Tax Table 2015

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


101
251
$
7
57
108
158
$
7
57
209
409
%
0.1
0.5
1.7
3.1
%
0.0
10.1
15.0
15.0
%
5.0
5.1
5.1
5.1
%
5.0
15.2
20.1
20.1
14,000
15,000
16,000
17,000
401
551
701
851
209
259
310
360
610
810
1,011
1,211
4.4
5.4
6.3
7.1
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
1,001
1,151
1,301
1,451
411
461
512
562
1,412
1,612
1,813
2,013
7.8
8.5
9.1
9.6
15.0
15.0
15.0
15.0
5.1
5.1
5.1
5.1
20.1
20.1
20.1
20.1
22,000
23,000
24,000
25,000
1,601
1,751
1,901
2,051
613
663
714
764
2,214
2,414
2,615
2,815
10.1
10.5
10.9
11.3
15.0
15.0
15.0
15.0
5.1
5.1
5.1
5.1
20.1
20.1
20.1
20.1
26,000
27,000
28,000
29,000
2,201
2,351
2,501
2,651
815
865
916
966
3,016
3,216
3,417
3,617
11.6
11.9
12.2
12.5
15.0
15.0
15.0
15.0
5.1
5.1
5.1
5.1
20.1
20.1
20.1
20.1
30,000
31,000
32,000
33,000
2,801
2,951
3,101
3,251
1,017
1,067
1,118
1,168
3,818
4,018
4,219
4,419
12.7
13.0
13.2
13.4
15.0
15.0
15.0
15.0
5.1
5.1
5.1
5.1
20.1
20.1
20.1
20.1
34,000
35,000
36,000
37,000
3,401
3,551
3,701
3,851
1,219
1,269
1,320
1,370
4,620
4,820
5,021
5,221
13.6
13.8
13.9
14.1
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
4,001
4,151
4,301
4,451
1,421
1,471
1,522
1,576
5,422
5,622
5,823
6,027
14.3
14.4
14.6
14.7
15.0
15.0
15.0
15.0
5.1
5.1
5.4
9.2
20.1
20.1
20.4
24.2
42,000
43,000
44,000
45,000
4,601
4,751
4,901
5,072
1,667
1,759
1,850
1,942
6,268
6,510
6,751
7,014
14.9
15.1
15.3
15.6
15.0
15.0
17.1
22.0
9.2
9.2
9.2
9.2
24.2
24.2
26.3
31.2
46,000
47,000
48,000
49,000
5,292
5,512
5,732
5,952
2,033
2,125
2,216
2,308
7,325
7,637
7,948
8,260
15.9
16.2
16.6
16.9
22.0
22.0
22.0
22.0
9.2
9.2
9.2
9.2
31.2
31.2
31.2
31.2
50,000
51,000
52,000
53,000
6,172
6,392
6,612
6,832
2,399
2,491
2,582
2,674
8,571
8,883
9,194
9,506
17.1
17.4
17.7
17.9
22.0
22.0
22.0
22.0
9.2
9.2
9.2
9.2
31.2
31.2
31.2
31.2
54,000
55,000
56,000
57,000
7,052
7,272
7,492
7,712
2,765
2,857
2,948
3,040
9,817
10,129
10,440
10,752
18.2
18.4
18.6
18.9
22.0
22.0
22.0
22.0
9.2
9.2
9.2
9.2
31.2
31.2
31.2
31.2
58,000
59,000
60,000
61,000
7,932
8,152
8,372
8,592
3,131
3,223
3,314
3,406
11,063
11,375
11,686
11,998
19.1
19.3
19.5
19.7
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
8,812
9,032
9,252
9,472
3,497
3,589
3,680
3,772
12,309
12,621
12,932
13,244
19.9
20.0
20.2
20.4
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
9,692
9,912
10,132
10,352
3,863
3,955
4,046
4,138
13,555
13,867
14,178
14,490
20.5
20.7
20.8
21.0
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
10,572
10,792
11,012
11,232
4,229
4,321
4,412
4,521
14,801
15,113
15,424
15,753
21.1
21.3
21.4
21.6
22.0
22.0
22.0
22.0
9.2
9.2
10.9
11.0
31.2
31.2
32.9
33.0
74,000
75,000
80,000
85,000
11,452
11,672
12,772
13,872
4,631
4,740
5,289
5,918
16,083
16,412
18,061
19,790
21.7
21.9
22.6
23.3
22.0
22.0
22.0
22.5
11.0
11.0
12.6
17.4
33.0
33.0
34.6
39.9
90,000
95,000
100,000
105,000
14,996
16,296
17,596
18,896
6,789
7,659
8,530
9,400
21,785
23,955
26,126
28,296
24.2
25.2
26.1
26.9
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
20,196
21,496
22,796
24,096
10,271
11,141
12,012
12,882
30,467
32,637
34,808
36,978
27.7
28.4
29.0
29.6
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
25,396
28,038
30,938
33,838
13,753
15,494
17,235
19,132
39,149
43,532
48,173
52,970
30.1
31.1
32.1
33.1
26.4
29.0
29.0
29.0
17.4
17.4
19.0
19.0
43.8
46.4
48.0
48.0
170,000
180,000
190,000
200,000
36,738
39,638
42,538
45,438
21,029
22,925
24,822
26,719
57,767
62,563
67,361
72,158
34.0
34.8
35.5
36.1
29.0
29.0
29.0
29.0
19.0
19.6
19.6
19.9
48.0
48.6
48.6
48.9
250,000
300,000
350,000
400,000
59,938
74,438
88,938
103,438
36,672
46,937
57,202
67,467
96,610
121,375
146,140
170,905
38.6
40.5
41.8
42.7
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 $1,699.
2) Indexation rate of 1.7%.

Ontario

1) This table takes into account the 20% surtax on tax over $4,418 and additional 36% surtax on tax over $5,654.
2) This table does not take into account the low income tax reduction.
3) Basic personal credit of $498.
4) Indexation rate of 2%.