Tax Table 2017

This document has been updated on October 24th, 2017 and reflects the state of the Law,
including draft amendments, at that date.

Taxable Income Tax Effective Rate Marginal Rate
Federal Ontario Total Federal Ontario Total
$
10 000
11 000
12 000
13 000
$


55
205
$

42
92
143
$

42
147
348
%
0,0
0,38
1,23
2,67
%
0,00
5,48
15,00
15,00
%
4,19
5,05
5,05
5,05
%
4,19
10,53
20,05
20,05
14 000
15 000
16 000
17 000
355
505
655
805
193
244
294
345
548
749
949
1 150
3,92
4,99
5,93
6,76
15,00
15,00
15,00
15,00
5,05
5,05
5,05
5,05
20,05
20,05
20,05
20,05
18 000
19 000
20 000
21 000
955
1 105
1 255
1 405
395
446
496
547
1 350
1 551
1 751
1 952
7,50
8,16
8,76
9,29
15,0
15,0
15,0
15,0
5,05
5,05
5,05
5,05
20,05
20,05
20,05
20,05
22 000
23 000
24 000
25 000
1 555
1 705
1 855
2 005
597
648
698
749
2 152
2 353
2 553
2 754
9,78
10,23
10,64
11,01
15,0
15,0
15,0
15,0
5,05
5,05
5,05
5,05
20,05
20,05
20,05
20,05
26 000
27 000
28 000
29 000
2 155
2 305
2 455
2 605
799
850
900
951
2 954
3 155
3 355
3 556
11,36
11,68
11,98
12,26
15,0
15,0
15,0
15,0
5,05
5,05
5,05
5,05
20,05
20,05
20,05
20,05
30 000
31 000
32 000
33 000
2 755
2 905
3 055
3 205
1 001
1 052
1 102
1 153
3 756
3 957
4 157
4 358
12,52
12,76
12,99
13,20
15,0
15,0
15,0
15,0
5,05
5,05
5,05
5,05
20,05
20,05
20,05
20,05
34 000
35 000
36 000
37 000
3 355
3 505
3 655
3 805
1 203
1 254
1 304
1 355
4 558
4 759
4 959
5 160
13,41
13,60
13,78
13,94
15,0
15,0
15,0
15,0
5,05
5,05
5,05
5,05
20,05
20,05
20,05
20,05
38 000
39 000
40 000
41 000
3 955
4 105
4 255
4 405
1 405
1 456
1 506
1 557
5 360
5 561
5 761
5 962
14,11
14,26
14,40
14,54
15,0
15,0
15,0
15,0
5,05
5,05
5,05
6,95
20,05
20,05
20,05
21,95
42 000
43 000
44 000
45 000
4 555
4 705
4 855
5 005
1 607
1 691
1 782
1 874
6 162
6 395
6 637
6 878
14,67
14,87
15,08
15,29
15,00
15,00
15,00
15,46
8,33
9,15
9,15
9,15
23,33
24,15
24,15
24,61
46 000
47 000
48 000
49 000
5 159
5 364
5 569
5 774
1 965
2 057
2 148
2 240
7 124
7 421
7 717
8 014
15,49
15,79
16,08
16,36
20,50
20,50
20,50
20,50
9,15
9,15
9,15
9,15
29,65
29,65
29,65
29,65
50 000
51 000
52 000
53 000
5,979
6 184
6 389
6 594
2 331
2 423
2 514
2 606
8 310
8 607
8 903
9 200
16,62
16,88
17,12
17,36
20,50
20,50
20,50
20,50
9,15
9,15
9,15
9,15
29,65
29,65
29,65
29,65
54 000
55 000
56 000
57 000
6 799
7 004
7 209
7 414
2 697
2 789
2 880
2 972
9 496
9 793
10 089
10 386
17,59
17,81
18,02
18,22
20,50
20,50
20,50
20,50
9,15
9,15
9,15
9,15
29,65
29,65
29,65
29,65
58 000
59 000
60 000
61 000
7 619
7 824
8 029
8 234
3 063
3 155
3 246
3 338
10 682
10 979
11 275
11 572
18,42
18,61
18,79
18,97
20,50
20,50
20,50
20,50
9,15
9,15
9,15
9,15
29,65
29,65
29,65
29,65
62 000
63 000
64 000
65 000
8 439
8 644
8 849
9 054
3 429
3 521
3 612
3 704
11 868
12 165
12 461
12 758
19,14
19,31
19,47
19,63
20,50
20,50
20,50
20,50
9,15
9,15
9,15
9,15
29,65
29,65
29,65
29,65
66 000
67 000
68 000
69 000
9 259
9 464
9 669
9 874
3 795
3 887
3 978
4 070
13 054
13 351
13 647
13 944
19,78
19,93
20,07
20,21
20,50
20,50
20,50
20,50
9,15
9,15
9,15
9,15
29,65
29,65
29,65
29,65
70 000
71 000
72 000
73 000
10 079
10 284
10 489
10 694
4 161
4 253
4 344
4 436
14 240
14 537
14 833
15 130
20,34
20,47
20,60
20,73
20,50
20,50
20,50
20,50
9,15
9,15
9,15
10,71
29,65
29,65
29,65
31,21
74 000
75 000
80 000
85 000
10 899
11 104
12 129
13 154
4 527
4 631
5 180
5 744
15 426
15 736
17 310
18 898
20,85
20,98
21,64
22,23
20,50
20,50
20,50
20,50
10,40
10,98
11,27
15,35
30,90
31,48
31,77
35,85
90 000
95 000
100 000
105 000
14 179
15 379
16 679
17 979
6 511
7 382
8 252
9 123
20 691
22 760
24 931
27 101
22,99
23,96
24,93
25,81
23,99
26,00
26,00
26,00
17,41
17,41
17,41
17,41
41,40
43,41
43,41
43,41
110 000
115 000
120 000
125 000
19 279
20 579
21 879
23 179
9 993
10 864
11 734
12 605
29 272
31 442
33 613
35 783
26,61
27,34
28,01
28,63
26,0
26,0
26,0
26,0
17,41
17,41
17,41
17,41
43,41
43,41
43,41
43,41
130 000
140 000
150 000
160 000
24 479
27 079
29 908
32 808
13 475
15 216
16 957
18 854
37 954
42 295
46 865
51 662
29,20
30,21
31,24
32,29
26,00
28,29
29,00
29,00
17,41
17,41
18,97
18,97
43,41
45,70
47,97
47,97
170 000
180 000
190 000
200 000
35 708
38 608
41 508
44 408
20 751
22 648
24 545
26 442
56 459
61 256
66 053
70 850
33,21
34,03
34,76
35,42
29,0
29,0
29,0
32,78
18,97
18,97
18,97
19,91
47,97
47,97
47,97
52,69
250 000
300 000
350 000
400 000
60 796
77 296
93 796
110 296
36 395
46 659
56 924
67 189
97 197
123 955
150 720
177 485
38,88
41,32
43,06
44,37
33,00
33,00
33,00
33,00
20,53
20,53
20,53
20,53
53,53
53,53
53,53
53,53

Marginal rate applies on each dollar of additional income.

Federal
1) Basic personal credit of $1,745$.
2) Indexation rate of 1.4%.

Ontario
1) This table takes into account the 20% surtax on tax over $4,556 and additional 36% surtax on tax over $5,831.
2) This table does not take into account the low income tax reduction.
3) Basic personal credit of $514.
4) Indexation rate of 1.6%.