Tax Table 2014

Tax income Tax Effective
Rate
Marginal Rate
Federal Ontario Total Federal Ontario Total
$
10,000
11,000
12,000
13,000
$


129
279
$
17
67
118
168
$
17
67
247
447
%
0.2
0.6
2.1
3.4
%
0.0
12.9
15.0
15.0
%
5.0
5.1
5.1
5.1
%
5.0
18.0
20.1
20.1
14,000
15,000
16,000
17,000
429
579
729
879
219
269
320
370
648
848
1,049
1,249
4.6
5.7
6.6
7.3
15.0
15.0
15.0
15.0
5.1
5.1
5.1
5.1
20.1
20.1
20.1
20.1
18,000
19,000
20,000
21,000
1,029
1,179
1,329
1,479
421
471
522
572
1,450
1,650
1,851
2,051
8.1
8.7
9.3
9.8
15.0
15.0
15.0
15.0
5.1
5.1
5.1
5.1
20.1
20.1
20.1
20.1
22,000
23,000
24,000
25,000
1,629
1,779
1,929
2,079
623
673
724
774
2,252
2,452
2,653
2,853
10.2
10.7
11.1
11.4
15.0
15.0
15.0
15.0
5.1
5.1
5.1
5.1
20.1
20.1
20.1
20.1
26,000
27,000
28,000
29,000
2,229
2,379
2,529
2,679
825
875
926
976
3,054
3,254
3,455
3,655
11.7
12.1
12.3
12.6
15.0
15.0
15.0
15.0
5.1
5.1
5.1
5.1
20.1
20.1
20.1
20.1
30,000
31,000
32,000
33,000
2,829
2,979
3,129
3,279
1,027
1,077
1,128
1,178
3,856
4,056
4,257
4,457
12.9
13.1
13.3
13.5
15.0
15.0
15.0
15.0
5.1
5.1
5.1
5.1
20.1
20.1
20.1
20.1
34,000
35,000
36,000
37,000
3,429
3,579
3,729
3,879
1,229
1,279
1,330
1,380
4,658
4,858
5,059
5,259
13.7
13.9
14.1
14.2
15.0
15.0
15.0
15.0
5.1
5.1
5.1
5.1
20.1
20.1
20.1
20.1
38,000
39,000
40,000
41,000
4,029
4,179
4,329
4,479
1,431
1,481
1,532
1,618
5,460
5,660
5,861
6,097
14.4
14.5
14.7
14.9
15.0
15.0
15.0
15.0
5.1
5.1
8.7
9.2
20.1
20.1
23.7
24.2
42,000
43,000
44,000
45,000
4,629
4,779
4,933
5,153
1,710
1,801
1,893
1,984
6,339
6,580
6,826
7,137
15.1
15.3
15.5
15.9
15.0
15.3
22.0
22.0
9.2
9.2
9.2
9.2
24.2
24.5
31.2
31.2
46,000
47,000
48,000
49,000
5,373
5,593
5,813
6,033
2,076
2,167
2,259
2,350
7,449
7,760
8,072
8,383
16.2
16.5
16.8
17.1
22.0
22.0
22.0
22.0
9.2
9.2
9.2
9.2
31.2
31.2
31.2
31.2
50,000
51,000
52,000
53,000
6,253
6,473
6,693
6,913
2,442
2,533
2,625
2,716
8,695
9,006
9,318
9,629
17.4
17.7
17.9
18.2
22.0
22.0
22.0
22.0
9.2
9.2
9.2
9.2
31.2
31.2
31.2
31.2
54,000
55,000
56,000
57,000
7,133
7,353
7,573
7,793
2,808
2,899
2,991
3,082
9,941
10,252
10,564
10,875
18.4
18.6
18.9
19.1
22.0
22.0
22.0
22.0
9.2
9.2
9.2
9.2
31.2
31.2
31.2
31.2
58,000
59,000
60,000
61,000
8,013
8,233
8,453
8,673
3,174
3,265
3,357
3,448
11,187
11,498
11,810
12,121
19.3
19.5
19.7
19.9
22.0
22.0
22.0
22.0
9.2
9.2
9.2
9.2
31.2
31.2
31.2
31.2
62,000
63,000
64,000
65,000
8,893
9,113
9,333
9,553
3,540
3,631
3,723
3,814
12,433
12,744
13,056
13,367
20.1
20.2
20.4
20.6
22.0
22.0
22.0
22.0
9.2
9.2
9.2
9.2
31.2
31.2
31.2
31.2
66,000
67,000
68,000
69,000
9,773
9,993
10,213
10,433
3,906
3,997
4,089
4,180
13,679
13,990
14,302
14,613
20.7
20.9
21.0
21.2
22.0
22.0
22.0
22.0
9.2
9.2
9.2
9.2
31.2
31.2
31.2
31.2
70,000
71,000
72,000
73,000
10,653
10,873
11,093
11,313
4,272
4,370
4,479
4,589
14,925
15,243
15,572
15,902
21.3
21.5
21.6
21.8
22.0
22.0
22.0
22.0
9.8
11.0
11.0
11.0
31.8
33.0
33.0
33.0
74,000
75,000
80,000
85,000
11,533
11,753
12,853
13,953
4,699
4,809
5,358
6,092
16,232
16,562
18,211
20,045
21.9
22.1
22.8
23.6
22.0
22.0
22.0
23.7
11.0
11.0
14.7
17.4
33.0
33.0
36.7
41.1
90,000
95,000
100,000
105,000
15,136
16,436
17,736
19,036
6,963
7,833
8,704
9,574
22,099
24,269
26,440
28,610
24.6
25.5
26.4
27.2
26.0
26.0
26.0
26.0
17.4
17.4
17.4
17.4
43.4
43.4
43.4
43.4
110,000
115,000
120,000
125,000
20,336
21,636
22,936
24,236
10,445
11,315
12,186
13,056
30,781
32,951
35,122
37,292
28.0
28.7
29.3
29.8
26.0
26.0
26.0
26.0
17.4
17.4
17.4
17.4
43.4
43.4
43.4
43.4
130,000
140,000
150,000
160,000
25,536
28,248
31,148
34,048
13,927
15,668
17,409
19,306
39,463
43,916
48,557
53,354
30.4
31.4
32.4
33.3
27.1
29.0
29.0
29.0
17.4
17.4
19.0
19.0
44.5
46.4
48.0
48.0
170,000
180,000
190,000
200,000
36,948
39,848
42,748
45,648
21,203
23,100
24,997
26,893
58,151
62,948
67,745
72,541
34.2
35.0
35.7
36.3
29.0
29.0
29.0
29.0
19.0
19.0
19.0
19.9
48.0
48.0
48.0
48.9
250,000
300,000
350,000
400,000
60,148
74,648
89,148
103,648
36,846
47,111
57,376
67,641
96,994
121,759
146,524
171,289
38.8
40.6
41.9
42.8
29.0
29.0
29.0
29.0
20.5
20.5
20.5
20.5
49.5
49.5
49.5
49.5

Marginal rate applies on each dollar of additional income.

Federal

1) Basic personal credit of $1,671.
2) Indexation rate of 0.9%.

Ontario

1) This table takes into account the 20% surtax on tax over $4,331 and additional 36% surtax on tax over $5,543.
2) This table does not take into account the low income tax reduction.
3) Basic personal credit of $488.
4) Indexation rate of 1%.