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Federal and Provincial/Territorial Income Tax 

Rates and Brackets for 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 $43,953
43,954–87,907

87,908–136,270

136,271 and over

British Columbia

2,3

5.06% 
7.70  

10.50

12.29 

14.70
16.80

Up to $37,606

37,607–75,213

75,214–86,354

86,355–104,858

104,859–150,000
150,001 and over

Alberta

10.00%

All income

Saskatchewan

4

11.00%
13.00
15.00

Up to $43,292

43,293–123,692

123,693 and over

Manitoba

5

10.80% 
12.75  

17.40

Up to $31,000
31,001–67,000

67,001 and over

Ontario

6,7

5.05%

9.15  

11.16
12.16
13.16

Up to $40,120

40,121–80,242

80,243–150,000

150,001–220,000
220,001 and over

20%
36

$4,331

5,543

Quebec

8

16.00%
20.00
24.00
25.75

Up to $41,495

41,496–82,985

82,986–100,970

100,971 and over

Current as of December 31, 2014

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