The following information has been taken from the Canada Revenue Agency website. Please visit them at http://www.cra-arc.gc.ca/menu-eng.html

Canadian income tax rates for individuals – current and previous years

Tax rates for previous years (1985 to 2019)

To find income tax rates from previous years, see the Income Tax Package for that year. For 2018 and previous tax years, you can find the federal tax rates on Schedule 1. For 2019 and later tax years, you can find the federal tax rates on the Income Tax and Benefit Return. You will find the provincial or territorial tax rates on Form 428 for the respective province or territory (all except Quebec). To find the Quebec provincial tax rates, go to Income tax return, schedules and guide (Revenu Québec Web site).

Federal tax rates for 2020

  • 15% on the first $48,535 of taxable income, plus
  • 20.5% on the next $48,534 of taxable income (on the portion of taxable income over 48,535 up to $97,069), plus
  • 26% on the next $53,404 of taxable income (on the portion of taxable income over $97,069 up to $150,473), plus
  • 29% on the next $63,895 of taxable income (on the portion of taxable income over 150,473 up to $214,368), plus
  • 33% of taxable income over $214,368

Provincial and territorial tax rates for 2020

Tax for all provinces (except Quebec) and territories is calculated the same way as federal tax.

Form 428 is used to calculate this provincial or territorial tax. Provincial or territorial specific non-refundable tax credits are also calculated on Form 428.

Provincial and territorial tax rates (combined chart)
Provinces and territories Rates
Newfoundland and Labrador 8.7% on the first $37,929 of taxable income, +
14.5% on the next $37,929, +
15.8% on the next $59,574, +
17.3% on the next $54,172, +
18.3% on the amount over $189,604
Prince Edward Island 9.8% on the first $31,984 of taxable income, +
13.8% on the next $31,985, +
16.7% on the amount over $63,969
Nova Scotia 8.79% on the first $29,590 of taxable income, +
14.95% on the next $29,590, +
16.67% on the next $33,820, +
17.5% on the next $57,000, +
21% on the amount over $150,000
New Brunswick 9.68% on the first $43,401 of taxable income, +
14.82% on the next $43,402, +
16.52% on the next $54,319, +
17.84% on the next $19,654, +
20.3% on the amount over $160,776
Quebec Go to Income tax rates (Revenu Québec Web site).
Ontario 5.05% on the first $44,740 of taxable income, +
9.15% on the next $44,742, +
11.16% on the next $60,518, +
12.16% on the next $70,000, +
13.16 % on the amount over $220,000
Manitoba 10.8% on the first $32,670 of taxable income, +
12.75% on the next $37,940, +
17.4% on the amount over $70,610
Saskatchewan 10.5% on the first $45,225 of taxable income, +
12.5% on the next $83,989, +
14.5% on the amount over $129,214
Alberta 10% on the first $131,220 of taxable income, +
12% on the next $26,244, +
13% on the next $52,488, +
14% on the next $104,976, +
15% on the amount over $314,928
British Columbia 5.06% on the first $41,725 of taxable income, +
7.7% on the next $41,726, +
10.5% on the next $12,361, +
12.29% on the next $20,532, +
14.7% on the next $41,404, +
16.8% on the amount over $157,748
Yukon 6.4% on the first $48,535 of taxable income, +
9% on the next $48,534, +
10.9% on the next $54,404, +
12.8% on the next $349,527, +
15% on the amount over $500,000
Northwest Territories 5.9% on the first $43,957 of taxable income, +
8.6% on the next $43,959, +
12.2% on the next $55,016, +
14.05% on the amount over $142,932
Nunavut 4% on the first $46,277 of taxable income, +
7% on the next $46,278, +
9% on the next $57,918, +
11.5% on the amount over $150,473