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Federal and Provincial/Territorial Income Tax 

Rates and Brackets for 2013 and 2014

Refer to notes on the following pages.

Tax

Rates

Tax

Brackets

Surtax

Rates

Thresholds

Federal

1

15.00%
22.00
26.00
29.00

Up to $43,561

43,562–87,123

87,124–135,054

135,055 and over

British Columbia

2,3

5.06% 
7.70  

10.50
12.29 
14.70
16.80

Up to $37,568

37,569–75,138
75,139–86,268

86,269–104,754

104,755–150,000

150,001 and over

Alberta

10.00%

All income

Saskatchewan

4

11.00%
13.00
15.00

Up to $42,906

42,907–122,589

122,590 and over

Manitoba

5

10.80% 
12.75  
17.40

Up to $31,000

31,001–67,000

67,001 and over

Ontario

6

5.05%
9.15  

11.16
13.16

Up to $39,723
39,724–79,448

79,449–509,000

509,001 and over

20%
36

$4,289

5,489

Québec

7

16.00%
20.00
24.00
25.75

Up to $41,095

41,096–82,190

82,191–100,000

100,001 and over

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

Current as of September 30, 2013