Tax Table 2013

Tax income Tax Effective
Rate
Marginal Rate
Federal Ontario Total Federal Ontario Total
$
10,000
11,000
12,000
13,000
$
-
-
144
294
$
22
72
123
173
$
22
72
267
467
%
0.2
0.7
2.2
3.6
%
0.0
14.4
15.0
15.0
%
5.0
5.1
5.1
5.1
%
5.0
19.5
20.1
20.1
14,000
15,000
16,000
17,000
444
594
744
894
224
274
325
375
668
868
1,069
1,269
4.8
5.8
6.7
7.5
15.0
15.0
15.0
15.0
5.1
5.1
5.1
5.1
20.1
20.1
20.1
20.1
18,000
19,000
20,000
21,000
1,044
1,194
1,344
1,494
426
476
527
577
1,470
1,670
1,871
2,071
8.2
8.8
9.4
9.9
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
1,644
1,794
1,944
2,094
628
678
729
779
2,272
2,472
2,673
2,873
10.3
10.7
11.1
11.5
15.0
15.0
15.0
15.0
5.1
5.1
5.1
5.1
20.1
20.1
20.1
20.1
26,000
27,000
28,000
29,000
2,244
2,394
2,544
2,694
830
880
931
981
3,074
3,274
3,475
3,675
11.8
12.1
12.4
12.7
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
2,844
2,994
3,144
3,294
1,032
1,082
1,133
1,183
3,876
4,076
4,277
4,477
12.9
13.1
13.4
13.6
15.0
15.0
15.0
15.0
5.1
5.1
5.1
5.1
20.1
20.1
20.1
20.1
34,000
35,000
36,000
37,000
3,444
3,594
3,744
3,894
1,234
1,284
1,335
1,385
4,678
4,878
5,079
5,279
13.8
13.9
14.1
14.3
15.0
15.0
15.0
15.0
5.1
5.1
5.1
5.1
20.1
20.1
20.1
20.1
38,000
39,000
40,000
41,000
4,044
4,194
4,344
4,494
1,436
1,486
1,548
1,639
5,480
5,680
5,892
6,134
14.4
14.6
14.7
15.0
15.0
15.0
15.0
15.0
5.1
6.2
9.2
9.2
20.1
21.2
24.2
24.2
42,000
43,000
44,000
45,000
4,644
4,794
4,975
5,195
1,731
1,822
1,914
2,005
6,375
6,616
6,889
7,200
15.2
15.4
15.7
16.0
15.0
18.1
22.0
22.0
9.2
9.2
9.2
9.2
24.2
27.3
31.2
31.2
46,000
47,000
48,000
49,000
5,415
5,635
5,855
6,075
2,097
2,188
2,280
2,371
7,512
7,823
8,135
8,446
16.3
16.6
16.9
17.2
22.0
22.0
22.0
22.0
9.2
9.2
9.2
9.2
31.2
31.2
31.2
31.2
50,000
51,000
52,000
53,000
6,295
6,515
6,735
6,955
2,463
2,554
2,646
2,737
8,758
9,069
9,381
9,692
17.5
17.8
18.0
18.3
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
7,175
7,395
7,615
7,835
2,829
2,920
3,012
3,103
10,004
10,315
10,627
10,938
18.5
18.8
19.0
19.2
22.0
22.0
22.0
22.0
9.2
9.2
9.2
9.2
31.2
31.2
31.2
31.2
58,000
59,000
60,000
61,000
8,055
8,275
8,495
8,715
3,195
3,286
3,378
3,469
11,250
11,561
11,873
12,184
19.4
19.6
19.8
20.0
22.0
22.0
22.0
22.0
9.2
9.2
9.2
9.2
31.2
31.2
31.2
31.2
62,000
63,000
64,000
65,000
8,935
9,155
9,375
9,595
3,561
3,652
3,744
3,835
12,496
12,807
13,119
13,430
20.2
20.3
20.5
20.7
22.0
22.0
22.0
22.0
9.2
9.2
9.2
9.2
31.2
31.2
31.2
31.2
66,000
67,000
68,000
69,000
9,815
10,035
10,255
10,475
3,927
4,018
4,110
4,201
13,742
14,053
14,365
14,676
20.8
21.0
21.1
21.3
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
10,695
10,915
11,135
11,355
4,294
4,403
4,513
4,623
14,989
15,318
15,648
15,978
21.4
21.6
21.7
21.9
22.0
22.0
22.0
22.0
11.0
11.0
11.0
11.0
33.0
33.0
33.0
33.0
74,000
75,000
80,000
85,000
11,575
11,795
12,895
13,995
4,733
4,843
5,405
6,178
16,308
16,638
18,300
20,173
22.0
22.2
22.9
23.7
22.0
22.0
22.0
24.3
11.0
11.2
15.5
17.4
33.0
33.2
37.5
41.7
90,000
95,000
100,000
105,000
15,210
16,510
17,810
19,110
7,049
7,919
8,790
9,660
22,259
24,429
26,600
28,770
24.7
25.7
26.6
27.4
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
20,410
21,710
23,010
24,310
10,531
11,401
12,271
13,142
30,941
33,111
35,281
37,452
28.1
28.8
29.4
30.0
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
25,610
28,358
31,258
34,158
14,012
15,753
17,494
19,235
39,622
44,111
48,752
53,393
30.5
31.5
32.5
33.4
27.5
29.0
29.0
29.0
17.4
17.4
17.4
17.4
44.9
46.4
46.4
46.4
170,000
180,000
190,000
200,000
37,058
39,958
42,858
45,758
20,976
22,717
24,458
26,199
58,034
62,675
67,316
71,957
34.1
34.8
35.4
36.0
29.0
29.0
29.0
29.0
17.4
17.4
17.4
17.4
46.4
46.4
46.4
46.4
250,000
300,000
350,000
400,000
60,258
74,758
89,258
103,758
34,904
43,609
52,314
61,018
95,162
118,367
141,572
164,776
38.1
39.5
40.4
41.2
29.0
29.0
29.0
29.0
17.4
17.4
17.4
17.4
46.4
46.4
46.4
46.4

Marginal rate applies on each dollar of additional income.

Federal

1) Basic personal credit of $1,656.
2) Indexation rate of 2%.

Ontario

1) This table takes into account the 20% surtax on tax over $4,289 and additional 36% surtax on tax over $5,489.
2) This table does not take into account the low income tax reduction.
3) Basic personal credit of $483.
4) Indexation rate of 1.8%.