1 federal form for step 13, total claim amount

      If they are claiming more than the basic personal amount, find the "TOTAL CLAIM AMOUNT" on the completed federal TD1 form

    2. Get the provincial or territorial TD1 form
      TD1 provincial form for step 11, total claim amount

      If they are claiming more than the basic personal amount, find the "TOTAL CLAIM AMOUNT" on the completed provincial or territorial TD1 form

  4. Get the claim codes tables

    1. Get the federal claim codes table

      Use the federal claim codes table.

      Federal claim codes tables

      2024 tax year

      2024 Federal claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 15,705.00 1
      15,705.01 18,410.00 2
      18,410.01 21,115.00 3
      21,115.01 23,820.00 4
      23,820.01 26,525.00 5
      26,525.01 29,230.00 6
      29,230.01 31,935.00 7
      31,935.01 34,640.00 8
      34,640.01 37,345.00 9
      37,345.01 40,050.00 10

      Previous years

      2023 tax year

      2023 tax year

      2023 Federal claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 15,000.00 1
      15,000.01 17,583.00 2
      17,583.01 20,166.00 3
      20,166.01 22,749.00 4
      22,749.01 25,332.00 5
      25,332.01 27,915.00 6
      27,915.01 30,498.00 7
      30,498.01 33,081.00 8
      33,081.01 35,664.00 9
      35,664.01 38,247.00 10

      To view 2022 or previous tax year, refer to:

    2. Get the provincial or territorial claim codes table

      Use the provincial or territorial claim codes table that matches your employee's province of employment.

      Provincial and territorial claim codes tables

      2024 tax year

      Alberta
      2024 Alberta claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 21,885.00 1
      21,885.01 25,015.00 2
      25.015.01 28,145.00 3
      28,145.01 31,275.00 4
      31,275.01 34,405.00 5
      34,405.01 37,535.00 6
      37,535.01 40,665.00 7
      40,665.01 43,795.00 8
      43,795.01 46,925.00 9
      46,725.01 50,055.00 10
      British Columbia
      2024 British Columbia claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 12,580.00 1
      12,580.01 15,411.00 2
      15,411.01 18,242.00 3
      18,242.01 21,073.00 4
      21,073.01 23,904.00 5
      23,904.01 26,735.00 6
      26,735.01 29,566.00 7
      29,566.01 32,397.00 8
      32,397.01 35,228.00 9
      35,228.01 38,059.00 10
      Manitoba
      2024 Manitoba claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 15,780.00 1
      15,780.01 17,743.00 2
      17,743.01 19,166.00 3
      19,166.01 20,859.00 4
      20,859.01 22,552.00 5
      22,552.01 24,245.00 6
      24,245.01 25,938.00 7
      25,938.01 27,631.00 8
      27,631.01 29,324.00 9
      29,324.01 31,017.00 10
      New Brunswick
      2024 New Brunswick claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 13,044.00 1
      13,044.01 15,714.00 2
      15,714.01 18,384.00 3
      18,834.01 21,054.00 4
      21,054.01 23,724.00 5
      23,724.01 26,394.00 6
      26,394.01 29,064.00 7
      29,064.01 31,734.00 8
      31,734.01 34,404.00 9
      34,404.01 37,074.00 10
      Newfoundland and Labrador
      2024 Newfoundland and Labrador claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 10,818.00 1
      10,818.01 13,154.00 2
      13,154.01 15,490.00 3
      15,490.01 17,826.00 4
      17,826.01 20,162.00 5
      20,162.01 22,498.00 6
      22,498.01 24,834.00 7
      24,834.01 27,170.00 8
      27,170.01 29,506.00 9
      29,506.01 31,842.00 10
      Northwest Territories
      2024 Northwest Territories claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 17,373.00 1
      17,373.01 20,360.00 2
      20,363.01 23,347.00 3
      23,347.01 26,334.00 4
      26,334.01 29,321.00 5
      29,321.01 32,308.00 6
      32,308.01 35,295.00 7
      35,295.01 38,282.00 8
      38,282.01 41,269.00 9
      41,269.01 44,256.00 10
      Nova Scotia
      2024 Nova Scotia claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 11,481.00 1
      11,481.01 13,081.00 2
      13,081.01 14,681.00 3
      14,681.01 16,281.00 4
      16,281.01 17,881.00 5
      17,881.01 19,481.00 6
      19,481.01 21,081.00 7
      21,081.01 22,681.00 8
      22,681.01 24,281.00 9
      24,281.01 25,881.00 10
      Nunavut
      2024 Nunavut claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 18,767.00 1
      18,767.01 21,802.00 2
      21,802.01 24,837.00 3
      24,837.01 27,872.00 4
      27,872.01 30,907.00 5
      30,907.01 33,942.00 6
      33,942.01 36,977.00 7
      36,977.01 40,012.00 8
      40,012.01 43,047.00 9
      43,047.01 46,082.00 10
      Ontario
      2024 Ontario claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 12,399.00 1
      12,399.01 15,070.00 2
      15,070.01 17,741.00 3
      17,741.01 20,412.00 4
      20,412.01 23,083.00 5
      23,083.01 25,754.00 6
      25,754.01 28,425.00 7
      28,425.01 31,096.00 8
      31,096.01 33,767.00 9
      33,767.01 36,438.00 10
      Prince Edward Island
      2024 Prince Edward Island claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 13,500.00 1
      13,500.00 15,100.00 2
      15,100.01 16,700.00 3
      16,700.01 18,300.00 4
      18,300.01 19,900.00 5
      19,900.01 21,500.00 6
      21,500.01 23,100.00 7
      23,100.01 24,700.00 8
      24,700.01 26,300.00 9
      26,300.01 27,900.00 10
      Quebec

      Only use the federal claim codes when your employee's province of employment is Quebec.

      Saskatchewan
      2024 Saskatchewan claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 18,491.00 1
      18,491.00 20,871.00 2
      20,871.01 23,521.00 3
      23,521.01 25,631.00 4
      25,631.01 28,011.00 5
      28,011.01 30,391.00 6
      30,391.01 32,771.00 7
      32,771.01 35,151.00 8
      35,151.01 37,531.00 9
      37,531.01 39,911.00 10
      Yukon
      2024 Yukon claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 15,705.00 1
      15,705.01 18,410.00 2
      18,410.01 21,115.00 3
      21,115.01 23,820.00 4
      23,820.01 26,525.00 5
      26,525.01 29,230.00 6
      29,230.01 31,935.00 7
      31,935.01 34,640.00 8
      34,640.01 37,345.00 9
      37,345.01 40,050.00 10
      Outside Canada

      Only use the federal claim codes when your employee's province of employment is outside Canada.

      Previous years

      2023 tax year
      Alberta
      2023 Alberta claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 21,003.00 1
      21,003.01 24,007.00 2
      24,007.01 27,011.00 3
      27,011.01 30,015.00 4
      30,015.01 33,019.00 5
      33,019.01 36,023.00 6
      36,023.01 39,027.00 7
      39,027.01 42,031.00 8
      42,031.01 45,035.00 9
      45,035.01 48,039.00 10
      British Columbia
      2023 British Columbia claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 11,981.00 1
      11,981.01 14,677.00 2
      14,677.01 17,373.00 3
      17,373.01 20,069.00 4
      20,069.01 22,765.00 5
      22,765.01 25,461.00 6
      25,461.01 28,157.00 7
      28,157.01 30,853.00 8
      30,853.01 33,549.00 9
      33,549.01 36,245.00 10
      Beginning July 1, 2023 – Manitoba
      Beginning July 1, 2023 – 2023 Manitoba claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 19,145.00 1
      19,145.01 20,838.00 2
      20,838.01 22,531.00 3
      22,531.01 24,224.00 4
      24,224.01 25,917.00 5
      25,917.01 27,610.00 6
      27,610.01 29,303.00 7
      29,303.01 30,996.00 8
      30,996.01 32,689.00 9
      32,689.01 34,382.00 10

      Given that employees have received a lower basic personal amount for the first 6 months of the year, a prorated basic personal amount of $19,145 is used.

      New Brunswick
      2023 New Brunswick claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 12,458.00 1
      12,458.01 15,009.00 2
      15,009.01 17,560.00 3
      17,560.01 20,111.00 4
      20,111.01 22,662.00 5
      22,662.01 25,213.00 6
      25,213.01 27,764.00 7
      27,764.01 30,315.00 8
      30,315.01 32,866.00 9
      32,866.01 35,417.00 10
      Newfoundland and Labrador
      2023 Newfoundland and Labrador claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 10,382.00 1
      10,382.01 12,624.00 2
      12,624.01 14,866.00 3
      14,866.01 17,108.00 4
      17,108.01 19,350.00 5
      19,350.01 21,592.00 6
      21,592.01 23,834.00 7
      23,834.01 26,076.00 8
      26,076.01 28,318.00 9
      28,318.01 30,560.00 10
      Northwest Territories
      2023 Northwest Territories claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 16,593.00 1
      16,593.01 19,446.00 2
      19,446.01 22,299.00 3
      22,299.01 25,152.00 4
      25,152.01 28,005.00 5
      28,005.01 30,858.00 6
      30,858.01 33,711.00 7
      33,711.01 36,564.00 8
      36,564.01 39,417.00 9
      39,417.01 42,270.00 10
      Nova Scotia
      2023 Nova Scotia claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 11,481.00 1
      11,481.01 13,081.00 2
      13,081.01 14,681.00 3
      14,681.01 16,281.00 4
      16,281.01 17,881.00 5
      17,881.01 19,481.00 6
      19,481.01 21,081.00 7
      21,081.01 22,681.00 8
      22,681.01 24,281.00 9
      24,281.01 25,881.00 10
      Nunavut
      2023 Nunavut claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 17,925.00 1
      17,925.01 20,824.00 2
      20,824.01 23,723.00 3
      23,723.01 26,622.00 4
      26,622.01 29,521.00 5
      29,521.01 32,420.00 6
      32,420.01 35,319.00 7
      35,319.01 38,218.00 8
      38,218.01 41,117.00 9
      41,117.01 44,016.00 10
      Ontario
      2023 Ontario claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 11,865.00 1
      11,865.01 14,421.00 2
      14,421.01 16,977.00 3
      16,977.01 19,533.00 4
      19,533.01 22,089.00 5
      22,089.01 24,645.00 6
      24,645.01 27,201.00 7
      27,201.01 29,757.00 8
      29,757.01 32,313.00 9
      32,313.01 34,869.00 10
      Prince Edward Island
      2023 Prince Edward Island claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 12,000.00 1
      12,000.01 13,600.00 2
      13,600.01 15,200.00 3
      15,200.01 16,800.00 4
      16,800.01 18,400.00 5
      18,400.01 20,000.00 6
      20,000.01 21,600.00 7
      21,600.01 23,200.00 8
      23,200.01 24,800.00 9
      24,800.01 26,400.00 10
      Quebec

      Only use the federal claim codes when your employee's province of employment is Quebec.

      Saskatchewan
      2023 Saskatchewan claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 17,661.00 1
      17,661.01 19,934.00 2
      19,934.01 22,207.00 3
      22,207.01 24,480.00 4
      24,480.01 26,753.00 5
      26,753.01 29,026.00 6
      29,026.01 31,299.00 7
      31,299.01 33,572.00 8
      33,572.01 35,845.00 9
      35,845.01 38,118.00 10
      Yukon
      2023 Yukon claim codes
      Total claim amount ($) from Total claim amount ($) to Claim code
      No claim amount No claim amount 0
      0.00 15,000.00 1
      15,000.01 17,583.00 2
      17,583.01 20,166.00 3
      20,166.01 22,749.00 4
      22,749.01 25,332.00 5
      25,332.01 27,915.00 6
      27,915.01 30,498.00 7
      30,498.01 33,081.00 8
      33,081.01 35,664.00 9
      35,664.01 38,247.00 10
      Outside Canada

      Only use the federal claim codes when your employee's province of employment is outside Canada.

      To view 2022 or previous tax year, refer to:

  5. Determine the claim code to use

    If the employee checked the box indicating they have more than one employer or payer at the same time, claim code "0" should be used if they have already claimed their personal tax credits on another Form TD1.

    1. Determine the federal claim code

      Find the code in the "Claim code" column which corresponds with the range that includes your employee's "Total claim amount".

    2. Determine the provincial or territorial claim code

      Find the code in the "Claim code" column which corresponds with the range that includes your employee's "Total claim amount".

      If the federal claim code is "0" because the employee is a non-resident, the provincial claim code must also be "0."

  6. Get the federal, provincial and territorial income tax tables

    Use the federal, provincial and territorial income tax tables that matches your employee's province of employment and your pay period.

    The tax tables that match your employee’s province of employment and pay period contains both the federal table and the provincial/territorial table.

    Federal, provincial and territorial income tax tables

    2024 tax year

    Alberta
    British Columbia
    Manitoba
    New Brunswick
    Newfoundland and Labrador
    Northwest Territories
    Nova Scotia
    Nunavut
    Ontario
    Prince Edward Island
    Quebec
    Saskatchewan
    Yukon
    Outside Canada

    Previous years

    2023 tax year
    Alberta
    British Columbia
    Beginning July 1, 2023 – Manitoba
    New Brunswick
    Newfoundland and Labrador
    Northwest Territories
    Nova Scotia
    Nunavut
    Ontario
    Prince Edward Island
    Quebec
    Saskatchewan
    Yukon
    Outside Canada

    To view 2022 or previous tax year, refer to:

  7. Determine the pay range and get the amount of income tax to deduct

    1. Determine the federal income tax to deduct

      Find the range that includes your employee's gross remuneration (including any taxable benefits) in the "Pay" column.

      Screenshot of the federal tax table, highlighting the field: Pay

      Find the applicable "CC" column that matches the employee’s claim code (for example, if the employee’s claim code is 4, go to the CC 4 column).

      Find the amount under the “CC” column that corresponds with the range that includes your employee's pay for the pay period.

      Screenshot of the federal tax table, highlighting the field: Claim codes

      This is the federal income tax to deduct.

    2. Determine the provincial or territorial income tax to deduct

      Find the range that includes your employee's gross remuneration (including any taxable benefits) in the "Pay" column.

      Screenshot of a provincial tax table, highlighting the field: Pay

      Find the applicable "CC" column that matches the employee’s claim code (for example, if the employee’s claim code is 4, go to the CC 4 column).

      Find the amount under the “CC” column that corresponds with the range that includes your employee’s pay for the pay period.

      Screenshot of a provincial tax table, highlighting the field: Claim codes

      This is the provincial or territorial income tax to deduct.

      Calculation example

      Joseph's province of employment is Alberta. His pay is $600 weekly. Using the "Total claim amount" from your employee’s completed Form TD1 and Form TD1AB, you determined his federal claim code is "1" and his provincial claim code is "1".

      You go to the federal, and provincial for Alberta and select "52 periods (weekly)". The table document contains both the federal income tax table and the Alberta provincial tax table.

      You go to the federal table. You scroll down until you find the "Pay" amount that includes $600 (in this case, the row "597-601"). You scan across to the CC1 column. The amount in the CC1 column that corresponds with the row "597-601" is $38.55. This is the amount of federal income tax to deduct.

      Next, you scroll down to the Alberta provincial tax deduction table, which begins on page E-1. You scroll down until you find the "Pay" amount that includes $600 (in this case, the row "598-602"). You scan across to the CC1 column. The amount in the CC5 column that corresponds with the row "598-602" is $16.60. This is the amount of provincial income tax to deduct.

  8. Calculate the amount of income tax you have to withhold and remit

    • Federal income tax you have to withhold from your employee (step 7a)
    • plus If applicable, provincial or territorial income tax you have to withhold from your employee (step 7b)
    • plus If applicable, any additional income tax that your employee had requested be withheld from their remuneration on Form TD1
    • equals This is the total amount you have to withhold and remit: federal, provincial and territorial income tax
    Calculation example

    Joseph earns a salary of $600 per week in 2024. His province of employment is Alberta. The claim code on his TD1 is "1" and on his TD1AB is "1".

    • $38.55 is Joseph’s federal income tax you have to withhold (step 7a)
    • plus $16.60 is Joseph’s provincial income tax you have to withhold (step 7b)
    • plus $0 as Joseph did not request additional income tax withheld on his Form TD1
    • equals $55.15 is the total amount you have to withhold and remit (federal and provincial income tax)

References

Multimedia

Legislation

ITA: 3
Income for taxation year
ITA: 6
Inclusions
ITA: 8
Deductions
ITA: 60
Deductions in Computing Income
ITA: 118(1)
Personal credits
ITA: 118(10)
Canada Employment Credit
ITA: 118.7
Credit for EI and QPIP premiums and CPP contributions
ITA: 135(3)
Amount to be deducted from patronage payments
ITA: 153(1)
Withholding
ITA: 212(1)
Tax on amount paid to non-resident
ITR: 100(1)
Definition of pay period, personal credits, remuneration
ITR: 100(3)
Deductions from the payment of remuneration
ITR: 100(4)
Province of employment
ITR: 101
Deductions and remittances
ITR: 102(1)
Periodic payments
ITR: 102(2)
Payment in respect of commissions
ITR: 103
Non-periodic payments
ITR: 105(1)
Withholding on payment of fees for services to non-resident
ITR: 105.1(2)
Fishermen's election
ITR: 107(1)
Employee's returns
ITR: 109
Elections to increase deductions
ITA AB: 5(1)
Taxable income
ITA AB: 6.1
Amount of tax payable for 2015 and subsequent taxation years
ITA AB: 7
Deductions
ITA AB: 8(1)
Personal credits
ITA AB: 19
EI and CPP contributions credit
ITA BC: 4.1
Amount of tax payable
ITA BC: 4.2
Deductions
ITA BC: 4.3
Personal credits
ITA BC: 4.301
BC tax reduction credit
ITA BC: 4.64
Credit for EI premium and CPP contribution
ITA MB: 4.1(1)
Basic tax payable – 2016 to 2023 taxation years
ITA MB: 4.1(2)
Basic tax payable – 2024 and subsequent taxation years
ITA MB: 4.6(3)
Basic personal amount
ITA MB: 4.6(9)
Pension contributions and EI premiums
ITA NB: 3
Tax payable
ITA NB: 14(3.5)
Amount of tax payable
ITA NB: 17
Married status credit
ITA NB: 19
Single status credit
ITA NB: 32
Credit for EI premium and CPP contribution
ITA, 2000 NFLD: 6
Liability for tax
ITA, 2000 NFLD: 7
Amount of tax payable
ITA, 2000 NFLD: 9
Personal credits
ITA, 2000 NFLD: 17
EI premium and CPP contribution credit
ITA NWT: 2
Tax payable by individuals
ITA NWT: 2.11
Rates
ITA NWT: 2.14(3)
Married or common law status credit – amount deductible
ITA NWT: 2.15(3)
Amount for eligible dependent – amount deductible
ITA NWT: 2.16(2)
Single status credit for a taxation year – amount deductible
ITA NWT: 2.29
Credit for EI premium and CPP contributions
ITA NS: 5
Liability of an individual
ITA NS: 8
Tax payable by individual
ITA NS: 10B
Basic personal amount
ITA NS: 18
Credit for EI premium and CPP
ITA NVT: 2.11
Tax payable
ITA NVT: 2.14
Married or common law status credit
ITA NVT: 2.16(2)
Single status
ITA NVT: 2.29
Credit for EI premium and CPP contribution
ITA ON: 2
Income tax on individuals
ITA ON: 2.2(1)
Ontario Health Premium
ITA ON: 3(1)
Surtax
ITA ON: 3.1(1)
Calculation of the Ontario Health Premium
ITA ON: 4
Calculation of income tax
ITA ON: 4.01(2)
Credit, spouse, etc.
ITA ON: 4.01(4)
Single status credit
ITA ON: 4.01(9)
Credit for EI premiums and CPP contributions
ITA PEI: 3
Liability of individual
ITA PEI: 7
Amount of tax payable
ITA PEI: 9
Personal credits
ITA PEI: 17
EI premium and CPP contribution credit
ITA PEI: 31
Surtax
ITA PEI: 32
Low Income Tax Reduction
ITA, 2000 SK: 6
Liability for tax
ITA, 2000 SK: 7
Taxable income
ITA, 2000 SK: 8
Rate of tax on individuals
ITA, 2000 SK: 11
Basic personal credit
ITA, 2000 SK: 28
EI and CPP contributions credit
ITA YT: 3
Tax of individuals and corporation
ITA YT: 6
Individual income tax
ITA YT: 6(2)
Rates of tax
ITA YT: 6(12)
Basic personal credits
ITA YT: 6(36)
EI and CPP contributions credit

EI premium rates and maximums

 

EI premiums tables

 

Federal tax rates and income thresholds

Reminder: Use the "Federal tax rate" (column 3) that matches the range of the "Employee's annual taxable income" (columns 1 and 2)

2024 federal tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Federal tax rate, R Constant ($), K
0.00 55,867.00 0.1500 0
55,867.01 111,733.00 0.2050 3,073
111,733.01 173,205.00 0.2600 9,218
173,205.01 246,752.00 0.2900 14,414
246,752.01 and over 0.3300 24,284

Federal tax rates and income thresholds

Reminder: Use the "Federal constant" (column 4) that matches the range of the "Employee's annual taxable income" (columns 1 and 2)

2024 federal tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Federal tax rate, R Constant ($), K
0.00 55,867.00 0.1500 0
55,867.01 111,733.00 0.2050 3,073
111,733.01 173,205.00 0.2600 9,218
173,205.01 246,752.00 0.2900 14,414
246,752.01 et plus 0.3300 24,284

Provincial or territorial tax rates and income thresholds

Reminder: Use the "Provincial or territorial tax rate" (column 3) that matches the range of the "Employee's annual taxable income" (columns 1 and 2)

Manitoba tax rates and income thresholds
2024 Manitoba tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP
0.00 47,000.00 0.1080 0
47,000.01 100,000.00 0.1275 917
100,000.01 and over 0.1740 5,567
New Brunswick tax rates and income thresholds
2024 New Brunswick tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP
0.00 49,958.00 0.0940 0
49,958.01 99,916.00 0.1400 4,296
99,916.01 185,064.00 0.1600 4,296
185,064.01 and over 0.1950 10,774
Newfoundland and Labrador tax rates and income thresholds
2024 Newfoundland and Labrador tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP
0.00 43,198.00 0.0870 0
43,198.01 86,395.00 0.1450 2,505
86,395.01 154,244.00 0.1580 3,629
154,244.01 215,943.00 0.1780 6,713
215,943.01 275,870.00 0.1980 11,032
275,870.01 551,739.00 0.2080 13,791
551,739.01 1,103,478.00 0.2130 16,550
1,103,478.01 and over 0.2180 22,067
Northwest Territories tax rates and income thresholds
2024 Northwest Territories tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Territorial tax rate, V Constant ($), KP
0.00 50,597.00 0.0590 0
50,597.01 101,198.00 0.0860 1,366
101,198.01 164,525.00 0.1220 5,009
164,525.01 and over 0.1405 8,053
Nova Scotia tax rates and income thresholds
2024 Nova Scotia tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP
0.00 29,590.00 0.0879 0
29,590.01 59,180.00 0.1495 1,823
59,180.01 93,000.00 0.1667 2,841
93,000.01 150,000.00 0.1750 3,613
150,000.01 and over 0.2100 8,863
Nunavut tax rates and income thresholds
 
2024 Nunavut tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP
0.00 53,268.00 0.0400 0
53,268.01 106,537.00 0.0700 1,598
106,537.01 173,205.00 0.0900 3,729
173,205.01 and over 0.1150 8,059
Saskatchewan tax rates and income thresholds
2024 Saskatchewan tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP
0.00 52,057.00 0.1050 0
52,057.01 148,734.00 0.1250 1,041
148,734.01 and over 0.1450 4,016
Yukon tax rates and income thresholds
2024 Yukon tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP
0.00 55,867.00 0.0640 0
55,867.01 111,733.00 0.0900 1,453
111,733.01 173,205.00 0.1090 3,575
173,205.01 500,000.00 0.1280 6,866
500,000.01 and over 0.1500 17,866

Provincial or territorial tax rates and income thresholds

Reminder: Use the "Constant" (column 4) that matches the range of the "Employee's annual taxable income" (columns 1 and 2)

Manitoba tax rates and income thresholds
2024 Manitoba tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP
0.00 47,000.00 0.1080 0
47,000.01 100,000.00 0.1275 917
100,000.01 and over 0.1740 5,567
New Brunswick tax rates and income thresholds
2024 New Brunswick tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP
0.00 49,958.00 0.0940 0
49,958.01 99,916.00 0.1400 4,296
99,916.01 185,064.00 0.1600 4,296
185,064.01 and over 0.1950 10,774
Newfoundland and Labrador tax rates and income thresholds
2024 Newfoundland and Labrador tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP
0.00 43,198.00 0.0870 0
43,198.01 86,395.00 0.1450 2,505
86,395.01 154,244.00 0.1580 3,629
154,244.01 215,943.00 0.1780 6,713
215,943.01 275,870.00 0.1980 11,032
275,870.01 551,739.00 0.2080 13,791
551,739.01 1,103,478.00 0.2130 16,550
1,103,478.01 and over 0.2180 22,067
Northwest Territories tax rates and income thresholds
2024 Northwest Territories tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Territorial tax rate, V Constant ($), KP
0.00 50,597.00 0.0590 0
50,597.01 101,198.00 0.0860 1,366
101,198.01 164,525.00 0.1220 5,009
164,525.01 and over 0.1405 8,053
Nova Scotia tax rates and income thresholds
2024 Nova Scotia tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP
0.00 29,590.00 0.0879 0
29,590.01 59,180.00 0.1495 1,823
59,180.01 93,000.00 0.1667 2,841
93,000.01 150,000.00 0.1750 3,613
150,000.01 and over 0.2100 8,863
Nunavut tax rates and income thresholds
2024 Nunavut tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP
0.00 53,268.00 0.0400 0
53,268.01 106,537.00 0.0700 1,598
106,537.01 173,205.00 0.0900 3,729
173,205.01 and over 0.1150 8,059
Saskatchewan tax rates and income thresholds
2024 Saskatchewan tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP
0.00 52,057.00 0.1050 0
52,057.01 148,734.00 0.1250 1,041
148,734.01 and over 0.1450 4,016
Yukon tax rates and income thresholds
2024 Yukon tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP
0.00 55,867.00 0.0640 0
55,867.01 111,733.00 0.0900 1,453
111,733.01 173,205.00 0.1090 3,575
173,205.01 500,000.00 0.1280 6,866
500,000.01 and over 0.1500 17,866

Alberta tax rates and income thresholds

Reminder: Use the "Provincial tax rate" (column 3) that matches the range of the "Employee's annual taxable income" (columns 1 and 2)

2024 Alberta tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP
0.00 148,269.00 0.1000 0
148,269.01 177,922.00 0.1200 2,965
177,922.01 237,230.00 0.1300 4,745
237,230.01 355,845.00 0.1400 7,117
355,845.01 and over 0.1500 10,675

Alberta tax rates and income thresholds

Reminder: Use the "Constant" (column 4) that matches the range of the "Employee's annual taxable income" (columns 1 and 2)

2024 Alberta tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP
0.00 148,269.00 0.1000 0
148,269.01 177,922.00 0.1200 2,965
177,922.01 237,230.00 0.1300 4,745
237,230.01 355,845.00 0.1400 7,117
355,845.01 and over 0.1500 10,675

British Columbia tax rates and income thresholds

Reminder: Use the "Provincial tax rate" (column 3) that matches the range of the "Employee's annual taxable income" (columns 1 and 2)

2024 British Columbia tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP
0.00 47,937.00 0.0506 0
47,937.01 95,875.00 0.0770 1,266
95,875.01 110,076.00 0.1050 3,950
110,076.01 133,664.00 0.1229 5,920
133,664.01 181,232.00 0.1470 9,142
181,232.01 252,752.00 0.1680 12,948
252,752.01 and over 0.2050 22,299

British Columbia tax rates and income thresholds

Reminder: Use the "Constant" (column 4) that matches the range of the "Employee's annual taxable income" (columns 1 and 2)

2024 British Columbia tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP
0.00 47,937.00 0.0506 0
47,937.01 95,875.00 0.0770 1,266
95,875.01 110,076.00 0.1050 3,950
110,076.01 133,664.00 0.1229 5,920
133,664.01 181,232.00 0.1470 9,142
181,232.01 252,752.00 0.1680 12,948
252,752.01 and over 0.2050 22,299

Ontario tax rates and income thresholds

Reminder: Use the "Provincial tax rate" (column 3) that matches the range of the "Employee's annual taxable income" (columns 1 and 2)

2024 Ontario tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP
0.00 51,446.00 0.0505 0
51,446.01 102,894.00 0.0915 2,109
102,894.01 150,000.00 0.1116 4,177
150,000.01 220,000.00 0.1216 5,677
220,000.01 and over 0.1316 7,877

Ontario tax rates and income thresholds

Reminder: Use the "Constant" (column 4) that matches the range of the "Employee's annual taxable income" (columns 1 and 2)

2024 Ontario tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP
0.00 51,446.00 0.0505 0
51,446.01 102,894.00 0.0915 2,109
102,894.01 150,000.00 0.1116 4,177
150,000.01 220,000.00 0.1216 5,677
220,000.01 and over 0.1316 7,877

Ontario health premium

For 2024, when taxable income the Ontario health premium is:

  • less than or equal to $20,000, the premium is $0
  • greater than $20,000 and less than or equal to $36,000, the premium is equal to the lesser of (i) $300 and (ii) 6% of taxable income greater than $20,000
  • greater than $36,000 and less than or equal to $48,000, the premium is equal to the lesser of (i) $450 and (ii) $300 plus 6% of taxable income greater than $36,000
  • greater than $48,000 and less than or equal to $72,000, the premium is equal to the lesser of (i) $600, and (ii) $450 plus 25% of taxable income greater than $48,000
  • greater than $72,000 and less than or equal to $200,000, the premium is equal to the lesser of (i) $750 and (ii) $600 plus 25% of taxable income greater than $72,000
  • greater than $200,000, the premium is equal to the lesser of (i) $900 and (ii) $750 plus 25% of taxable income greater than $200,000

Ontario's surtax

For 2024, the Ontario's surtax is:

  • where the basic provincial tax payable is less than or equal to $5,554, the surtax is $0
  • where the basic provincial tax payable is greater than $5,554 and less than or equal to $7,108, the surtax is 20% of the basic provincial tax payable over $5,554
  • where the basic provincial tax payable is greater than $7,108, the surtax is 20% of the basic provincial tax payable over $5,554, plus 36% of the basic provincial tax payable over $7,108

Prince Edward Island tax rates and income thresholds

Reminder: Use the "Provincial tax rate" (column 3) that matches the range of the "Employee's annual taxable income" (columns 1 and 2)

2024 Prince Edward Island tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP
0.00 32,656.00 0.0965 0
32,656.01 64,313.00 0.1363 1,300
64,313.01 105,000.00 0.1665 3,242
105,000.01 140,000.00 0.1800 4,659
140,000.01 and over 0.1875 5,709

Prince Edward Island tax rates and income thresholds

Reminder: Use the "Constant" (column 4) that matches the range of the "Employee's annual taxable income" (columns 1 and 2)

2024 Prince Edward Island tax rates and income thresholds
Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP
0.00 32,656.00 0.0965 0
32,656.01 64,313.00 0.1363 1,300
64,313.01 105,000.00 0.1665 3,242
105,000.01 140,000.00 0.1800 4,659
140,000.01 and over 0.1875 5,709

Federal, provincial and territorial income tax claim codes

 

Federal, provincial and territorial income tax tables

 

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