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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