Provincial/territorial tax rates for 2017
Tax for all provinces (except Quebec) and territories is calculated the same way as federal tax.
Form 428 is used to calculate this provincial or territorial tax. Provincial or territorial specific non-refundable tax credits are also calculated on Form 428.
Provinces/territories | Rate(s) |
---|---|
Newfoundland and Labrador | 8.7% on the first $35,851 of taxable income, + 14.5% on the next $35,850, + 15.8% on the next $56,309, + 17.3% on the next $51,204, + 18.3% on the amount over $179,214 |
Prince Edward Island | 9.8% on the first $31,984 of taxable income, + 13.8% on the next $31,985, + 16.7% on the amount over $63,969 |
Nova Scotia | 8.79% on the first $29,590 of taxable income, + 14.95% on the next $29,590, + 16.67% on the next $33,820, + 17.5% on the next $57,000, + 21% on the amount over $150,000 |
New Brunswick | 9.68% on the first $41,059 of taxable income, + 14.82% on the next $41,060, + 16.52% on the next $51,388, + 17.84% on the next $18,593, + 20.3% on the amount over $152,100 |
Quebec | Go to Income tax rates (Revenu Québec Web site). |
Ontario |
5.05% on the first $42,201 of taxable income, + |
Manitoba | 10.8% on the first $31,465 of taxable income, + 12.75% on the next $36,540, + 17.4% on the amount over $68,005 |
Saskatchewan | 11% on the first $45,225 of taxable income, + 13% on the next $83,989, + 15% on the amount over $129,214 |
Alberta | 10% on the first $126,625 of taxable income, + 12% on the next $25,325, + 13% on the next $50,650, + 14% on the next $101,300, + 15% on the amount over $303,900 |
British Columbia |
5.06% on the first $38,898 of taxable income, + |
Yukon | 6.4% on the first $45,916 of taxable income, + 9% on the next $45,915, + 10.9% on the next $50,522, + 12.8% on the next $357,647, + 15% on the amount over $500,000 |
Northwest Territories | 5.9% on the first $41,585 of taxable income, + 8.6% on the next $41,587, + 12.2% on the next $52,047, + 14.05% on the amount over $135,219 |
Nunavut | 4% on the first $43,780 of taxable income, + 7% on the next $43,780, + 9% on the next $54,793, + 11.5% on the amount over $142,353 |