Calculate income tax deductions
You may be looking for: Income tax rates and income thresholds
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
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
- The payment is for a retroactive payment made separately from regular pay, use: Retroactive payments
- The payment is for a bonus, use: Bonus or irregular payments
- The payment is for a lump-sum payment, use: Lump-sum payments
- The payment is for a patronage payment, use: Bonus or irregular payments
- Your pay period does not have a table provided in the common or uncommon pay periods per year, use: Regular payments (manual calculation)
- You received Form TD1X from your employee, use: Regular payments (manual calculation)
- You received Form TD3F from the individual, use: Bonus or irregular payments
Review the completed TD1 forms to determine if you need to deduct tax
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.
Get the total claim amount from the TD1 forms
Get the federal TD1 form
If they are claiming more than the basic personal amount, find the "TOTAL CLAIM AMOUNT" on the completed federal TD1 form
Get the provincial or territorial TD1 form
If they are claiming more than the basic personal amount, find the "TOTAL CLAIM AMOUNT" on the completed provincial or territorial TD1 form
Get the claim codes tables
Get the federal claim codes table
Use the federal claim codes table.
Federal claim codes tables
2025 tax year
2025 Federal claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 16,129.00 1 16,129.01 18,907.00 2 18,907.01 21,685.00 3 21,685.01 24,463.00 4 24,463.01 27,241.00 5 27,241.01 30,019.00 6 30,019.01 32,797.00 7 32,797.01 35,575.00 8 35,575.01 38,353.00 9 38,353.01 41,131.00 10 Previous years
2024 tax year
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 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 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
2025 tax year
Alberta
2025 Alberta claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 22,323.00 1 22,323.01 25,516.00 2 25,516.01 28,709.00 3 28,709.01 31,902.00 4 31,902.01 35,095.00 5 35,095.01 38,288.00 6 38,288.01 41,481.00 7 41,481.01 44,674.00 8 44,674.01 47,867.00 9 47,867.01 51,060.00 10 British Columbia
2025 British Columbia claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 12,932.00 1 12,932.01 15,842.00 2 15,842.01 18,752.00 3 18,752.01 21,662.00 4 21,662.01 24,572.00 5 24,572.01 27,482.00 6 27,482.01 30,392.00 7 30,392.01 33,302.00 8 33,302.01 36,212.00 9 36,212.01 39,122.00 10 Manitoba
2025 Manitoba claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 15,969.00 1 15,969.01 17,662.00 2 17,662.01 19,355.00 3 19,355.01 21,048.00 4 21,048.01 22,741.00 5 22,741.01 24,434.00 6 24,434.01 26,127.00 7 26,127.01 27,820.00 8 27,820.01 29,513.00 9 29,513.01 31,206.00 10 New Brunswick
2025 New Brunswick claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 13,396.00 1 13,396.01 16,139.00 2 16,139.01 18,882.00 3 18,882.01 21,625.00 4 21,625.01 24,368.00 5 24,368.01 27,111.00 6 27,111.01 29,854.00 7 29,854.01 32,597.00 8 32,597.01 35,340.00 9 35,340.01 38,083.00 10 Newfoundland and Labrador
2025 Newfoundland and Labrador claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 11,067.00 1 11,067.01 13,457.00 2 13,457.01 15,847.00 3 15,847.01 18,237.00 4 18,237.01 20,627.00 5 20,627.01 23,017.00 6 23,017.01 25,407.00 7 25,407.01 27,797.00 8 27,797.01 30,187.00 9 30,187.01 32,577.00 10 Northwest Territories
2025 Northwest Territories claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 17,842.00 1 17,842.01 20,910.00 2 20,910.01 23,978.00 3 23,978.01 27,046.00 4 27,046.01 30,114.00 5 30,114.01 33,182.00 6 33,182.01 36,250.00 7 36,250.01 39,318.00 8 39,318.01 42,386.00 9 42,386.01 45,454.00 10 Nova Scotia
2025 Nova Scotia claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 11,744.00 1 11,744.01 13,394.00 2 13,394.01 15,044.00 3 15,044.01 16,694.00 4 16,694.01 18,344.00 5 18,344.01 19,994.00 6 19,994.01 21,644.00 7 21,644.01 23,294.00 8 23,294.01 24,944.00 9 24,944.01 26,594.00 10 Nunavut
2025 Nunavut claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 19,274.00 1 19,274.01 22,391.00 2 22,391.01 25,508.00 3 25,508.01 28,625.00 4 28,625.01 31,742.00 5 31,742.01 34,859.00 6 34,859.01 37,976.00 7 37,976.01 41,093.00 8 41,093.01 44,210.00 9 44,210.01 47,327.00 10 Ontario
2025 Ontario claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 12,747.00 1 12,747.01 15,493.00 2 15,493.01 18,239.00 3 18,239.01 20,985.00 4 20,985.01 23,731.00 5 23,731.01 26,477.00 6 26,477.01 29,223.00 7 29,223.01 31,969.00 8 31,969.01 34,715.00 9 34,715.01 37,461.00 10 Prince Edward Island
2025 Prince Edward Island claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 14,250.00 1 14,250.01 15,850.00 2 15,850.01 17,450.00 3 17,450.01 19,050.00 4 19,050.01 20,650.00 5 20,650.01 22,250.00 6 22,250.01 23,850.00 7 23,850.01 25,450.00 8 25,450.01 27,050.00 9 27,050.01 28,650.00 10 Quebec
Only use the federal claim codes when your employee’s province of employment is Quebec.
Saskatchewan
2025 Saskatchewan claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 18,991.00 1 18,991.01 21,435.00 2 21,435.01 23,879.00 3 23,879.01 26,323.00 4 26,323.01 28,767.00 5 28,767.01 31,211.00 6 31,211.01 33,655.00 7 33,655.01 36,099.00 8 36,099.01 38,543.00 9 38,543.01 40,987.00 10 Yukon
2025 Yukon claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 16,129.00 1 16,129.01 18,907.00 2 18,907.01 21,685.00 3 21,685.01 24,463.00 4 24,463.01 27,241.00 5 27,241.01 30,019.00 6 30,019.01 32,797.00 7 32,797.01 35,575.00 8 35,575.01 38,353.00 9 38,353.01 41,131.00 10 Outside Canada
Only use the federal claim codes when your employee’s province of employment is outside Canada.
Previous years
2024 tax year
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.
2023 tax year
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.
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.
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".
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."
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
2025 tax year
Alberta
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
British Columbia
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Manitoba
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
New Brunswick
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Newfoundland and Labrador
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Northwest Territories
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Nova Scotia
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Nunavut
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Ontario
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Prince Edward Island
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Quebec
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Saskatchewan
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Yukon
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Outside Canada
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Previous years
2024 tax year
2024 tax year
Alberta
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
British Columbia
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Manitoba
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
New Brunswick
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Newfoundland and Labrador
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Northwest Territories
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Nova Scotia
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Nunavut
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Ontario
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Prince Edward Island
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Quebec
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Saskatchewan
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Yukon
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Outside Canada
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
2023 tax year
2023 tax year
Alberta
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
British Columbia
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Beginning July 1, 2023 – Manitoba
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
New Brunswick
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Newfoundland and Labrador
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Northwest Territories
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Nova Scotia
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Nunavut
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Ontario
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Prince Edward Island
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Quebec
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Saskatchewan
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Yukon
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Outside Canada
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Determine the pay range and get the amount of income tax to deduct
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.
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.
This is the federal income tax to deduct.
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.
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.
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 tax tables 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 tax table. You scroll down until you find the "Pay" amount that includes $600 (in this case, the row "599-603"). You scan across to the CC1 column. The amount in the CC1 column that corresponds with the row "599-603" is $33.15. 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 "597-601"). You scan across to the CC1 column. The amount in the CC1 column that corresponds with the row "597-601" is $12.85. This is the amount of provincial income tax to deduct.
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 2025. His province of employment is Alberta. The claim code on his TD1 is "1" and on his TD1AB is "1".
- $33.15 is Joseph’s federal income tax you have to withhold (step 7a)
- plus $12.85 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 $46.00 is the total amount you have to withhold and remit (federal and provincial income tax)
In addition to regular types of payments, you must deduct income tax from retroactive payments.
Steps
Calculate the total remuneration
- Employee's total remuneration for the year before the pay increase
- plus Retroactive pay increase
- minus Employee's tax deductions from remuneration
What are tax deductions
Tax deductions are:
- Deduction for living in a prescribed zone
- Deduction amount a tax services office has authorized (letter of authority)
- Total expenses reported on form TD1X if applicable if the employee is paid by commission
- Employee’s contributions to a registered pension plan (RPP)
- Union dues
- Employee's contributions to a retirement compensation arrangement (RCA) a or certain pension plans
- Employee's and employer's contributions (deducted at source) to a registered retirement savings plan (RRSP) provided you have reasonable grounds to believe the employee can deduct the contribution for the year
- Employee contributions to a pooled registered pension plan (PRPP), or a similar provincial pension plan, as long as the plan is registered with the Minister of National Revenue and you have reasonable grounds to believe the employee can deduct the contribution for the year
- Beginning January 1, 2023 First and second additional contributions to the CPP made by the employee
- Beginning April 1, 2023 Employee's and employer's contributions (deducted at source) to a First Home Savings Account (FHSA) and you have reasonable grounds to believe the employee can deduct the contribution for the year
- equals Employee's total remuneration
Calculation example
Joseph's pay increased from $640 to $660 per week for the first pay of March 2025. The retroactive pay increase was effective for 12 pay periods. The total retroactive pay was $240 (12 x $20). His province of employment is Alberta.
- $34,080 ($33,280 ($640 X 52 pay periods) + $800 ($20 X 40 pay periods)) is Joseph’s total remuneration for the year before the retroactive pay increase
- plus $240 ($20 X 12 pay periods) is the retroactive pay increase
- minus Employee's tax deductions from remuneration:
- $0 because Joseph did not have any deduction for living in a prescribed zone
- $0 because Joseph did not have any amount a tax services office has authorized
- $0 because Joseph did not complete a form TD1X
- $0 because Joseph did not contribute to a registered pension plan (RPP)
- $0 because Joseph did not have any union dues
- $0 because Joseph did not contribute to a retirement compensation arrangement (RCA) or certain pension plans
- $0 because Joseph did not contribute to a registered retirement savings plan (RRSP)
- $0 because Joseph did not contribute to a pooled registered pension plan (PRPP), or a similar provincial pension plan, as long as the plan is registered with the Minister of National Revenue and you have reasonable grounds to believe the employee can deduct the contribution for the year
- $201.80 for Joseph's first and second additional contributions to the CPP he made
- $0 for Joseph's employee’s and employer's contributions (deducted at source) to a First Home Savings Account (FHSA) – deduction on payroll effective April 1, 2023
- equals $34,118.20 is Joseph's total remuneration
Determine the calculation to use
If your employee's total remuneration from step 1 is:
Less than $5,000 – Calculate the amount of income tax you have to withhold and remit
- Retroactive pay increase
- multiply by 15% tax (10 % tax if you are in Quebec)
- equals This amount is the income tax that you must withhold and remit from your employee's pay
You do not need to do additional calculations.
Calculation example
Diane's pay increased from $440 to $460 per week. The retroactive pay increase was effective for 4 weeks. Her total retroactive pay was $80 ($20 x 4 weeks). Her total remuneration for the year is $3,500. Her province of employment is Manitoba.
- $80 is Diane's retroactive pay increase
- multiply by 15% income tax
- equals $12 is the income tax that you must withhold and remit from Diane's pay
More than $5,000 – Review the completed TD1 forms to determine if you need to deduct tax
Review the completed TD1 forms and verify if your employee checked the box "Total income less than total claim amount".
Do not continue to next step or use the tax tables if your employee checked this box.
You do not deduct any federal or provincial tax in this situation.
- Continue to next step if your employee checked this box but you believe it is a false statement.
Continue to step 6 if your employee did not complete new TD1 forms.
Use the same claim code that you used previously.
Get the total claim amount from the TD1 forms
Get the federal TD1 form
If they are claiming more than the basic personal amount, find the "TOTAL CLAIM AMOUNT" on the completed federal TD1 form
Get the provincial or territorial TD1 form
If they are claiming more than the basic personal amount, find the "TOTAL CLAIM AMOUNT" on the completed provincial or territorial TD1 form
Get the federal, provincial and territorial claim codes tables
Get the federal claim codes table
Use the federal claim codes table.
Federal claim codes tables
2025 tax year
2025 Federal claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 16,129.00 1 16,129.01 18,907.00 2 18,907.01 21,685.00 3 21,685.01 24,463.00 4 24,463.01 27,241.00 5 27,241.01 30,019.00 6 30,019.01 32,797.00 7 32,797.01 35,575.00 8 35,575.01 38,353.00 9 38,353.01 41,131.00 10 Previous years
2024 tax year
2024 tax year
2024 Federal claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 15,705.00 1 15,705.01 18,410.00 2 18,410.01 21,115.00 3 21,115.01 23,820.00 4 23,820.01 26,525.00 5 26,525.01 29,230.00 6 29,230.01 31,935.00 7 31,935.01 34,640.00 8 34,640.01 37,345.00 9 37,345.01 40,050.00 10 2023 tax year
2023 tax year
2023 Federal claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 15,000.00 1 15,000.01 17,583.00 2 17,583.01 20,166.00 3 20,166.01 22,749.00 4 22,749.01 25,332.00 5 25,332.01 27,915.00 6 27,915.01 30,498.00 7 30,498.01 33,081.00 8 33,081.01 35,664.00 9 35,664.01 38,247.00 10 Get the provincial or territorial claim codes table
Use the provincial or territorial claim codes table that matches your employee's province of employment.
Provincial and territorial claim codes tables
2025 tax year
Alberta
2025 Alberta claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 22,323.00 1 22,323.01 25,516.00 2 25,516.01 28,709.00 3 28,709.01 31,902.00 4 31,902.01 35,095.00 5 35,095.01 38,288.00 6 38,288.01 41,481.00 7 41,481.01 44,674.00 8 44,674.01 47,867.00 9 47,867.01 51,060.00 10 British Columbia
2025 British Columbia claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 12,932.00 1 12,932.01 15,842.00 2 15,842.01 18,752.00 3 18,752.01 21,662.00 4 21,662.01 24,572.00 5 24,572.01 27,482.00 6 27,482.01 30,392.00 7 30,392.01 33,302.00 8 33,302.01 36,212.00 9 36,212.01 39,122.00 10 Manitoba
2025 Manitoba claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 15,969.00 1 15,969.01 17,662.00 2 17,662.01 19,355.00 3 19,355.01 21,048.00 4 21,048.01 22,741.00 5 22,741.01 24,434.00 6 24,434.01 26,127.00 7 26,127.01 27,820.00 8 27,820.01 29,513.00 9 29,513.01 31,206.00 10 New Brunswick
2025 New Brunswick claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 13,396.00 1 13,396.01 16,139.00 2 16,139.01 18,882.00 3 18,882.01 21,625.00 4 21,625.01 24,368.00 5 24,368.01 27,111.00 6 27,111.01 29,854.00 7 29,854.01 32,597.00 8 32,597.01 35,340.00 9 35,340.01 38,083.00 10 Newfoundland and Labrador
2025 Newfoundland and Labrador claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 11,067.00 1 11,067.01 13,457.00 2 13,457.01 15,847.00 3 15,847.01 18,237.00 4 18,237.01 20,627.00 5 20,627.01 23,017.00 6 23,017.01 25,407.00 7 25,407.01 27,797.00 8 27,797.01 30,187.00 9 30,187.01 32,577.00 10 Northwest Territories
2025 Northwest Territories claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 17,842.00 1 17,842.01 20,910.00 2 20,910.01 23,978.00 3 23,978.01 27,046.00 4 27,046.01 30,114.00 5 30,114.01 33,182.00 6 33,182.01 36,250.00 7 36,250.01 39,318.00 8 39,318.01 42,386.00 9 42,386.01 45,454.00 10 Nova Scotia
2025 Nova Scotia claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 11,744.00 1 11,744.01 13,394.00 2 13,394.01 15,044.00 3 15,044.01 16,694.00 4 16,694.01 18,344.00 5 18,344.01 19,994.00 6 19,994.01 21,644.00 7 21,644.01 23,294.00 8 23,294.01 24,944.00 9 24,944.01 26,594.00 10 Nunavut
2025 Nunavut claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 19,274.00 1 19,274.01 22,391.00 2 22,391.01 25,508.00 3 25,508.01 28,625.00 4 28,625.01 31,742.00 5 31,742.01 34,859.00 6 34,859.01 37,976.00 7 37,976.01 41,093.00 8 41,093.01 44,210.00 9 44,210.01 47,327.00 10 Ontario
2025 Ontario claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 12,747.00 1 12,747.01 15,493.00 2 15,493.01 18,239.00 3 18,239.01 20,985.00 4 20,985.01 23,731.00 5 23,731.01 26,477.00 6 26,477.01 29,223.00 7 29,223.01 31,969.00 8 31,969.01 34,715.00 9 34,715.01 37,461.00 10 Prince Edward Island
2025 Prince Edward Island claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 14,250.00 1 14,250.01 15,850.00 2 15,850.01 17,450.00 3 17,450.01 19,050.00 4 19,050.01 20,650.00 5 20,650.01 22,250.00 6 22,250.01 23,850.00 7 23,850.01 25,450.00 8 25,450.01 27,050.00 9 27,050.01 28,650.00 10 Quebec
Only use the federal claim codes when your employee’s province of employment is Quebec.
Saskatchewan
2025 Saskatchewan claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 18,991.00 1 18,991.01 21,435.00 2 21,435.01 23,879.00 3 23,879.01 26,323.00 4 26,323.01 28,767.00 5 28,767.01 31,211.00 6 31,211.01 33,655.00 7 33,655.01 36,099.00 8 36,099.01 38,543.00 9 38,543.01 40,987.00 10 Yukon
2025 Yukon claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 16,129.00 1 16,129.01 18,907.00 2 18,907.01 21,685.00 3 21,685.01 24,463.00 4 24,463.01 27,241.00 5 27,241.01 30,019.00 6 30,019.01 32,797.00 7 32,797.01 35,575.00 8 35,575.01 38,353.00 9 38,353.01 41,131.00 10 Outside Canada
Only use the federal claim codes when your employee’s province of employment is outside Canada.
Previous years
2024 tax year
Alberta
2024 Alberta claim codes Total claim amount ($) 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 ($) to Claim code No claim amount No claim amount 0 0.00 15,705.00 1 15,705.01 18,410.00 2 18,410.01 21,115.00 3 21,115.01 23,820.00 4 23,820.01 26,525.00 5 26,525.01 29,230.00 6 29,230.01 31,935.00 7 31,935.01 34,640.00 8 34,640.01 37,345.00 9 37,345.01 40,050.00 10 Outside Canada
Only use the federal claim codes when your employee's province of employment is outside Canada.
2023 tax year
Alberta
2023 Alberta claim codes Total claim amount ($) 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.
Determine the claim code to use
If the employee check the box they have more than one employer or payer at the same time, claim code "0" may be used.
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".
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."
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
2025 tax year
Alberta
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
British Columbia
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Manitoba
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
New Brunswick
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Newfoundland and Labrador
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Northwest Territories
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Nova Scotia
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Nunavut
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Ontario
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Prince Edward Island
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Quebec
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Saskatchewan
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Yukon
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Outside Canada
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Previous years
2024 tax year
2024 tax year
Alberta
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
British Columbia
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Manitoba
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
New Brunswick
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Newfoundland and Labrador
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Northwest Territories
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Nova Scotia
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Nunavut
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Ontario
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Prince Edward Island
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Quebec
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Saskatchewan
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Yukon
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Outside Canada
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
2023 tax year
2023 tax year
Alberta
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
British Columbia
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Beginning July 1, 2023 – Manitoba
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
New Brunswick
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Newfoundland and Labrador
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Northwest Territories
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Nova Scotia
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Nunavut
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Ontario
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Prince Edward Island
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Quebec
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Saskatchewan
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Yukon
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Outside Canada
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Determine the pay range and get the amount of income tax
Determine the federal income tax for the regular pay before and after the pay increase
Find the range that includes your employee's regular pay for the pay period before the retroactive salary increase and the pay period after the pay retroactive salary increase in the "Pay" column.
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 regular pay for the pay period before the retroactive salary increase and the pay period after the pay retroactive salary increase.
This is the federal income tax that relates to the employee's salary before and after the pay increase.
Determine the provincial or territorial income tax for the regular pay before and after the pay increase
Find the range that includes your employee's regular pay for the pay period before the retroactive salary increase and the pay period after the pay retroactive salary increase in the "Pay" column.
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 regular pay for the pay period before the retroactive salary increase and the pay period after the pay retroactive salary increase.
This is the provincial or territorial income tax that relates to the employee's salary before and after the pay increase.
Calculate the federal and provincial tax
Determine the income tax for the regular pay after the retroactive pay increase
- Federal tax for the regular pay of your employee after the retroactive pay increase (step 7a)
- plus Provincial or territorial income tax for the regular pay of your employee after the retroactive pay increase (step 7b)
- equals This is the total amount of income tax for the regular pay of your employee after the retroactive pay increase
Calculation example
Joseph's pay increased from $640 to $660 per week in 2025. His province of employment is Alberta. The claim code that applies to his TD1 is "1" and TD1AB forms is "1".
- $41.45 is the federal tax for Joseph's regular pay after the retroactive pay increase (step 7a)
- plus $18.40 is the provincial income tax for Joseph's regular pay after the retroactive pay increase (step 7b)
- equals $59.85 is the total amount of income tax for Joseph's regular pay after the retroactive pay increase
Determine the income tax for the regular pay before the retroactive pay increase
- Federal tax for the regular pay of your employee before the retroactive pay increase
- plus Provincial or territorial income tax for the regular pay of your employee before the retroactive pay increase
- equals This is the total amount of income tax for the regular pay of your employee before the retroactive pay increase
Calculation example
Joseph's pay increased from $640 to $660 per week in 2025. His province of employment is Alberta. The claim code that applies to his TD1 is "1" and TD1AB forms is "1".
- $33.70 is the federal tax for Joseph's regular pay before the retroactive pay increase
- plus $16.15 is the provincial income tax for Joseph's regular pay before the retroactive pay increase
- equals $55.25 is the income tax for Joseph’s regular pay before the retroactive pay increase
Calculate the amount of income tax you have to remit and withhold
- Total income tax for the regular pay of your employee after the retroactive pay increase (step 8a)
- minus Total income tax for the regular pay of your employee before the retroactive pay increase (step 8b)
- equals Result
- multiply by Number of pay periods to which the retroactive pay increase applies
- equals This is the income tax to deduct from the retroactive payment
- 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 of income tax to deduct from the retroactive payment
Calculation example
Joseph's pay increased from $640 to $660 per week. The retroactive pay increase was effective for 12 weeks. His total retroactive pay was $240 (12 × $20), which was paid in 2025. His province of employment is Alberta. The claim code that applies to his TD1 is "1" and TD1AB forms is "1".
- $59.85 is Joseph's total income tax for the regular pay after his retroactive pay increase (step 8a)
- minus $55.20 is Joseph's total income tax for the regular pay before his retroactive pay increase (step 8b)
- equals $4.60 is the result
- multiply by 12 pay periods
- equals $55.20 is the income tax to deduct from Joseph’s retroactive payment
- plus $0 because Joseph did not request additional income tax withheld from his Form TD1
- equals $55.20 is the total amount of income tax to deduct from Joseph's retroactive payment
In addition to regular types of payments, you must deduct income tax from bonuses or other types of irregular payments.
Types of irregular payments
Irregular payments includes:
- Commissions paid without expenses where they are paid periodically or the amounts fluctuate (for any other commissions payments, use: Regular payments (manual calculation))
- Director's fees
- Overtime earned in another pay period
- Patronage payments
- Payments of fees or other amounts for services
- Payments made to fishers and you received Form TD3F from the individual
- Payments to police officers for special or extra duty from third parties
- Vacation pay paid when the employee does not take holidays
- Payments of wages in lieu of termination notice
Steps
Determine if you need to calculate using a special income tax rate
Calculate using a special income tax rate if the payment is a:
Patronage payment
Use the following to calculate the income tax to be withheld and remitted for a patronage payment
- Total patronage payments for the year
- minus $100
- equals This amount is the taxable amount of the patronage payments. If the particular patronage payment is less than this amount, use the amount of that payment
- multiply by 15% tax
- equals This amount is the income tax that you must withhold and remit from the patronage payment
You do not need to do additional calculations.
Calculation example
You provided Judith with a patronage payment of $220 for the first time in March 2024. She will not receive any further patronage payments in the year.
- $220 is Judith's patronage payment
- minus $100
- equals $120 is the taxable amount of the patronage payments
- multiply by 15% income tax
- equals $18 is the income tax that you must withhold and remit from Judith's patronage payment
Payment made to a fisher (completed form TD3F)
Use the following to calculate the total remuneration for a payments made to a fisher when they gave you a completed form TD3F
- Payment made to the fisher
- multiply by 20% tax
- equals This amount is the income tax that you must withhold and remit from the proceeds paid to the fisher
You do not need to do additional calculations.
Calculation example
Matthew is a self-employed fisher. He wanted to have income tax withheld from the results of his catch. He provided the buyer by with his completed Form TD3F. The proceeds of his first catch were $80.
- $80 are Matthew's proceeds of his catch as a fisher
- multiply by 20% income tax
- equals $16 is the income tax that you must withhold and remit from the proceeds paid to Matthew
Payment of fees for services to a non-resident
Use the following to calculate the total amount of payment of fees for services rendered in Canada made to a non-resident
- Payment made of fees for services to the non-resident
- multiply by 15% tax
- equals This amount is the income tax that you must withhold and remit from the payment to the non-resident
You do not need to do additional calculations.
Calculation example
You decided to outsource your IT services to an independent contractor and contracted John, a non-resident of Canada, to do the work in Canada. You pay $500 per week for the service.
- $500 is the payment of fees to John, a non-resident for services rendered in Canada
- multiply by 15% income tax
- equals $75 is the income tax that you must withhold and remit from the payment to John
Continue to next step for any other payments.
Calculate the total remuneration
- Employee's total remuneration for the year before the bonus or irregular payment
- plus Bonus or irregular payment
- minus Employee's tax deductions from remuneration
What are tax deductions
Tax deductions are:
- Deduction for living in a prescribed zone
- Deduction amount a tax services office has authorized (letter of authority)
- Total expenses reported on form TD1X if applicable if the employee is paid by commission
- Employee’s contributions to a registered pension plan (RPP)
- Union dues
- Employee's contributions to a retirement compensation arrangement (RCA) a or certain pension plans
- Employee's and employer's contributions (deducted at source) to a registered retirement savings plan (RRSP) provided you have reasonable grounds to believe the employee can deduct the contribution for the year
- Employee contributions to a pooled registered pension plan (PRPP), or a similar provincial pension plan, as long as the plan is registered with the Minister of National Revenue and you have reasonable grounds to believe the employee can deduct the contribution for the year
- Beginning January 1, 2023 First and second additional contributions to the CPP made by the employee
- Beginning April 1, 2023 Employee's and employer's contributions (deducted at source) to a First Home Savings Account (FHSA) and you have reasonable grounds to believe the employee can deduct the contribution for the year
- equals Employee's total remuneration
Calculation example
Joseph earns a salary of $600 per week. In September 2024, you gave him a bonus of $300. His province of employment is Alberta.
- $31,200 ($600 X 52 pay periods) is Joseph’s total remuneration for the year before the bonus
- plus $300 is Joseph's bonus payment
- minus Employee's tax deductions from remuneration:
- $0 because Joseph did not have any deduction for living in a prescribed zone
- $0 because Joseph did not have any amount a tax services office has authorized
- $0 because Joseph did not complete a form TD1X
- $0 because Joseph did not contribute to a registered pension plan (RPP)
- $0 because Joseph did not have any union dues
- $0 because Joseph did not contribute to a retirement compensation arrangement (RCA) or certain pension plans
- $0 because Joseph did not contribute to a registered retirement savings plan (RRSP)
- $0 because Joseph did not contribute to a pooled registered pension plan (PRPP), or a similar provincial pension plan, as long as the plan is registered with the Minister of National Revenue and you have reasonable grounds to believe the employee can deduct the contribution for the year
- $176.11 for Joseph's first and second additional contributions to the CPP he made
- $0 for Joseph’s employee’s and employer's contributions (deducted at source) to a First Home Savings Account (FHSA) – deduction on payroll effective April 1, 2023
- equals $31,323.89 is Joseph's total remuneration
Determine the calculation to use
If your employee's total remuneration in step 2 is:
Less than $5,000 – Calculate the amount of income tax you have to withhold and remit
- Bonus or irregular payment
- multiply by 15% tax (10 % tax if you are in Quebec)
- equals This amount is the income tax that you must withhold and remit from your employee's pay
You do not need to do additional calculations.
Calculation example
Diane earns a salary of $400 per week. In September, you gave her a bonus of $300. Her province of employment is Manitoba and her total income will be less than $5,000 for the year
- $300 is the amount for the bonus
- multiply by 15% income tax
- equals $45 is the income tax that you must withhold and remit from Joseph's bonus payment
More than $5,000 – Review the completed TD1 forms to determine if you need to deduct tax
Review the completed TD1 forms and verify if your employee checked the box "Total income less than total claim amount".
Do not continue to next step or use the tax tables if your employee checked this box.
You do not deduct any federal or provincial tax in this situation.
- Continue to next step if your employee checked this box but you believe it is a false statement.
Continue to step 7 if your employee did not complete new TD1 forms.
Use the same claim code that you used previously.
Get the total claim amount from the TD1 forms
Get the federal TD1 form
If they are claiming more than the basic personal amount, find the "TOTAL CLAIM AMOUNT" on the completed federal TD1 form
Get the provincial or territorial TD1 form
If they are claiming more than the basic personal amount, find the "TOTAL CLAIM AMOUNT" on the completed provincial or territorial TD1 form
Get the federal, provincial and territorial claim codes tables
Get the federal claim codes table
Use the federal claim codes table.
Federal claim codes tables
2025 tax year
2025 Federal claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 16,129.00 1 16,129.01 18,907.00 2 18,907.01 21,685.00 3 21,685.01 24,463.00 4 24,463.01 27,241.00 5 27,241.01 30,019.00 6 30,019.01 32,797.00 7 32,797.01 35,575.00 8 35,575.01 38,353.00 9 38,353.01 41,131.00 10 Previous years
2024 tax year
2024 tax year
2024 Federal claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 15,705.00 1 15,705.01 18,410.00 2 18,410.01 21,115.00 3 21,115.01 23,820.00 4 23,820.01 26,525.00 5 26,525.01 29,230.00 6 29,230.01 31,935.00 7 31,935.01 34,640.00 8 34,640.01 37,345.00 9 37,345.01 40,050.00 10 2023 tax year
2023 tax year
2023 Federal claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 15,000.00 1 15,000.01 17,583.00 2 17,583.01 20,166.00 3 20,166.01 22,749.00 4 22,749.01 25,332.00 5 25,332.01 27,915.00 6 27,915.01 30,498.00 7 30,498.01 33,081.00 8 33,081.01 35,664.00 9 35,664.01 38,247.00 10 Get the provincial or territorial claim codes table
Use the provincial or territorial claim codes table that matches your employee's province of employment.
Provincial and territorial claim codes tables
2025 tax year
Alberta
2025 Alberta claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 22,323.00 1 22,323.01 25,516.00 2 25,516.01 28,709.00 3 28,709.01 31,902.00 4 31,902.01 35,095.00 5 35,095.01 38,288.00 6 38,288.01 41,481.00 7 41,481.01 44,674.00 8 44,674.01 47,867.00 9 47,867.01 51,060.00 10 British Columbia
2025 British Columbia claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 12,932.00 1 12,932.01 15,842.00 2 15,842.01 18,752.00 3 18,752.01 21,662.00 4 21,662.01 24,572.00 5 24,572.01 27,482.00 6 27,482.01 30,392.00 7 30,392.01 33,302.00 8 33,302.01 36,212.00 9 36,212.01 39,122.00 10 Manitoba
2025 Manitoba claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 15,969.00 1 15,969.01 17,662.00 2 17,662.01 19,355.00 3 19,355.01 21,048.00 4 21,048.01 22,741.00 5 22,741.01 24,434.00 6 24,434.01 26,127.00 7 26,127.01 27,820.00 8 27,820.01 29,513.00 9 29,513.01 31,206.00 10 New Brunswick
2025 New Brunswick claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 13,396.00 1 13,396.01 16,139.00 2 16,139.01 18,882.00 3 18,882.01 21,625.00 4 21,625.01 24,368.00 5 24,368.01 27,111.00 6 27,111.01 29,854.00 7 29,854.01 32,597.00 8 32,597.01 35,340.00 9 35,340.01 38,083.00 10 Newfoundland and Labrador
2025 Newfoundland and Labrador claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 11,067.00 1 11,067.01 13,457.00 2 13,457.01 15,847.00 3 15,847.01 18,237.00 4 18,237.01 20,627.00 5 20,627.01 23,017.00 6 23,017.01 25,407.00 7 25,407.01 27,797.00 8 27,797.01 30,187.00 9 30,187.01 32,577.00 10 Northwest Territories
2025 Northwest Territories claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 17,842.00 1 17,842.01 20,910.00 2 20,910.01 23,978.00 3 23,978.01 27,046.00 4 27,046.01 30,114.00 5 30,114.01 33,182.00 6 33,182.01 36,250.00 7 36,250.01 39,318.00 8 39,318.01 42,386.00 9 42,386.01 45,454.00 10 Nova Scotia
2025 Nova Scotia claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 11,744.00 1 11,744.01 13,394.00 2 13,394.01 15,044.00 3 15,044.01 16,694.00 4 16,694.01 18,344.00 5 18,344.01 19,994.00 6 19,994.01 21,644.00 7 21,644.01 23,294.00 8 23,294.01 24,944.00 9 24,944.01 26,594.00 10 Nunavut
2025 Nunavut claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 19,274.00 1 19,274.01 22,391.00 2 22,391.01 25,508.00 3 25,508.01 28,625.00 4 28,625.01 31,742.00 5 31,742.01 34,859.00 6 34,859.01 37,976.00 7 37,976.01 41,093.00 8 41,093.01 44,210.00 9 44,210.01 47,327.00 10 Ontario
2025 Ontario claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 12,747.00 1 12,747.01 15,493.00 2 15,493.01 18,239.00 3 18,239.01 20,985.00 4 20,985.01 23,731.00 5 23,731.01 26,477.00 6 26,477.01 29,223.00 7 29,223.01 31,969.00 8 31,969.01 34,715.00 9 34,715.01 37,461.00 10 Prince Edward Island
2025 Prince Edward Island claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 14,250.00 1 14,250.01 15,850.00 2 15,850.01 17,450.00 3 17,450.01 19,050.00 4 19,050.01 20,650.00 5 20,650.01 22,250.00 6 22,250.01 23,850.00 7 23,850.01 25,450.00 8 25,450.01 27,050.00 9 27,050.01 28,650.00 10 Quebec
Only use the federal claim codes when your employee’s province of employment is Quebec.
Saskatchewan
2025 Saskatchewan claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 18,991.00 1 18,991.01 21,435.00 2 21,435.01 23,879.00 3 23,879.01 26,323.00 4 26,323.01 28,767.00 5 28,767.01 31,211.00 6 31,211.01 33,655.00 7 33,655.01 36,099.00 8 36,099.01 38,543.00 9 38,543.01 40,987.00 10 Yukon
2025 Yukon claim codes Total claim amount ($) from Total claim amount ($) to Claim code No claim amount No claim amount 0 0.00 16,129.00 1 16,129.01 18,907.00 2 18,907.01 21,685.00 3 21,685.01 24,463.00 4 24,463.01 27,241.00 5 27,241.01 30,019.00 6 30,019.01 32,797.00 7 32,797.01 35,575.00 8 35,575.01 38,353.00 9 38,353.01 41,131.00 10 Outside Canada
Only use the federal claim codes when your employee’s province of employment is outside Canada.
Previous years
2024 tax year
2024 tax year
Alberta
2024 Alberta claim codes Total claim amount ($) 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 ($) to Claim code No claim amount No claim amount 0 0.00 15,705.00 1 15,705.01 18,410.00 2 18,410.01 21,115.00 3 21,115.01 23,820.00 4 23,820.01 26,525.00 5 26,525.01 29,230.00 6 29,230.01 31,935.00 7 31,935.01 34,640.00 8 34,640.01 37,345.00 9 37,345.01 40,050.00 10 Outside Canada
Only use the federal claim codes when your employee’s province of employment is outside Canada.
2023 tax year
Alberta
2023 Alberta claim codes Total claim amount ($) 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 six 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.
Determine the claim code to use
If the employee check the box they have more than one employer or payer at the same time, claim code "0" may be used.
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".
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."
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
2025 tax year
Alberta
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
British Columbia
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Manitoba
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
New Brunswick
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Newfoundland and Labrador
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Northwest Territories
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Nova Scotia
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Nunavut
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Ontario
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Prince Edward Island
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Quebec
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Saskatchewan
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Yukon
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Outside Canada
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Previous years
2024 tax year
2024 tax year
Alberta
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
British Columbia
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Manitoba
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
New Brunswick
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Newfoundland and Labrador
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Northwest Territories
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Nova Scotia
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Nunavut
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Ontario
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Prince Edward Island
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Quebec
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Saskatchewan
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Yukon
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Outside Canada
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
2023 tax year
Alberta
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
British Columbia
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Beginning July 1, 2023 – Manitoba
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
New Brunswick
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Newfoundland and Labrador
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Northwest Territories
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Nova Scotia
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Nunavut
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Ontario
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Prince Edward Island
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Quebec
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Saskatchewan
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Yukon
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Outside Canada
Common pay periods per year: Option 1
Uncommon pay periods per year: Option 2
Determine the adjusted pay rate and the total adjusted pay rate
Calculate the adjusted pay rate for any bonus payment
- Bonus or irregular payment
- divide by Number of pay periods in the year
- equals Result
- plus Regular pay for the period
- equals This amount is the adjusted pay rate on a first or only bonus or irregular payment in the year
Calculation example
Joseph earns a salary of $600 per week. In September, you gave him a bonus of $300. His province of employment is Alberta.
- $300 is Joseph’s bonus payment
- divide by 52 pay periods
- equals $5.77 is the result
- plus $600 is Joseph’s regular pay for the period
- equals $605.77 is the amount from the adjusted pay rate on Joseph’s first or only bonus payment in the year
Calculate the total adjusted pay rate on more than one bonus payment in the year
- Current bonus or irregular payment
- divide by Number of pay periods in the year
- equals Result
- plus Adjusted pay rate (step 8a)
- equals This amount is the total adjusted pay rate on more than one bonus or irregular payment in the year
Calculation example
Joseph earns a salary of $600 per week. In September, you gave him a bonus of $300. He was then given another bonus of $780. His province of employment is Alberta.
- $780 is Joseph's current bonus payment
- divide by 52 pay periods
- equals $15 is the result
- plus $605.77 is the adjusted pay rate (step 8a)
- equals $620.77 is the amount from the total adjusted pay rate on Joseph's second bonus payment in the year
Determine the pay range and get the amount of income tax to deduct
Determine the federal income tax to deduct
Find the range that includes your employee's adjusted pay rate (step 8a), or the total adjusted pay rate (step 8b), or the regular pay for the pay period in the "Pay" column.
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.
This is the federal income tax to deduct.
Determine the provincial or territorial income tax to deduct
Find the range that includes your employee's adjusted pay rate (step 8a), or the total adjusted pay rate (step 8b), or the regular pay for the pay period in the "Pay" column.
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.
This is the provincial or territorial income tax to deduct.
Calculate the total income tax for the adjusted pay rate, total adjusted pay rate and regular pay for the period
The calculation depends on the frequency of the bonus or irregular payments for the year. If your employee's bonus or irregular payment is:
- First or only bonus, or irregular payment, continue to step 10a and 10c.
- More than one bonus or irregular payment, continue to step 10a and 10b.
Calculate the federal and provincial tax to deduct for the adjusted pay rate
- Federal tax you have to withhold from the adjusted pay rate of your employee (step 8a)
- plus Provincial or territorial income tax you have to withhold from the adjusted pay rate of your employee (step 8a)
- equals This is the total amount of income tax to deduct from the adjusted pay rate
Calculation example
Joseph earns a salary of $600 per week. In September 2025, you gave him a bonus of $300. His province of employment is Alberta. The claim code on his TD1 is "1" and TD1AB forms is "1". His adjusted pay rate is $605.77 (step 8a).
- $33.70 is the federal tax you have to withhold from Joseph’s adjusted pay rate (step 8a)
- plus $13.55 is the provincial income tax you have to withhold from Joseph’s adjusted pay rate (step 8a)
- equals $47.25 is the total amount of income tax to deduct from Joseph’s adjusted pay rate
Calculate the federal and provincial tax to deduct for the total adjusted pay rate
- Federal tax you have to withhold from the total adjusted pay rate of your employee (step 8b)
- plus Provincial or territorial income tax you have to withhold from the total adjusted pay rate of your employee (step 8b)
- equals This is the total amount of income tax to deduct from the total adjusted pay rate
Calculation example
Joseph earns a salary of $600 per week. In September 2025, you gave him a bonus of $300. His province of employment is Alberta. The claim code on his TD1 is "1" and TD1AB forms is "1". His total adjusted pay rate is $620.77 (step 8b).
- $35.90 is the federal tax you have to withhold from Joseph's total adjusted pay rate (step 8b)
- plus $14.70 is the provincial income tax you have to withhold from Joseph's total adjusted pay rate (step 8b)
- equals $50.60 is the total amount of income tax to deduct from Joseph's total adjusted pay rate
Calculate the federal and provincial tax to deduct for the regular pay for the period
- Federal tax you have to withhold from the regular pay for the period of your employee
- plus Provincial or territorial income tax you have to withhold from the regular pay for the period of your employee
- equals This is the total amount of income tax to deduct from the regular pay for the period of your employee
Calculation example
Joseph earns a salary of $600 per week. In September 2025, you gave him a bonus of $300. His province of employment is Alberta. The claim code on his TD1 is "1" and TD1AB forms is "1". His regular pay is $600.00.
- $33.15 is the federal tax you have to withhold from Joseph's regular pay for the period
- plus $12.85 is the provincial income tax you have to withhold from Joseph's regular pay for the period
- equals $46.00 is the total amount of income tax to deduct from Joseph's regular pay for the period
Calculate the amount of income tax you have to remit and withhold
Calculate the amount of income tax to deduct on a first or only bonus or irregular payment in the year
- Total income tax for the adjusted pay rate (step 10a)
- minus Total income tax for the regular salary in the pay period (step 10c)
- equals Result
- multiply by Number of pay periods in the year
- equals This is the income tax to be deducted from the first or only bonus or irregular payment in the year
- 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 income tax to be deducted from the first or only bonus or irregular payment in the year
Calculation example
Joseph earns a salary of $600 per week. In September 2025, you gave him a bonus of $300. His province of employment is Alberta. The claim code on his TD1 is "1" and TD1AB forms is "1".
- $47.25 is Joseph's adjusted pay rate (step 10a)
- minus $46.00 is Joseph's total income tax for the regular salary in the pay period (step 10c)
- equals $1.25 is the result
- multiply by 52 pay periods
- equals $65.00 is the income tax to be deducted from Joseph's first or only bonus payment in the year
- plus $0 because Joseph did not request any additional income tax be withheld from their remuneration on Form TD1
- equals $65.00 is the total income tax to be deducted from Joseph's first or only bonus payment in the year
Calculate the amount of income tax to deduct on a bonus where there was more than one bonus or irregular payment in the year
- Total income tax for the total adjusted pay rate (step 10b)
- minus Total income tax for the adjusted pay rate (step 10a)
- equals Result
- multiply by Number of pay periods in the year
- equals This is the income tax to be deducted from the bonus or irregular payment
- 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 income tax to be deducted from the bonus or irregular payment
Calculation example
Joseph earns a salary of $600 per week. In September 2025, you gave him a bonus of $300. His province of employment is Alberta. The claim code on his TD1 is "1" and TD1AB forms is "6".
- $50.60 is the total income tax for Joseph's total adjusted pay rate (step 10b)
- minus $47.25 is the total income tax for Joseph's adjusted pay rate (step 10a)
- equals $3.35 is the result
- multiply by 52 pay periods
- equals $174.20 is the income tax to be deducted from Joseph's bonus payment
- plus $0 because Joseph did not request any additional income tax be withheld from their remuneration on Form TD1
- equals $174.20 is the total income tax to be deducted from Joseph's bonus payment
In addition to regular types of payments, you must deduct income tax from lump-sum payments.
Steps
Determine if the payment is a qualifying retroactive lump-sum payment
You need to determine if the payment is a qualifying retroactive lump-sum payment. Learn more: Qualifying retroactive lump-sum payments
- Continue to bonus payments if the payment is a qualifying retroactive lump-sum payment.
- Continue to next step if the payment is a lump-sum payment.
Determine the total amount of lump-sum payments you had paid or expect to pay in the calendar year
If payments were made to a:
- Canadian resident, continue to steps 2a, 3 and 4.
- Non-resident, continue to step 2b.
Payment made to a Canadian resident
- Current lump-sum payment
- plus Any future lump-sum payments
- equals This is the total amount of lump-sum payment
Calculation example
Joseph received a $2,500 lump-sum payment in April 2025. His employer will be paying out further lump-sum payments of $2,000 in August and $1,500 in October.
- $2,500 is Joseph's lump-sum payment for April 2025
- plus $2,000 is Joseph's lump-sum payment for August 2025
- plus $1,500 is Joseph's lump-sum payment for October 2025
- equals $6,000 is Joseph's total amount of lump-sum payments
Payment made to a non-resident
- Total amount of lump-sum payment
- multiply by 25% tax
- equals This amount is the income tax that you must withhold and remit from the lump-sum payment to the non-resident
You do not need to do additional calculations.
Calculation example
Joelle, a non-resident, received a $2,500 lump-sum payment in April 2025.
- $2,500 is Joelle's total amount of lump-sum payment
- multiply by 25% income tax
- equals $625 is the income tax that you must withhold and remit from the lump-sum payment to Joelle
Determine the withholding rate based on the total amount of the lump-sum payments for the year to an employee who is a Canadian resident
Use the lump-sum withholding rates that matches your employee's total amount of lump-sum payments:
- $5,000 or less, 10% (5% for Quebec)
- $5,001 to $15,000, 20% (10% for Quebec)
- $15,001 or more, 30% (15% for Quebec)
Calculate the amount of income tax you have to withhold and remit to an employee who is a Canadian resident
- Lump-sum payment
- multiply by Applicable lump-sum withholding rate (step 3)
- equals This is the total income tax to be deducted from the lump-sum payment
Calculation example
Joseph's employer paid a lump sum payment of $2,500 in April 2025. Joseph's province of employment is Manitoba and is a Canadian resident.
- $2,500 is Joseph's lump-sum payment
- multiply by 20% (step 3)
- equals $500 is Joseph's total income tax to be deducted from the lump-sum payment
Calculate using different options if your employee requests it
If the recipient believes that they will have to pay more tax on their yearly income tax and benefit return than the amount from step 4, they can request a different tax calculation on the lump-sum payment. Continue to step 5a if they request it.
Determine the annual tax to be deducted from the recipient’s yearly remuneration including the lump sum payment
You need to calculate the recipient’s annual tax on their annual remuneration including the lump-sum payment.
Continue to Regular payments (manual calculation) using steps 1, 2, 3 and 4.
From step 4, you only need to get the result: This is the total amount you have to withhold and remit: federal, provincial and territorial income tax.
Calculation example
Joseph receives a weekly salary of $500 and $50 in taxable benefits per pay period. He received a $2,500 lump-sum payment in April 2025. The lump-sum payment was determined to not be pensionable or insurable. Joseph is a Canadian resident and his province of employment is New Brunswick. He requested the optional calculation for tax on his lump-sum payment. His employer began the calculation by determining Joseph's annual tax including the lump sum payment.
Step 1 – Calculate the annual taxable income
- $500 is Joseph's gross pay for the period
- plus $50 is Joseph's taxable benefits for the period
- minus $4.82 is Joseph's tax deductions from remuneration:
- $0 because Joseph did not have any deduction for living in a prescribed zone
- $0 because Joseph did not have any amount a tax services office has authorized
- $0 because Joseph did not complete a form TD1X
- $0 because Joseph did not contribute to a registered pension plan (RPP)
- $0 because Joseph did not have any union dues
- $0 because Joseph did not contribute to a retirement compensation arrangement (RCA) or certain pension plans
- $0 because Joseph did not contribute to a registered retirement savings plan (RRSP)
- $0 because Joseph did not contribute to a pooled registered pension plan (PRPP), or a similar provincial pension plan, as long as the plan is registered with the Minister of National Revenue and you have reasonable grounds to believe the employee can deduct the contribution for the year
- $4.82 for Joseph's first and second additional contributions to the CPP he made
- $0 for Joseph's employee's and employer's contributions (deducted at source) to a First Home Savings Account (FHSA) – deduction on payroll effective April 1, 2023
- equals $545.18 is Joseph's net remuneration for the pay period
- multiply by 52 pay periods
- equals $28,349.36 is Joseph's annual net income
- minus $0 because Joseph's does not have deductions for living in a prescribed zone
- equals $28,349.36 is Joseph's annual taxable income
- plus $2,500 is Joseph's lump-sum payment
- equals $30,849.36 is Joseph's annual taxable income including the lump-sum payment
Step 2 – Determine the amount of federal income tax to deduct
- $30,849.36 is Joseph's annual taxable income (step 1)
- multiply by 15% is Joseph's federal tax rate in New Brunswick based on his income
- equals $4,627.40 is the result
- minus $0 is Joseph’s federal constant based on his income
- equals $4,627.40 is Joseph's federal tax
- minus $2,896.70 ($19,311.32 X 15%) is Joseph's total federal tax credits multiplied by the lowest federal tax rate for the year. $18,855.04 is the sum of:
- $16,129 (only basic personal amount) is Joseph's total of personal tax credit amounts reported on his federal Form TD1
- $1,242.28 ($23.89 X 52 pay periods) is Joseph’s CPP contributions for the pay period multiplied by the number of pay periods in the year, up to the year's maximum annual Joseph's contribution
- $469.04 ($9.02 X 52 pay periods) is Joseph's EI premiums for the pay period multiplied by the number of pay periods in the year, up to the year’s maximum annual Joseph's premiums
- $1,471 is Joseph's Canada employment amount
- equals $1,730.70 is Joseph's total federal tax payable for the year
Step 3 – Determine the amount of provincial or territorial income tax to deduct
- $30,849.36 is Joseph's annual taxable income (step 1)
- multiply by 9.4% is Joseph's provincial tax rate in New Brunswick based on his income
- equals $2,899.84 is the result
- minus $0 is Joseph's provincial constant based his income
- equals $2,899.84 is Joseph's provincial income tax
- minus $1,422.63 ($15,134.32 X 9.4%) is Joseph's total provincial tax credits multiplied by the lowest New Brunswick tax rate for the year. $15,134.32 is the sum of:
- $13,396 is Joseph's total of provincial tax credit amounts reported on his provincial or territorial Form TD1
- $1,242.28 ($23.89 X 52 pay periods) is Joseph’s CPP contributions for the pay period multiplied by the number of pay periods in the year, up to the year’s maximum annual Joseph’s contribution
- $496.04 ($9.02 X 52 pay periods) is Joseph's EI premiums for the pay period multiplied by the number of pay periods in the year, up to the year's maximum annual Joseph's premiums
- equals $1,477.21 is Joseph's total provincial tax payable for the year
Step 4 – Calculate the amount of income tax you have to remit and withhold
Joseph calculated his federal income tax by following the instructions in step 2 and his provincial income tax by following the instructions in step 3.
- $1,730.70 is Joseph's total federal income tax you have to withhold (step 2)
- plus $1,477.21 is Joseph's total provincial income tax you have to withhold (step 3)
- equals $3,207.91 is Joseph's total annual amount you have to withhold and remit (federal and provincial income tax)
Determine the annual tax to be deducted from the recipient’s yearly remuneration not including the lump-sum payment
You need to calculate the recipient’s annual tax on their annual remuneration not including the lump-sum payment.
Continue to Regular payments (manual calculation) using steps 1, 2, 3 and 4.
From step 4, you only need to get the result: This is the total amount you have to withhold and remit: federal, provincial and territorial income tax.
Calculation example
Following the instructions in the example under “Regular payments (manual calculation)”, Joseph determined that his total federal income tax is $1,355.70 and his total provincial income tax is $1,244.75. This is the total amount you have to withhold and remit from Joseph's yearly remuneration not including the lump sum payment.
- $1,355.70 is Joseph's total federal income tax you have to withhold
- plus $1,244.75 is Joseph's total provincial income tax you have to withhold
- equals $2,600.45 is Joseph's total annual amount you have to withhold and remit (federal and provincial income tax)
Calculate the amount of tax which can be withheld if the recipient requests it
- Annual income tax to deduct from the recipient’s yearly remuneration including the lump-sum payment (step 5a)
- minus Annual income tax to deduct from the recipient’s yearly remuneration not including the lump-sum payment (step 5b)
- equals This is the amount of income tax to deduct from the recipient if they request it
Calculation example
Joseph requested the optional calculation for tax on the lump sum payment of $2,500 he received in April 2025 instead of applying the tax calculated at the lump-sum withholding rate, which was $500.
- $3,207.91 is Joseph's annual income tax to be deducted, including the lump-sum payment (step 5a)
- minus $2,600.45 is Joseph's annual income tax to be deducted, not including the lump-sum payment (step 5b)
- equals $607.46 is Joseph's total income tax to be deducted from the lump-sum payment if he requests it
You can use the manual calculation method to calculate the income tax contribution that must be withheld for all regular payments made to your employees in a pay period without using the income tax tables.
Continue to other tabs for other types of specific payments.
Steps
Calculate the annual taxable income
- Employee's gross remuneration for the pay period
- plus Employee's taxable benefits and allowances for the period
- minus Employee's tax deductions from remuneration
What are tax deductions
Tax deductions are:
- Deduction for living in a prescribed zone
- Deduction amount a tax services office has authorized (letter of authority)
- Total expenses reported on form TD1X if applicable if the employee is paid by commission
- Employee’s contributions to a registered pension plan (RPP)
- Union dues
- Employee's contributions to a retirement compensation arrangement (RCA) a or certain pension plans
- Employee's and employer's contributions (deducted at source) to a registered retirement savings plan (RRSP) provided you have reasonable grounds to believe the employee can deduct the contribution for the year
- Employee contributions to a pooled registered pension plan (PRPP), or a similar provincial pension plan, as long as the plan is registered with the Minister of National Revenue and you have reasonable grounds to believe the employee can deduct the contribution for the year
- Beginning January 1, 2023 First and second additional contributions to the CPP made by the employee
- Beginning April 1, 2023 Employee's and employer's contributions (deducted at source) to a First Home Savings Account (FHSA) and you have reasonable grounds to believe the employee can deduct the contribution for the year
- equals This is the net remuneration for the pay period
- multiply by Number of pay periods in the year
- equals This is the annual net income
- minus Annual deduction for living in a prescribed zone, reported on federal form TD1
- equals This is the annual taxable income for the employee
Calculation example
Joseph receives a weekly salary of $500 and $50 in taxable benefits received in cash in 2025.
- $500 is Joseph's gross pay for the period
- plus $50 is Joseph's taxable benefits for the period
- minus $4.82 is Joseph's tax deductions from remuneration:
- $0 because Joseph did not have any deduction for living in a prescribed zone
- $0 because Joseph did not have any amount a tax services office has authorized
- $0 because Joseph did not complete a form TD1X
- $0 because Joseph did not contribute to a registered pension plan (RPP)
- $0 because Joseph did not have any union dues
- $0 because Joseph did not contribute to a retirement compensation arrangement (RCA) or certain pension plans
- $0 because Joseph did not contribute to a registered retirement savings plan (RRSP)
- $0 because Joseph did not contribute to a pooled registered pension plan (PRPP), or a similar provincial pension plan, as long as the plan is registered with the Minister of National Revenue and you have reasonable grounds to believe the employee can deduct the contribution for the year
- $4.82 for Joseph's first and second additional contributions to the CPP he made
- $0 for Joseph’s employee’s and employer’s contributions (deducted at source) to a First Home Savings Account (FHSA) – deduction on payroll effective April 1, 2023
- equals $545.18 is Joseph's net remuneration for the pay period
- multiply by 52 pay periods
- equals $28,349.36 is Joseph's annual net income
- minus $0 because Joseph's does not have deductions for living in a prescribed zone
- equals $28,349.36 is Joseph's annual taxable income
Determine the amount of federal income tax to deduct
Use the following calculation depending on the province of employment of your employee:
Other than Quebec
- Annual taxable income for the employee (step 1)
- multiply by Federal tax rate based on their income
- equals Result
- minus Federal constant based on their income
- equals Federal tax
- minus Total federal tax credits multiplied by the lowest federal tax rate for the year (15%):
- Total of personal tax credit amounts reported on the federal Form TD1
- CPP contributions for the pay period multiplied by the number of pay periods in the year, up to the year’s maximum annual employee contribution
- EI premiums for the pay period multiplied by the number of pay periods in the year, up to the year’s maximum annual employee premiums
- Canada employment amount (annual maximum $1,471.00)
- equals This amount is the total federal tax payable for the year
Calculation example
Joseph receives a weekly salary of $500 and $50 in taxable benefits received in cash in 2025. His province of employment is New Brunswick. He claimed only the basic personal amount on his federal TD1 form. All of his earnings were pensionable and insurable.
- 28,349.36 is Joseph's annual taxable income (step 1)
- multiply by 15% is Joseph’s federal tax rate based on his income
- equals $4,252.40 is the result
- minus $0 is Joseph's federal constant based on his income
- equals $4,252.40 is Joseph’s federal tax
- minus $2,896.70 ($19,311.32 X 15%) is Joseph’s total federal tax credits multiplied by the lowest federal tax rate for the year. $19,311.32 is the sum of:
- $16,129 (only basic personal amount) is Joseph’s total of personal tax credit amounts reported on his federal Form TD1
- $1,242.28 ($23.89 X 52 pay periods) is Joseph’s CPP contributions for the pay period multiplied by the number of pay periods in the year, up to the year’s maximum annual Joseph’s contribution
- $469.04 ($9.02 X 52 pay periods) is Joseph’s EI premiums for the pay period multiplied by the number of pay periods in the year, up to the year’s maximum annual Joseph’s premiums
- $1,471 is Joseph's Canada employment amount
- equals $1,355.70 is Joseph's total federal tax payable for the year
Quebec
- Annual taxable income for the employee (step 1)
- multiply by Federal tax rate based on their income
- equals Result
- minus Federal constant based on their income
- equals Federal income tax
- minus Total federal tax credits multiplied by the lowest federal tax rate for the year (15%):
- Personal tax credit amounts reported on the federal Form TD1
- QPP contributions for the pay period multiplied by the number of pay periods in the year, up to the year’s maximum annual employee contribution
- Quebec EI premiums for the pay period multiplied by the number of pay periods in the year, up to the year’s maximum annual employee premiums
- QPIP premiums for the pay period multiplied by the number of pay periods in the year, up to the year’s maximum annual employee premiums
- Canada employment amount (annual maximum $1,471.00)
- equals Federal basic income tax
- minus Federal abatement (16.5% of the total basic federal tax)
- equals This amount is the total federal tax payable for the year
Calculation example
Steve receives a weekly salary of $500 and $50 in taxable benefits received in cash in 2025. His province of employment is Quebec. He claimed only the basic personal amount on his federal TD1 form. All of his earnings were pensionable and insurable.
- $28,349.36 is Steve's annual taxable income (step 1)
- multiply by 15% is Steve's federal tax rate based on his income
- equals $4,252.40 is the result
- minus $0 is Steve's federal constant based on his income
- equals $4,252.40 is Steve's federal income tax
- minus $2,949.04 ($19,660.24 X 15%) is Steve's total federal tax credits multiplied by the lowest federal tax rate for the year. $19,660.24 is the sum of:
- $16,129 (only basic personal amount) is Steve's personal tax credit amounts reported on the federal Form TD1
- $1,544.40 ($29.70 X 52 pay periods) is Steve's base QPP contributions for the pay period multiplied by the number of pay periods in the year, up to the year’s maximum annual Steve's contribution
- $374.40 ($7.20 X 52 pay periods) is Steve's Quebec EI premiums for the pay period multiplied by the number of pay periods in the year, up to the year’s maximum annual Steve's premiums
- $141.44 ($2.72 X 52 pay periods) is Steve's QPIP premiums for the pay period multiplied by the number of pay periods in the year, up to the year’s maximum annual Steve's premiums
- $1,471 is Steve's Canada employment amount
- equals $1,303.36 is Steve's federal basic income tax
- minus $215.05 ($1,303.36 X 16.5% of Steve's total basic federal tax) is Steve's federal abatement
- equals $1,088.31 is Steve's total federal tax payable for the year
Determine the amount of provincial or territorial income tax to deduct
Use the following calculation depending on the province of employment of your employee:
Continue to step 4 if your employee's province of employment is Quebec.
Other than Alberta, British Columbia, Ontario, PEI and Quebec
- Annual taxable income for the employee (step 1)
- multiply by Provincial or territorial tax rate based on their income
- equals Result
- minus Provincial or territorial constant based on their income
- equals Provincial or territorial income tax
- minus Total provincial or territorial tax credits multiplied by the lowest provincial or territorial tax rate for the year:
- Total of provincial or territorial tax credit amounts reported on their provincial or territorial Form TD1
- CPP contributions for the pay period multiplied by the number of pay periods in the year, up to the year’s maximum annual employee contribution
- EI premiums for the pay period multiplied by the number of pay periods in the year, up to the year’s maximum annual employee premiums
- equals This amount is the total provincial or territorial tax payable for the year
Calculation example
Joseph receives a weekly salary of $500 and $50 in taxable benefits received in cash in 2025. His province of employment is New Brunswick. He claimed only the basic personal amount on his provincial TD1NB form. All of his earnings were pensionable and insurable.
- $28,349.36 is Joseph's annual taxable income (step 1)
- multiply by 9.4% is Joseph's provincial tax rate based on his income
- equals $2,664.84 is the result
- minus $0 is Joseph's provincial constant based on his income
- equals $2,664.84 is Joseph's provincial income tax
- minus $1,420.09 ($15,107.32 X 9.4%) is Joseph’s total provincial tax credits multiplied by the lowest New Brunswick tax rate for the year:
- $13,396 is Joseph’s total of provincial tax credit amounts reported on his provincial or territorial Form TD1NB
- $1,242.28 ($23.89 X 52 pay periods) is Joseph’s base CPP contributions for the pay period multiplied by the number of pay periods in the year, up to the year’s maximum annual Joseph’s contribution
- $469.04 ($9.02 X 52 pay periods) is Joseph’s EI premiums for the pay period multiplied by the number of pay periods in the year, up to the year’s maximum annual Joseph’s premiums
- equals $1,244.75 is Joseph’s total provincial tax payable for the year
Alberta
- Annual taxable income for the employee (step 1)
- multiply by Provincial tax rate based on their income
- equals Result
- minus Provincial constant based on their income
- equals Provincial income tax
- minus Total provincial tax credits multiplied by the lowest provincial tax rate for the year:
- Total of provincial tax credit amounts reported on their provincial Form TD1AB
- CPP contributions for the pay period multiplied by the number of pay periods in the year, up to the year’s maximum annual employee contribution
- EI premiums for the pay period multiplied by the number of pay periods in the year, up to the year’s maximum annual employee premiums
- equals This amount is the total provincial tax payable for the year
British Columbia
- Annual taxable income for the employee (step 1)
- multiply by Provincial tax rate based on their income
- equals Result
- minus Provincial constant based on their income
- equals Provincial income tax
- minus Total provincial tax credits multiplied by the lowest provincial tax rate for the year:
- Total of provincial tax credit amounts reported on their provincial Form TD1BC
- CPP contributions for the pay period multiplied by the number of pay periods in the year, up to the year’s maximum annual employee contribution
- EI premiums for the pay period multiplied by the number of pay periods in the year, up to the year’s maximum annual employee premiums
- equals Provincial income tax before reduction
- minus British Columbia tax reduction:
- Where annual net income is less than or equal to $25,020, reduction is $562
- Where annual net income is greater than $25,020 and less than or equal to $40,807, reduction is $562 minus 3.56% of the income greater than $25,020
- There is no reduction where the annual net income is greater than $40,807
Learn more: B.C. basic personal income tax credits - Province of British Columbia (gov.bc.ca).
- equals This amount is the total provincial tax payable for the year
Ontario
- Annual taxable income for the employee (step 1)
- multiply by Provincial tax rate based on their income
- equals Result
- minus Provincial constant based on their income
- equals Provincial income tax
- minus Total provincial tax credits multiplied by the lowest provincial tax rate for the year:
- Total of provincial tax credit amounts reported on their provincial Form TD1ON
- CPP contributions for the pay period multiplied by the number of pay periods in the year, up to the year’s maximum annual employee contribution
- EI premiums for the pay period multiplied by the number of pay periods in the year, up to the year’s maximum annual employee premiums
- equals Total basic provincial tax
- plus Ontario's surtax
- equals Provincial income tax including surtax
- plus Ontario health premium
- equals Provincial tax payable before reduction
- minus Provincial tax reduction:
- Lesser of total provincial tax including surtax and twice the applicable personal amounts minus the total provincial tax payable including surtax. If the result is negative, use 0
- equals This amount is the total provincial tax payable for the year
Prince Edward Island
- Annual taxable income for the employee (step 1)
- multiply by Provincial tax rate based on their income
- equals Result
- minus Provincial constant based on their income
- equals Provincial income tax
- minus Total provincial tax credits multiplied by the lowest provincial tax rate for the year:
- Total of provincial tax credit amounts reported on their provincial Form TD1PE
- CPP contributions for the pay period multiplied by the number of pay periods in the year, up to the year’s maximum annual employee contribution
- EI premiums for the pay period multiplied by the number of pay periods in the year, up to the year’s maximum annual employee premiums
- equals
- equals This amount is the total provincial tax payable for the year
Calculate the amount of income tax you have to remit and withhold
- Total federal income tax you have to withhold from your employee (step 2)
- plus Total provincial or territorial income tax you have to withhold from your employee (step 3)
- equals This is the total annual amount you have to withhold and remit: federal, provincial and territorial income tax
- divide by Number of pay periods in the year
- equals This is the total amount you have to withhold for the pay period: federal, provincial and territorial income tax
- 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 for the pay period
Calculation example
Joseph receives a weekly salary of $500 and $50 in taxable benefits received in cash in 2025. His province of employment is New Brunswick. In step 1, he estimated his annual taxable income to be $28,349.36. In steps 2 and 3, Joseph calculated his total federal income tax payable and total provincial income tax payable from that amount.
- $1,355.70 is Joseph’s total federal income tax you have to withhold (step 2)
- plus $1,244.75 is Joseph’s total provincial income tax you have to withhold (step 3)
- equals $2,600.45 is Joseph’s total annual amount you have to withhold and remit (federal and provincial income tax)
- divide by 52 pay periods
- equals $50.01 is Joseph’s total amount you have to withhold for the pay period (federal and provincial income tax)
- plus $0 because Joseph did not request additional tax withheld on his Form TD1
- equals $50.01 is Joseph’s total amount you have to withhold and remit for the pay period
References
Multimedia
- Webinar – How to use the payroll deductions tables | 18 minutes
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
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