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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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