Individual Marginal Tax Rates for Salary—2013

  Notes

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

surtaxes, but does not include provincial health premiums (see the table “Provincial 

Health Premiums”). The following federal and provincial tax credits are included in the 

calculations: basic personal amount, federal employment amount, Canada/Québec 

Pension Plan contributions, and premiums paid for Employment Insurance and the Québec 

Parental Insurance Plan.

• As more than one rate could apply to a particular bracket due to a difference in the federal

and provincial bracket thresholds, the rate indicated in the table is that which applies to 

salary income in approximately the middle range of the bracket. The table assumes that 

an individual has salary income that places the individual in the middle of the above tax 

brackets before taking the additional salary income into account. 

For provinces that have a top bracket above the top federal tax bracket, a second rate has 

been included in the table. Individuals taxable on income in excess of $150,000 in Nova 

Scotia, or on income above $509,000 in Ontario should use this higher rate.

• Significant salary income in addition to the income in the middle range of the bracket

may attract tax at a rate higher than what is shown. Therefore, for purposes of estimating 

taxes applicable to this income, the rate in the next bracket should be used in order to be 

conservative.

•

For salary income less than $11,039 (but greater than $10,500), a small amount of 

provincial tax may apply in Manitoba and Prince Edward Island.

$11,039

to $43,561

$43,562

to $51,100

$51,101

to $87,123

$87,124

to $135,054

$135,055

and over

British Columbia

22.24%

28.94%

29.70%

40.70%

43.70%

Alberta 

23.29 

30.73

32.00

36.00

39.00

Saskatchewan 

24.98

34.24

35.00

39.00

44.00

Manitoba 

24.78

33.99

39.40

43.40

46.40

Ontario

18.68

30.13

31.15

43.41

46.41/49.53

Québec

26.24

36.54

38.37

47.46

49.97

New Brunswick

26.37

34.71

35.47

40.48

45.08

Nova Scotia 

22.77

36.19

38.67

43.50

46.50/50.00

P.E.I.

23.78

35.04

38.70

44.37

47.37

Newfoundland and  

Labrador

21.68

33.74

35.30

39.30

42.30

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Current as of September 30, 2013