Canadian federal and most provinces/territories have made no changes to income tax rates in 2014 except for two: British Columbia and New Brunswick.

1. $0 - $43,561 15.00% + $0.00 $0 - $43,953 15.00% + $0.00
$43,561 - $87,123 22.00% + $6,534.15 $43,953 - $87,907 22.00% + $6,592.95
$87,123 - $135,054 26.00% + $16,117.79 $87,907 - $136,270 26.00% + $16,262.83
$135,054 + 29.00% + $28,579.85 $136,270 + 29.00% + $28,837.21
$11,038 $11,138
$2,234 $2,255
Credit Percentage: 15.00% Credit Percentage: 15.00%
$0 - $3,500 0.00% + $0.00 $0 - $3,500 0.00% + $0.00
$3,500 - $51,100 4.95% + $0.00 $3,500 - $52,500 4.95% + $0.00
$51,100 + 0.00% + $2,356.20 $52,500 + 0.00% + $2,425.50
$0 - $3,500 0.00% + $0.00 $0 - $3,500 0.00% + $0.00
$3,500 - $51,100 5.10% + $0.00 $3,500 - $52,500 5.175% + $0.00
$51,100 + 0.00% + $2,427.60 $52,500 + 0.00% + $2,535.75
$0 - $47,400 1.88% + $0.00 $0 - $48,600 1.88% + $0.00
$47,400 + 0.00% + $891.12 $48,600 + 0.00% + $913.68
$0 - $47,400 1.52% + $0.00 $0 - $48,600 1.53% + $0.00
$47,400 + 0.00% + $720.48 $48,600 + 0.00% + $743.58
$0 - $67,500 0.559% + $0.00 $0 - $69,000 0.559% + $0.00
$67,500 + 0.00% + $377.33 $69,000 + 0.00% + $385.71
Canadian Federal Tax Information
2013 2014
Taxpayer/Spouse/Dep.
Exemption:
Taxpayer/Spouse/Dep.
Exemption:
Federal Tax Tables
Additional Child (17 &
Under) Exemption:
Additional Child (17 &
Under) Exemption:
2014
CPP (Canadian Pension Plan) - non-Quebec
2013 2014
CEI (Canadian Employment Insurance) - non-Quebec
2013 2014
QPP (Quebec Pension Plan)
2013 2014
$0.54/km for first $5,000 km;
$0.48/km for each additional km. $0.48/km for each additional km.
For Yukon, Northwest Territories and Nunavut,
the rates are $0.58/km and $0.52/km.
CEI (Canadian Employment Insurance) - Quebec only
2013 2014
QPIP (Quebec Parental Insurance Plan)
2013
For Yukon, Northwest Territories and Nunavut,
the rates are $0.58/km and $0.52/km.
revised on 3/13/14
Business Mileage Allowances (Moving mileage rates are listed separately)
2013 2014
$0.54/km for first $5,000 km;

2. $0 + 10.00% $0 + 10.00%
$17,593 $17,787
Credit Percentage: 10.00% Credit Percentage: 10.00%
Moving Mileage Rate: $0.515/km Moving Mileage Rate: tba
$0 - $37,568 5.06% + $0.00 $0 - $37,606 5.06% + $0.00
$37,568 - $75,138 7.70% + $1,900.94 $37,606 - $75,213 7.70% + $1,902.86
$75,138 - $86,268 10.50% + $4,793.83 $75,213 - $86,354 10.50% + $4,798.60
$86,268 - $104,754 12.29% + $5,962.48 $86,354 - $104,858 12.29% + $5,968.41
$104,754 + 14.70% + $8,234.41 $104,858 - $150,000 14.70% + $8,242.55
$150,000 + 16.80% + $14,878.42
$10,276 $9,869
$8,860 $8,450
Credit Percentage: 5.06% Credit Percentage: 5.06%
Moving Mileage Rate: $0.51/km Moving Mileage Rate: tba
$0 - $31,000 10.80% + $0.00 $0 - $31,000 10.80% + $0.00
$31,000 - $67,000 12.75% + $3,348.00 $31,000 - $67,000 12.75% + $3,348.00
$67,000 + 17.40% + $7,938.00 $67,000 + 17.40% + $7,938.00
$8,884 $9,134
Credit Percentage: 10.80% Credit Percentage: 10.80%
Moving Mileage Rate: $0.475/km Moving Mileage Rate: tba
Taxpayer/Spouse/Dep.
Exemption:
Taxpayer/Spouse/Dep.
Exemption:
Alberta
2013 2014
Taxpayer/Spouse/Dep.
Exemption:
Taxpayer/Spouse/Dep.
Exemption:
2013 2014
British Columbia
Spouse/Dependant
Exemption:
Taxpayer
Exemption:
Taxpayer
Exemption:
Spouse/Dependant
Exemption:
Manitoba
2013 2014
Provinces and Territories Tax Information

3. $0 - $38,954 9.39% + $0.00 $0 - $39,305 9.68% + $0.00
$38,954 - $77,908 13.46% + $3,657.78 $39,305 - $78,609 14.82% + $3,804.72
$77,908 - $126,662 14.46% + $8,900.99 $78,609 - $127,802 16.52% + $9,629.58
$126,662 + 16.07% + $15,950.82 $127,802 + 17.84% + $17,756.26
$9,388 $9,472
$7,971 $8,043
Credit Percentage: 9.39% Credit Percentage: 9.68%
Moving Mileage Rate: $0.495/km Moving Mileage Rate: tba
$0 - $33,748 7.70% + $0.00 $0 - $34,254 7.70% + $0.00
$33,748 - $67,496 12.50% + $2,598.60 $34,254 - $68,508 12.50% + $2,637.56
$67,496 + 13.30% + $6,817.10 $68,508 + 13.30% + $6,919.31
$8,451 $8,578
$6,906 $7,009
Credit Percentage: 7.70% Credit Percentage: 7.70%
Moving Mileage Rate: $0.53/km Moving Mileage Rate: tba
$0 - $39,453 5.90% + $0.00 $0 - $39,808 5.90% + $0.00
$39,453 - $78,908 8.60% + $2,327.73 $39,808 - $79,618 8.60% + $2,348.67
$78,908 - $128,286 12.20% + $5,720.86 $79,618 - $129,441 12.20% + $5,772.33
$128,286 + 14.05% + $11,744.97 $129,441 + 14.05% + $11,850.74
$13,546 $13,668
Credit Percentage: 5.90% Credit Percentage: 5.90%
Moving Mileage Rate: $0.585/km Moving Mileage Rate: tba
Spouse/Dependant
Exemption:
Spouse/Dependant
Exemption:
Northwest Territories
2013 2014
Spouse/Dependant
Exemption:
Spouse/Dependant
Exemption:
Taxpayer/Spouse/Dep.
Exemption:
Taxpayer/Spouse/Dep.
Exemption:
Taxpayer
Exemption:
Taxpayer
Exemption:
2013 2014
New Brunswick
2013 2014
Newfoundland and Labrador
Taxpayer
Exemption:
Taxpayer
Exemption:

4. $0 - $29,590 8.79% + $0.00 $0 - $29,590 8.79% + $0.00
$29,590 - $59,180 14.95% + $2,600.96 $29,590 - $59,180 14.95% + $2,600.96
$59,180 - $93,000 16.67% + $7,024.67 $59,180 - $93,000 16.67% + $7,024.67
$93,000 - $150,000 17.50% + $12,662.46 $93,000 - $150,000 17.50% + $12,662.46
$150,000 + 21.00% + $22,637.46 $150,000 + 21.00% + $22,637.46
$8,481 $8,481
$8,481 $8,481
Credit Percentage: 8.79% Credit Percentage: 8.79%
Moving Mileage Rate: $0.51/km Moving Mileage Rate: tba
$0 - $41,535 4.00% + $0.00 $0 - $41,909 4.00% + $0.00
$41,535 - $83,071 7.00% + $1,661.40 $41,909 - $83,818 7.00% + $1,676.36
$83,071 - $135,054 9.00% + $4,568.92 $83,818 - $136,270 9.00% + $4,609.99
$135,054 + 11.50% + $9,247.39 $136,270 + 11.50% + $9,330.67
$12,455 $12,567
Credit Percentage: 4.00% Credit Percentage: 4.00%
Moving Mileage Rate: $0.585/km Moving Mileage Rate: tba
Taxpayer/Spouse/Dep.
Exemption:
Taxpayer/Spouse/Dep.
Exemption:
Nunavut
2013 2014
Taxpayer
Exemption:
Taxpayer
Exemption:
Spouse/Dependant
Exemption:
Spouse/Dependant
Exemption:
Nova Scotia
2013 2014

5. $0 - $39,723 5.05% + $0.00 $0 - $40,120 5.05% + $0.00
$39,723 - $79,448 9.15% + $2,006.01 $40,120 - $80,242 9.15% + $2,026.06
$79,448 - $509,000 11.16% + $5,640.85 $80,242 - $514,090 11.16% + $5,697.22
$509,000 + 13.16% + $53,578.85 $514,090 + 13.16% + $54,114.66
$0 - $4,289 0.00% + $0.00 $0 - $4,331 0.00% + $0.00
$4,289 - $5,489 20.00% + $0.00 $4,331 - $5,543 20.00% + $0.00
$5,489 + 56.00% + $240.00 $5,543 + 56.00% + $242.40
$9,574 $9,670
$8,129 $8,211
Credit Percentage: 5.05% Credit Percentage: 5.05%
Moving Mileage Rate: $0.55/km Moving Mileage Rate: tba
$0 - $20,000 0.00% + $0.00 $0 - $20,000 0.00% + $0.00
$20,000 - $25,000 6.00% + $0.00 $20,000 - $25,000 6.00% + $0.00
$25,000 - $36,000 0.00% + $300.00 $25,000 - $36,000 0.00% + $300.00
$36,000 - $38,500 6.00% + $300.00 $36,000 - $38,500 6.00% + $300.00
$38,500 - $48,000 0.00% + $450.00 $38,500 - $48,000 0.00% + $450.00
$48,000 - $48,600 25.00% + $450.00 $48,000 - $48,600 25.00% + $450.00
$48,600 - $72,000 0.00% + $600.00 $48,600 - $72,000 0.00% + $600.00
$72,000 - $72,600 25.00% + $600.00 $72,000 - $72,600 25.00% + $600.00
$72,600 - $200,000 0.00% + $750.00 $72,600 - $200,000 0.00% + $750.00
$200,000 $200,600 25.00% + $750.00 $200,000 $200,600 25.00% + $750.00
$200,600 + 0.00% + $900.00 $200,600 + 0.00% + $900.00
$0 - $31,984 9.80% + $0.00 $0 - $31,984 9.80% + $0.00
$31,984 - $63,969 13.80% + $3,134.43 $31,984 - $63,969 13.80% + $3,134.43
$63,969 + 16.70% + $7,548.36 $63,969 + 16.70% + $7,548.36
$0 - $12,500 0.00% + $0.00 $0 - $12,500 0.00% + $0.00
$12,500 + 10.00% + $0.00 $12,500 + 10.00% + $0.00
$7,708 $7,708
$6,546 $6,546
$6,294 $6,294
Credit Percentage: 9.80% Credit Percentage: 9.80%
Moving Mileage Rate: $0.505/km Moving Mileage Rate: tba
2013 Surtax (pct. of tax) 2014 Surtax (pct. of tax)
Ontario
2013 2014
Ontario Health Premium (OHP)
2013 2014
Taxpayer
Exemption:
Taxpayer
Exemption:
Spouse/Dependant
Exemption:
Spouse/Dependant
Exemption:
Prince Edward Island
2013 2014
Taxpayer
Exemption:
Taxpayer
Exemption:
2013 Surtax (pct. of tax) 2014 Surtax (pct. of tax)
Spouse
Exemption:
Spouse
Exemption:
Dependant
Exemption:
Dependant
Exemption:

6. $0 - $41,095 16.00% + $0.00 $0 - $41,495 16.00% + $0.00
$41,095 - $82,190 20.00% + $6,575.20 $41,495 - $82,985 20.00% + $6,639.20
$82,190 - $100,000 24.00% + $14,794.20 $82,985 - $100,970 24.00% + $14,937.20
$100,000 + 25.75% + $19,068.60 $100,970 + 25.75% + $19,253.60
$11,195 $11,305
? ?
Credit Percentage: 20.00% Credit Percentage: 20.00%
Moving Mileage Rate: $0.57/km Moving Mileage Rate: tba
$0 - $42,906 11.00% + $0.00 $0 - $43,292 11.00% + $0.00
$42,906 - $122,589 13.00% + $4,719.66 $43,292 - $123,692 13.00% + $4,762.12
$122,589 + 15.00% + $15,078.45 $123,692 + 15.00% + $15,214.12
$15,241 $15,378
Credit Percentage: 11.00% Credit Percentage: 11.00%
Moving Mileage Rate: $0.455/km Moving Mileage Rate: tba
$0 - $43,561 7.04% + $0.00 $0 - $43,953 7.04% + $0.00
$43,561 - $87,123 9.68% + $3,066.69 $43,953 - $87,907 9.68% + $3,094.29
$87,123 - $135,054 11.44% + $7,283.50 $87,907 - $136,270 11.44% + $7,349.04
$135,054 + 12.76% + $12,766.80 $136,270 + 12.76% + $12,881.77
$0 - $6,000 0.00% + $0.00 $0 - $6,000 0.00% + $0.00
$6,000 + 5.00% + $0.00 $6,000 + 5.00% + $0.00
$11,038 $11,138
Credit Percentage: 7.04% Credit Percentage: 7.04%
Moving Mileage Rate: $0.635/km Moving Mileage Rate: tba
Quebec
2013 2014
Taxpayer
Exemption:
Taxpayer
Exemption:
Spouse/Dependant
Exemption:
Spouse/Dependant
Exemption:
Saskatchewan
2013 2014
Taxpayer/Spouse/Dep.
Exemption:
Taxpayer/Spouse/Dep.
Exemption:
Yukon
2013 2014
Taxpayer/Spouse/Dep.
Exemption:
Taxpayer/Spouse/Dep.
Exemption:
2013 Surtax (pct. of tax) 2014 Surtax (pct. of tax)