| Jurisdiction |
Basic Tax |
Flat Rate Tax |
Surtax |
Tax Reduction |
Tax Credits |
| Federal |
Basic federal tax |
|
- Surtax 1: as a % of basic federal tax
- Surtax 2: after the basic federal tax reaches a certain threshold
|
CPP/QPP cont. and EI (formerly UIC) premiums |
- GST tax credits for adult, or parent portion only
- Basic personal non-refundable tax credit
- Equivalent-to-spouse non-refundable tax credit for the receiving parent
|
| Newfoundland |
As a % of basic federal tax |
|
When the prov. tax reaches a certain threshold |
|
|
| Prince Edward Island |
As a % of basic federal tax |
|
When the prov. tax reaches a certain threshold |
|
|
| Nova Scotia |
As a % of basic federal tax |
|
When the prov. tax reaches a certain threshold |
- A function of number of children
- Clawback is a function of net family income
|
|
| New Brunswick |
As a % of basic federal tax |
|
When the prov. tax reaches a certain threshold |
|
|
| Quebec |
- Federal abatement
- Quebec provincial taxes
|
|
|
|
|
| Ontario |
As a % of basic federal tax |
|
- Surtax 1: when the prov. tax reaches a certain threshold
- Surtax 2: when the prov. tax reaches a second, higher threshold
|
- Reduces or eliminates the amount of Ontario tax otherwise payable
- Increased reduction for taxpayers with dependent children
|
Property and sales tax credits (assuming housing costs at 30% of net income) |
| Manitoba |
As a % of basic federal tax |
Manitoba net income tax: flat rate tax on federal net income |
Surtax (with reductions for basic, for equivalent-to-spouse and for children) based on the Manitoba net income tax |
- Tax reduction: with basic, equivalent-to-spouse and child components
- Clawback based on the Manitoba net income tax
|
Cost-of-living tax credit
Property tax credit (assuming housing costs at 30% of net income) |
| Sask. |
As a % of basic federal tax |
Based on federal net income |
- Surtax 1: when the provincial tax reaches a certain threshold [Note: technically, the threshold is sometimes described as $0, but the first $150 (in 1997) are not payable, so this is the equivalent of a threshold]
- Surtax 2: when the provincial tax reaches a second, higher threshold
|
- Reduction for self (sometimes referred to as the sales tax amount) and reductions for equivalent-to-spouse and for children
- Clawback based on net income
|
|
| Alberta |
As a % of basic federal tax |
Based on taxable income |
When provincial tax reaches a certain threshold |
- Reduction which decreases as a function of provincial tax payable
- Reduction only applies when tax payable is below a fixed low amount
|
|
| British Columbia |
As a % of basic federal tax |
|
- Surtax 1: when provincial tax reaches a certain threshold
- Surtax 2: when provincial tax reaches a second, higher threshold
|
Surtax reduction for equivalent-to-spouse and for children |
Sales tax credit and clawback |
| Yukon |
As a % of basic federal tax |
|
When territorial tax reaches a certain threshold |
|
|
| Northwest Terr. |
As a % of basic federal tax |
|
|
|
Cost-of-living tax credit based on net income |
