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2013 Personal Tax Table—Federal Plus Provincial Tax

Note

•  This table applies to only salary income and includes all federal and provincial taxes and 

surtaxes. Ontario’s taxes also include the province’s Health Premium (see the table 

“Provincial Health Premiums”). The basic personal credit, federal employment credit, 

and credits for Canada/Québec Pension Plan contributions and Employment Insurance 

premiums are included in the calculations for all provinces (see the table “Federal and 

Provincial Non-Refundable Tax Credit Rates and Amounts for 2013”).

Taxable Income

B.C.

Alta.

Sask.

Man.

Ont.

$ 10,000

$      —

$      —

$      — 

$      — 

$       —

15,000

 299 

299

299

882

319

20,000

1,139

1,119

1,521

2,170

1,464

25,000

 2,251

2,284

2,770

3,437

2,698

30,000

3,363

3,449

4,019

4,676

3,632

35,000

4,345

4,613

5,268

5,993

4,566

40,000

5,361

5,778

6,516

7,329

5,662

45,000

6,546

7,043

7,908

8,766

6,901

 50,000

7,987

8,570

9,614

10,460

8,550

55,000

9,438

10,113

11,330

12,163

10,062

60,000

10,923

11,713

13,080

13,900

11,620

65,000

12,408

13,313

14,830

15,638

13,177

70,000

13,893

14,913

16,580

17,515

14,735

75,000

15,378

16,513

18,330

19,485

16,500

80,000

 16,999

18,113

20,080

21,455

18,162

85,000

18,624

19,713

21,830

23,425

19,973

90,000

20,431

21,428

23,695

25,510

22,059

95,000

 22,345

23,228

25,645

27,680

24,229

100,000

24,260

25,028

27,595

29,850

26,400

150,000

44,943

43,476

48,091

51,998

48,553

200,000

66,793

62,976

70,091

75,198

71,758

250,000

88,643

82,476

92,091

98,398

95,112

300,000

110,493

101,976

114,091

121,598

118,317

350,000

132,343

121,476

136,091

144,798

141,522

400,000

154,193

140,976

158,091

167,998

164,727

450,000

176,043

160,476

180,091

191,198

187,932

500,000

197,893

179,976

202,091

214,398

211,136

© 2013 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms

affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

Current as of May 3, 2013