canada 2014 fiscal year; comparing personal income tax

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Page 1: Canada 2014 Fiscal Year; Comparing Personal Income Tax
Page 2: Canada 2014 Fiscal Year; Comparing Personal Income Tax

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Page 5: Canada 2014 Fiscal Year; Comparing Personal Income Tax
Page 6: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Highest and lowest average tax rate

Page 7: Canada 2014 Fiscal Year; Comparing Personal Income Tax

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Highest and lowest average tax rate

Page 8: Canada 2014 Fiscal Year; Comparing Personal Income Tax
Page 9: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Provinces / Territories Abbreviations

Alberta Alta.

British Columbia B.C.

Manitoba Man.

New Brunswick N.B.

Newfoundland and Labrador N.L.

Nova Scotia N.S.

Northwest Territories N.W.T.

Nunavut NU

Ontario Ont.

Prince Edward Island P.E.I.

Quebec Que.

Saskatchewan Sask.

Yukon Y.T.

Page 10: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Prov. / Terr. avg. tax rate

$30,000- $39,000

$40,000- $49,000

$50,000- $59,000

$60,000- $69,000

$70,000- $79,000

$80,000- $89,000

$90,000- $99,000

Avg. total 30k - 99k

Que. 17.9% 20.7% 23.8% 26.2% 27.8% 29.1% 30.7% 25.1%

N.S. 17.6% 20.6% 23.4% 25.8% 27.5% 28.8% 30.1% 24.8%

P.E.I. 18.0% 20.7% 23.3% 25.4% 27.1% 28.5% 29.8% 24.6%

Man. 18.2% 20.6% 23.0% 24.9% 26.7% 28.2% 29.7% 24.5%

N.B. 17.1% 19.6% 22.6% 24.9% 26.5% 27.8% 29.2% 23.9%

Sask. 16.2% 18.7% 21.5% 23.7% 25.2% 26.4% 27.5% 22.7%

N.L. 16.1% 18.8% 21.5% 23.6% 25.1% 26.3% 27.5% 22.7%

Alta. 14.9% 17.4% 19.9% 21.9% 23.2% 24.3% 25.4% 21.0%

Y.T. 14.9% 16.8% 19.3% 21.3% 22.7% 23.8% 25.1% 20.5%

Ont. 13.7% 15.8% 18.4% 20.5% 22.0% 23.5% 25.4% 19.9%

N.W.T. 13.7% 15.8% 18.4% 20.3% 21.7% 23.0% 24.4% 19.6%

B.C. 13.7% 15.8% 18.2% 20.0% 21.3% 22.6% 24.1% 19.4%

NU 12.7% 14.5% 17.0% 18.9% 20.3% 21.3% 22.6% 18.2%

Page 11: Canada 2014 Fiscal Year; Comparing Personal Income Tax
Page 12: Canada 2014 Fiscal Year; Comparing Personal Income Tax
Page 13: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Go West young man… or North...

Page 14: Canada 2014 Fiscal Year; Comparing Personal Income Tax
Page 15: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Go West young man… or North...

Page 16: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Highest avg. tax rate rank

30k - 99k

100k - 199k

200k - 299k

300k - 399k

400k - 499k

1 Que. Que. Que. Que. Que.

2 N.S. N.S. N.S. N.S. N.S.

3 P.E.I. P.E.I. P.E.I. P.E.I. Ont.

4 Man. Man. Man. Ont. P.E.I.

5 N.B. N.B. N.B. N.B. N.B.

6 Sask. Sask. Ont. Man. Man.

7 N.L. Ont. Sask. B.C. B.C.

8 Alta. N.L. B.C. Sask. Sask.

9 Y.T. B.C. N.L. N.L. N.L.

10 Ont. Y.T. N.W.T. N.W.T. N.W.T.

11 N.W.T. N.W.T. Y.T. Y.T. Y.T.

12 B.C. Alta. Alta. NU NU

13 NU NU NU Alta. Alta.

Page 17: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Highest avg. tax rate rank

30k - 99k

100k - 199k

200k - 299k

300k - 399k

400k - 499k

1 Que. Que. Que. Que. Que.

2 N.S. N.S. N.S. N.S. N.S.

3 P.E.I. P.E.I. P.E.I. P.E.I. Ont.

4 Man. Man. Man. Ont. P.E.I.

5 N.B. N.B. N.B. N.B. N.B.

6 Sask. Sask. Ont. Man. Man.

7 N.L. Ont. Sask. B.C. B.C.

8 Alta. N.L. B.C. Sask. Sask.

9 Y.T. B.C. N.L. N.L. N.L.

10 Ont. Y.T. N.W.T. N.W.T. N.W.T.

11 N.W.T. N.W.T. Y.T. Y.T. Y.T.

12 B.C. Alta. Alta. NU NU

13 NU NU NU Alta. Alta.

Page 18: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Highest avg. tax rate rank

30k - 99k

100k - 199k

200k - 299k

300k - 399k

400k - 499k

1 Que. Que. Que. Que. Que.

2 N.S. N.S. N.S. N.S. N.S.

3 P.E.I. P.E.I. P.E.I. P.E.I. Ont.

4 Man. Man. Man. Ont. P.E.I.

5 N.B. N.B. N.B. N.B. N.B.

6 Sask. Sask. Ont. Man. Man.

7 N.L. Ont. Sask. B.C. B.C.

8 Alta. N.L. B.C. Sask. Sask.

9 Y.T. B.C. N.L. N.L. N.L.

10 Ont. Y.T. N.W.T. N.W.T. N.W.T.

11 N.W.T. N.W.T. Y.T. Y.T. Y.T.

12 B.C. Alta. Alta. NU NU

13 NU NU NU Alta. Alta.

Page 19: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Highest avg. tax rate rank

30k - 99k

100k - 199k

200k - 299k

300k - 399k

400k - 499k

1 Que. Que. Que. Que. Que.

2 N.S. N.S. N.S. N.S. N.S.

3 P.E.I. P.E.I. P.E.I. P.E.I. Ont.

4 Man. Man. Man. Ont. P.E.I.

5 N.B. N.B. N.B. N.B. N.B.

6 Sask. Sask. Ont. Man. Man.

7 N.L. Ont. Sask. B.C. B.C.

8 Alta. N.L. B.C. Sask. Sask.

9 Y.T. B.C. N.L. N.L. N.L.

10 Ont. Y.T. N.W.T. N.W.T. N.W.T.

11 N.W.T. N.W.T. Y.T. Y.T. Y.T.

12 B.C. Alta. Alta. NU NU

13 NU NU NU Alta. Alta.

Page 20: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Highest avg. tax rate rank

30k - 99k

100k - 199k

200k - 299k

300k - 399k

400k - 499k

1 Que. Que. Que. Que. Que.

2 N.S. N.S. N.S. N.S. N.S.

3 P.E.I. P.E.I. P.E.I. P.E.I. Ont.

4 Man. Man. Man. Ont. P.E.I.

5 N.B. N.B. N.B. N.B. N.B.

6 Sask. Sask. Ont. Man. Man.

7 N.L. Ont. Sask. B.C. B.C.

8 Alta. N.L. B.C. Sask. Sask.

9 Y.T. B.C. N.L. N.L. N.L.

10 Ont. Y.T. N.W.T. N.W.T. N.W.T.

11 N.W.T. N.W.T. Y.T. Y.T. Y.T.

12 B.C. Alta. Alta. NU NU

13 NU NU NU Alta. Alta.

Page 21: Canada 2014 Fiscal Year; Comparing Personal Income Tax
Page 22: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Province Brackets Rate

New Brunswick $0 > 9.68%

New Brunswick $39,305 > 14.82%

New Brunswick $78,609 > 16.52%

New Brunswick $127,802 > 17.84%

Province Brackets Rate

British Columbia $0 > 5.06%

British Columbia $37,606 > 7.70%

British Columbia $75,213 > 10.50%

British Columbia $86,354 > 12.29%

British Columbia $104,858 > 14.70%

British Columbia $150,000 > 16.80%

Page 23: Canada 2014 Fiscal Year; Comparing Personal Income Tax
Page 24: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Rank increase: Ontario

Page 25: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Rank increase: Ontario

Page 26: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Rank increase: Ontario

Ont. brackets excl. surtax Ont. brackets incl. surtax

$0 > 5.05% $0 > 5.05%

$40,120 > 9.15% $40,120 > 9.15%

$80,242 > 11.16% $70,651 > 10.98%

$150,000 > 12.16% $80,242 > 13.39%

$220,000 > 13.16% $83,237 > 17.41%

$150,000 > 18.97%

$220,000 > 20.53%

Page 27: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Rank increase: Ontario

Page 28: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Rank increase: British Columbia

Page 29: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Rank decrease: Alberta

Page 30: Canada 2014 Fiscal Year; Comparing Personal Income Tax
Page 31: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Ontario, B.C. and Alberta general tax rate

Page 32: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Ontario, B.C. and Alberta general tax rate

Page 33: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Ontario, B.C. and Alberta general tax rate

Page 34: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Rank decrease: Y.T., N.L. and Sask.

Page 35: Canada 2014 Fiscal Year; Comparing Personal Income Tax
Page 36: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Prov./Terr.

Number of brackets

Min Bracket Rate andMax Bracket Rate (incl. surtax)

% Max - % Min =

Ont. 7 5.05% 20.53% 15.5%

N.S. 5 8.79% 21.00% 12.2%

B.C. 6 5.06% 16.80% 11.7%

Que. 4 16.00% 25.75% 9.8%

P.E.I. 5 9.80% 18.37% 8.6%

N.B. 4 9.68% 17.84% 8.2%

N.W.T. 4 5.90% 14.05% 8.2%

NU 4 4.00% 11.50% 7.5%

Man. 3 10.80% 17.40% 6.6%

Y.T. 5 7.04% 13.40% 6.4%

N.L. 3 7.70% 13.30% 5.6%

Sask. 3 11.00% 15.00% 4.0%

Alta. 1 10.00% 10.00% 0.0%

Page 37: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Prov./Terr.

Number of brackets

Min Bracket Rate andMax Bracket Rate (incl. surtax)

% Max - % Min =

Ont. 7 5.05% 20.53% 15.5%

N.S. 5 8.79% 21.00% 12.2%

B.C. 6 5.06% 16.80% 11.7%

Que. 4 16.00% 25.75% 9.8%

P.E.I. 5 9.80% 18.37% 8.6%

N.B. 4 9.68% 17.84% 8.2%

N.W.T. 4 5.90% 14.05% 8.2%

NU 4 4.00% 11.50% 7.5%

Man. 3 10.80% 17.40% 6.6%

Y.T. 5 7.04% 13.40% 6.4%

N.L. 3 7.70% 13.30% 5.6%

Sask. 3 11.00% 15.00% 4.0%

Alta. 1 10.00% 10.00% 0.0%

Page 38: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Prov./Terr.

Number of brackets

Min Bracket Rate andMax Bracket Rate (incl. surtax)

% Max - % Min =

Ont. 7 5.05% 20.53% 15.5%

N.S. 5 8.79% 21.00% 12.2%

B.C. 6 5.06% 16.80% 11.7%

Que. 4 16.00% 25.75% 9.8%

P.E.I. 5 9.80% 18.37% 8.6%

N.B. 4 9.68% 17.84% 8.2%

N.W.T. 4 5.90% 14.05% 8.2%

NU 4 4.00% 11.50% 7.5%

Man. 3 10.80% 17.40% 6.6%

Y.T. 5 7.04% 13.40% 6.4%

N.L. 3 7.70% 13.30% 5.6%

Sask. 3 11.00% 15.00% 4.0%

Alta. 1 10.00% 10.00% 0.0%

Page 39: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Prov./Terr.

Number of brackets

Min Bracket Rate andMax Bracket Rate (incl. surtax)

% Max - % Min =

Ont. 7 5.05% 20.53% 15.5%

N.S. 5 8.79% 21.00% 12.2%

B.C. 6 5.06% 16.80% 11.7%

Que. 4 16.00% 25.75% 9.8%

P.E.I. 5 9.80% 18.37% 8.6%

N.B. 4 9.68% 17.84% 8.2%

N.W.T. 4 5.90% 14.05% 8.2%

NU 4 4.00% 11.50% 7.5%

Man. 3 10.80% 17.40% 6.6%

Y.T. 5 7.04% 13.40% 6.4%

N.L. 3 7.70% 13.30% 5.6%

Sask. 3 11.00% 15.00% 4.0%

Alta. 1 10.00% 10.00% 0.0%

Page 40: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Prov./Terr.

Number of brackets

Min Bracket Rate andMax Bracket Rate (incl. surtax)

% Max - % Min =

Ont. 7 5.05% 20.53% 15.5%

N.S. 5 8.79% 21.00% 12.2%

B.C. 6 5.06% 16.80% 11.7%

Que. 4 16.00% 25.75% 9.8%

P.E.I. 5 9.80% 18.37% 8.6%

N.B. 4 9.68% 17.84% 8.2%

N.W.T. 4 5.90% 14.05% 8.2%

NU 4 4.00% 11.50% 7.5%

Man. 3 10.80% 17.40% 6.6%

Y.T. 5 7.04% 13.40% 6.4%

N.L. 3 7.70% 13.30% 5.6%

Sask. 3 11.00% 15.00% 4.0%

Alta. 1 10.00% 10.00% 0.0%

Page 41: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Prov./Terr.

30k - 99k avg. tax rate

500k - 599k avg. tax rate

Difference

Ont. 19.9% 44.6% 24.7%

B.C. 19.4% 41.6% 22.2%

Que. 25.1% 46.4% 21.3%

N.S. 24.8% 46.0% 21.2%

N.W.T. 19.6% 39.5% 19.9%

N.B. 23.9% 43.5% 19.6%

P.E.I. 24.6% 44.1% 19.5%

NU 18.2% 37.0% 18.8%

Man. 24.5% 43.3% 18.8%

Y.T. 20.5% 39.1% 18.6%

Sask. 22.7% 40.8% 18.1%

N.L. 22.7% 39.5% 16.8%

Alta. 21.0% 36.4% 15.4%

Page 42: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Prov./Terr.

30k - 99k avg. tax rate

500k - 599k avg. tax rate

Difference

Ont. 19.9% 44.6% 24.7%

B.C. 19.4% 41.6% 22.2%

Que. 25.1% 46.4% 21.3%

N.S. 24.8% 46.0% 21.2%

N.W.T. 19.6% 39.5% 19.9%

N.B. 23.9% 43.5% 19.6%

P.E.I. 24.6% 44.1% 19.5%

NU 18.2% 37.0% 18.8%

Man. 24.5% 43.3% 18.8%

Y.T. 20.5% 39.1% 18.6%

Sask. 22.7% 40.8% 18.1%

N.L. 22.7% 39.5% 16.8%

Alta. 21.0% 36.4% 15.4%

Page 43: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Prov./Terr.

30k - 99k avg. tax rate

500k - 599k avg. tax rate

Difference

Ont. 19.9% 44.6% 24.7%

B.C. 19.4% 41.6% 22.2%

Que. 25.1% 46.4% 21.3%

N.S. 24.8% 46.0% 21.2%

N.W.T. 19.6% 39.5% 19.9%

N.B. 23.9% 43.5% 19.6%

P.E.I. 24.6% 44.1% 19.5%

NU 18.2% 37.0% 18.8%

Man. 24.5% 43.3% 18.8%

Y.T. 20.5% 39.1% 18.6%

Sask. 22.7% 40.8% 18.1%

N.L. 22.7% 39.5% 16.8%

Alta. 21.0% 36.4% 15.4%

Page 44: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Prov./Terr.

30k - 99k avg. tax rate

500k - 599k avg. tax rate

Difference

Ont. 19.9% 44.6% 24.7%

B.C. 19.4% 41.6% 22.2%

Que. 25.1% 46.4% 21.3%

N.S. 24.8% 46.0% 21.2%

N.W.T. 19.6% 39.5% 19.9%

N.B. 23.9% 43.5% 19.6%

P.E.I. 24.6% 44.1% 19.5%

NU 18.2% 37.0% 18.8%

Man. 24.5% 43.3% 18.8%

Y.T. 20.5% 39.1% 18.6%

Sask. 22.7% 40.8% 18.1%

N.L. 22.7% 39.5% 16.8%

Alta. 21.0% 36.4% 15.4%

Page 45: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Prov./Terr.

30k - 99k avg. tax rate

500k - 599k avg. tax rate

Difference

Ont. 19.9% 44.6% 24.7%

B.C. 19.4% 41.6% 22.2%

Que. 25.1% 46.4% 21.3%

N.S. 24.8% 46.0% 21.2%

N.W.T. 19.6% 39.5% 19.9%

N.B. 23.9% 43.5% 19.6%

P.E.I. 24.6% 44.1% 19.5%

NU 18.2% 37.0% 18.8%

Man. 24.5% 43.3% 18.8%

Y.T. 20.5% 39.1% 18.6%

Sask. 22.7% 40.8% 18.1%

N.L. 22.7% 39.5% 16.8%

Alta. 21.0% 36.4% 15.4%

Page 46: Canada 2014 Fiscal Year; Comparing Personal Income Tax
Page 47: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Highest tax rate rank

30k - 99k avg. tax rate

100k - 199kavg. tax rate

200k - 299kavg. tax rate

300k - 399kavg. tax rate

400k - 499kavg. tax rate

500k - 599kavg. tax rate

1 Que. 25.1% Que. 36.7% Que. 42.1% Que. 44.4% Que. 45.6% Que. 46.4%

2 N.S. 24.8% N.S. 35.3% N.S. 41.1% N.S. 43.7% N.S. 45.1% N.S. 46.0%

3 P.E.I. 24.6% P.E.I. 35.1% P.E.I. 40.1% P.E.I. 42.2% Ont. 43.5% Ont. 44.6%

4 Man. 24.5% Man. 34.7% Man. 39.5% Ont. 41.8% P.E.I. 43.4% P.E.I. 44.1%

5 N.B. 23.9% N.B. 34.3% N.B. 39.4% N.B. 41.6% N.B. 42.7% N.B. 43.5%

6 Sask. 22.7% Sask. 32.1% Ont. 38.6% Man. 41.5% Man. 42.6% Man. 43.3%

7 N.L. 22.7% Ont. 32.0% Sask. 36.9% B.C. 39.1% B.C. 40.6% B.C. 41.6%

8 Alta. 21.0% N.L. 31.9% B.C. 36.4% Sask. 39.0% Sask. 40.1% Sask. 40.8%

9 Y.T. 20.5% B.C. 30.1% N.L. 36.1% N.L. 37.9% N.L. 38.9% N.L. 39.5%

10 Ont. 19.9% Y.T. 30.0% N.W.T. 35.1% N.W.T. 37.4% N.W.T. 38.7% N.W.T. 39.5%

11 N.W.T. 19.6% N.W.T. 29.7% Y.T. 35.0% Y.T. 37.2% Y.T. 38.3% Y.T. 39.1%

12 B.C. 19.4% Alta. 29.4% Alta. 33.3% NU 35.0% NU 36.2% NU 37.0%

13 NU 18.2% NU 27.5% NU 32.7% Alta. 34.9% Alta. 35.8% Alta. 36.4%

Page 48: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Highest tax rate rank

30k - 99k avg. tax rate

100k - 199kavg. tax rate

200k - 299kavg. tax rate

300k - 399kavg. tax rate

400k - 499kavg. tax rate

500k - 599kavg. tax rate

1 Que. 25.1% Que. 36.7% Que. 42.1% Que. 44.4% Que. 45.6% Que. 46.4%

2 N.S. 24.8% N.S. 35.3% N.S. 41.1% N.S. 43.7% N.S. 45.1% N.S. 46.0%

3 P.E.I. 24.6% P.E.I. 35.1% P.E.I. 40.1% P.E.I. 42.2% Ont. 43.5% Ont. 44.6%

4 Man. 24.5% Man. 34.7% Man. 39.5% Ont. 41.8% P.E.I. 43.4% P.E.I. 44.1%

5 N.B. 23.9% N.B. 34.3% N.B. 39.4% N.B. 41.6% N.B. 42.7% N.B. 43.5%

6 Sask. 22.7% Sask. 32.1% Ont. 38.6% Man. 41.5% Man. 42.6% Man. 43.3%

7 N.L. 22.7% Ont. 32.0% Sask. 36.9% B.C. 39.1% B.C. 40.6% B.C. 41.6%

8 Alta. 21.0% N.L. 31.9% B.C. 36.4% Sask. 39.0% Sask. 40.1% Sask. 40.8%

9 Y.T. 20.5% B.C. 30.1% N.L. 36.1% N.L. 37.9% N.L. 38.9% N.L. 39.5%

10 Ont. 19.9% Y.T. 30.0% N.W.T. 35.1% N.W.T. 37.4% N.W.T. 38.7% N.W.T. 39.5%

11 N.W.T. 19.6% N.W.T. 29.7% Y.T. 35.0% Y.T. 37.2% Y.T. 38.3% Y.T. 39.1%

12 B.C. 19.4% Alta. 29.4% Alta. 33.3% NU 35.0% NU 36.2% NU 37.0%

13 NU 18.2% NU 27.5% NU 32.7% Alta. 34.9% Alta. 35.8% Alta. 36.4%

Page 49: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Highest tax rate rank

30k - 99k avg. tax rate

100k - 199kavg. tax rate

200k - 299kavg. tax rate

300k - 399kavg. tax rate

400k - 499kavg. tax rate

500k - 599kavg. tax rate

1 Que. 25.1% Que. 36.7% Que. 42.1% Que. 44.4% Que. 45.6% Que. 46.4%

2 N.S. 24.8% N.S. 35.3% N.S. 41.1% N.S. 43.7% N.S. 45.1% N.S. 46.0%

3 P.E.I. 24.6% P.E.I. 35.1% P.E.I. 40.1% P.E.I. 42.2% Ont. 43.5% Ont. 44.6%

4 Man. 24.5% Man. 34.7% Man. 39.5% Ont. 41.8% P.E.I. 43.4% P.E.I. 44.1%

5 N.B. 23.9% N.B. 34.3% N.B. 39.4% N.B. 41.6% N.B. 42.7% N.B. 43.5%

6 Sask. 22.7% Sask. 32.1% Ont. 38.6% Man. 41.5% Man. 42.6% Man. 43.3%

7 N.L. 22.7% Ont. 32.0% Sask. 36.9% B.C. 39.1% B.C. 40.6% B.C. 41.6%

8 Alta. 21.0% N.L. 31.9% B.C. 36.4% Sask. 39.0% Sask. 40.1% Sask. 40.8%

9 Y.T. 20.5% B.C. 30.1% N.L. 36.1% N.L. 37.9% N.L. 38.9% N.L. 39.5%

10 Ont. 19.9% Y.T. 30.0% N.W.T. 35.1% N.W.T. 37.4% N.W.T. 38.7% N.W.T. 39.5%

11 N.W.T. 19.6% N.W.T. 29.7% Y.T. 35.0% Y.T. 37.2% Y.T. 38.3% Y.T. 39.1%

12 B.C. 19.4% Alta. 29.4% Alta. 33.3% NU 35.0% NU 36.2% NU 37.0%

13 NU 18.2% NU 27.5% NU 32.7% Alta. 34.9% Alta. 35.8% Alta. 36.4%

Page 50: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Highest tax rate rank

30k - 99k avg. tax rate

100k - 199kavg. tax rate

200k - 299kavg. tax rate

300k - 399kavg. tax rate

400k - 499kavg. tax rate

500k - 599kavg. tax rate

1 Que. 25.1% Que. 36.7% Que. 42.1% Que. 44.4% Que. 45.6% Que. 46.4%

2 N.S. 24.8% N.S. 35.3% N.S. 41.1% N.S. 43.7% N.S. 45.1% N.S. 46.0%

3 P.E.I. 24.6% P.E.I. 35.1% P.E.I. 40.1% P.E.I. 42.2% Ont. 43.5% Ont. 44.6%

4 Man. 24.5% Man. 34.7% Man. 39.5% Ont. 41.8% P.E.I. 43.4% P.E.I. 44.1%

5 N.B. 23.9% N.B. 34.3% N.B. 39.4% N.B. 41.6% N.B. 42.7% N.B. 43.5%

6 Sask. 22.7% Sask. 32.1% Ont. 38.6% Man. 41.5% Man. 42.6% Man. 43.3%

7 N.L. 22.7% Ont. 32.0% Sask. 36.9% B.C. 39.1% B.C. 40.6% B.C. 41.6%

8 Alta. 21.0% N.L. 31.9% B.C. 36.4% Sask. 39.0% Sask. 40.1% Sask. 40.8%

9 Y.T. 20.5% B.C. 30.1% N.L. 36.1% N.L. 37.9% N.L. 38.9% N.L. 39.5%

10 Ont. 19.9% Y.T. 30.0% N.W.T. 35.1% N.W.T. 37.4% N.W.T. 38.7% N.W.T. 39.5%

11 N.W.T. 19.6% N.W.T. 29.7% Y.T. 35.0% Y.T. 37.2% Y.T. 38.3% Y.T. 39.1%

12 B.C. 19.4% Alta. 29.4% Alta. 33.3% NU 35.0% NU 36.2% NU 37.0%

13 NU 18.2% NU 27.5% NU 32.7% Alta. 34.9% Alta. 35.8% Alta. 36.4%

Page 51: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Highest tax rate rank

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100k - 199kavg. tax rate

200k - 299kavg. tax rate

300k - 399kavg. tax rate

400k - 499kavg. tax rate

500k - 599kavg. tax rate

1 Que. 25.1% Que. 36.7% Que. 42.1% Que. 44.4% Que. 45.6% Que. 46.4%

2 N.S. 24.8% N.S. 35.3% N.S. 41.1% N.S. 43.7% N.S. 45.1% N.S. 46.0%

3 P.E.I. 24.6% P.E.I. 35.1% P.E.I. 40.1% P.E.I. 42.2% Ont. 43.5% Ont. 44.6%

4 Man. 24.5% Man. 34.7% Man. 39.5% Ont. 41.8% P.E.I. 43.4% P.E.I. 44.1%

5 N.B. 23.9% N.B. 34.3% N.B. 39.4% N.B. 41.6% N.B. 42.7% N.B. 43.5%

6 Sask. 22.7% Sask. 32.1% Ont. 38.6% Man. 41.5% Man. 42.6% Man. 43.3%

7 N.L. 22.7% Ont. 32.0% Sask. 36.9% B.C. 39.1% B.C. 40.6% B.C. 41.6%

8 Alta. 21.0% N.L. 31.9% B.C. 36.4% Sask. 39.0% Sask. 40.1% Sask. 40.8%

9 Y.T. 20.5% B.C. 30.1% N.L. 36.1% N.L. 37.9% N.L. 38.9% N.L. 39.5%

10 Ont. 19.9% Y.T. 30.0% N.W.T. 35.1% N.W.T. 37.4% N.W.T. 38.7% N.W.T. 39.5%

11 N.W.T. 19.6% N.W.T. 29.7% Y.T. 35.0% Y.T. 37.2% Y.T. 38.3% Y.T. 39.1%

12 B.C. 19.4% Alta. 29.4% Alta. 33.3% NU 35.0% NU 36.2% NU 37.0%

13 NU 18.2% NU 27.5% NU 32.7% Alta. 34.9% Alta. 35.8% Alta. 36.4%

Page 52: Canada 2014 Fiscal Year; Comparing Personal Income Tax
Page 53: Canada 2014 Fiscal Year; Comparing Personal Income Tax

Highest tax rate rank

30k - 99k avg. tax rate

100k - 199kavg. tax rate

200k - 299kavg. tax rate

300k - 399kavg. tax rate

400k - 499kavg. tax rate

500k - 599kavg. tax rate

1 Que. 25.1% Que. 36.7% Que. 42.1% Que. 44.4% Que. 45.6% Que. 46.4%

2 N.S. 24.8% N.S. 35.3% N.S. 41.1% N.S. 43.7% N.S. 45.1% N.S. 46.0%

3 P.E.I. 24.6% P.E.I. 35.1% P.E.I. 40.1% P.E.I. 42.2% Ont. 43.5% Ont. 44.6%

4 Man. 24.5% Man. 34.7% Man. 39.5% Ont. 41.8% P.E.I. 43.4% P.E.I. 44.1%

5 N.B. 23.9% N.B. 34.3% N.B. 39.4% N.B. 41.6% N.B. 42.7% N.B. 43.5%

6 Sask. 22.7% Sask. 32.1% Ont. 38.6% Man. 41.5% Man. 42.6% Man. 43.3%

7 N.L. 22.7% Ont. 32.0% Sask. 36.9% B.C. 39.1% B.C. 40.6% B.C. 41.6%

8 Alta. 21.0% N.L. 31.9% B.C. 36.4% Sask. 39.0% Sask. 40.1% Sask. 40.8%

9 Y.T. 20.5% B.C. 30.1% N.L. 36.1% N.L. 37.9% N.L. 38.9% N.L. 39.5%

10 Ont. 19.9% Y.T. 30.0% N.W.T. 35.1% N.W.T. 37.4% N.W.T. 38.7% N.W.T. 39.5%

11 N.W.T. 19.6% N.W.T. 29.7% Y.T. 35.0% Y.T. 37.2% Y.T. 38.3% Y.T. 39.1%

12 B.C. 19.4% Alta. 29.4% Alta. 33.3% NU 35.0% NU 36.2% NU 37.0%

13 NU 18.2% NU 27.5% NU 32.7% Alta. 34.9% Alta. 35.8% Alta. 36.4%

Page 54: Canada 2014 Fiscal Year; Comparing Personal Income Tax