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2017 Payroll Tax Update Canada

Lists all of the various Federal, Provincial Brackets, their types, description, bracket changes, and corresponding 2017 Values.

Federal Brackets

NOTE: The naming convention of your brackets may vary.

Bracket

Type

Description

2017 Values

CPP LIMITS

Withholding

Exemption, rate and maximum deduction

Amount Over

Tax %

Limit

3,500.00

4.95

2,564.10

CPP W/H

 

Withholding

Exemption, rate and maximum deduction

Amount Over

Tax %

Limit

3,500.00

4.95

2,564.10

CPP W/H BONUS

                  

Withholding

Exemption, rate and maximum deduction

Amount Over

Tax %

Limit

0.00

4.95

2,564.10

CPP/QPP MAX

Limit + Tax%

Pensionable earnings maximum

Tax %

Limit

0.00

55,300.00

EI LIMITS

Withholding

Rate and maximum deduction

Tax %

Limit

1.63

836.19

EI MAX

Limit + Tax%

Insurable earnings maximum

Tax %

Limit

0.00

51,300.00

EI MAX Q

Limit + Tax%

Insurable earnings maximum

Tax %

Limit

0.00

51,300.00

EI W/H

 

Withholding

Rate and maximum deduction

Tax %

Limit

1.63

836.19

EI W/H Q

Withholding

Rate and maximum deduction

Tax %

Limit

1.27

651.51

FED TAX

Withholding

Withholding brackets and rates

Amount Over

Tax %

Tax Amount

0.00

15

0.00

45,916.00

20.5

6,887.40

91,831.00

26

16,299.98

142,353.00

29

29,435.70

202,800.00

33

46,965.33

 

MAX EMPLOYMENT CRED

Limit + Tax

Credit limit

Tax %

Limit

0.00

1,178.00

 

Provincial Brackets

Bracket Type Description 2017 Values  
AB TAX Withholding Withholding brackets and rates Amount Over Tax % Tax Amount
0.00 10 0.00
126,625.00 12 12,662.50
151,950.00 13 15,701.50
202,600.00 14 22,286.00
303,900.00 15 36,468.00
BC TAX Withholding Withholding brackets and rates Amount Over Tax % Tax Amount
0.00 5.06 0.00
38,898.00 7.7 1,968.24
77,797.00 10.5 4,963.46
89,320.00 12.29 6,173.38
108,460.00 14.7 8,525.69
BC TAX RED W/H Deduction Reduction brackets, rates and limit Amount Over Tax % Tax Amount
0.00 0 0.00
19,749.00 3.56 0.00
32,220.91 0 444.00
MB TAX W/H Withholding Withholding brackets and rates Amount Over Tax % Tax Amount
0.00 10.8 0.00
31,465.00 12.75 3,398.22
68,005.00 17.40 7,965.72
NB TAX W/H Withholding Withholding brackets and rates Amount Over Tax % Tax Amount
0.00 9.68 0.00
41,059.00 14.82 3,974.51
82,119.00 16.52 10,059.60
133,507.00 17.84 18,548.90
152,100.00 20.3 21,865.89
250,000.00 Delete line for 2017 as no longer applicable
NL TAX W/H Withholding  Withholding brackets and rates Amount Over Tax % Tax Amount
0.00 8.7 0.00
35,851.00 14.5 3,119.04
71,701.00 15.8 8,317.29
128,010.00 17.3 17,214.11
179,214.00 18.3 26,072.40
NS TAX W/H

No Changes
Withholding Withholding brackets and rates Amount Over Tax % Tax Amount
0.00 8.79 0.00
29,590.00 14.95 2,600.91
59,180.00 16.67 7,024.62
93,000.00 17.5 12,662.41
150,000.00 21 22,637.41
NT TAX W/H Withholding Withholding brackets and rates Amount Over Tax % Tax Amount
0.00 5.9 0.00
41,585.00 8.6 2,453.52
83,172.00 12.2 6,030.00
135,219.00 14.05 12,379.73
NU TAX W/H Withholding Withholding brackets and rates Amount Over Tax % Tax Amount
0.00 4 0.00
43,780.00 7 1,751.20
87,560.00 9 4,815.80
142,353.00 11.5 9,747.17
ON BASIC RED Tax Credit Reduction Amounts Amount Per Allowance
235.00 Blank
434.00 Selected
ON SURTAX W/H Deduction Surtax Rates Amount Over Tax % Tax Amount
4,556.00 20 0.00
5,831.00 56 255.00
ON TAX W/H Withholding Withholding brackets and rates Amount Over Tax % Tax Amount
0.00 5.05 0.00
42,201.00 9.15 2,131.15
84,404.00 11.16 5,992.72
150,000.00 12.16 13,313.23
220,000.00 13.16 21,825.23
PEI TAX W/H

No Changes
Withholding  Withholding brackets and rates Amount Over Tax % Tax Amount
0.00 9.8 0.00
31,984.00 13.8 3,134.43
63,969.00 16.7 7,548.36
QC CNT ER CONT Limit + Tax% Rate and maximum earnings Tax % Limit
0.07 72,500.000

QC HLTH CONT

Quebec has eliminated the health contribution portion of the income tax calculation

Withholding Withholding brackets and rates Amount Over Tax % Tax Amount  Max W/H
0.00 0 0.00 0.00
18,570.00 5 0.00 0.00
41,265.00 5 0.00 0.00
134,095.00 4 0.00 0.00
QC RED Deduction Maximum income reduction % Max. Amount
6 1,140.00
QC TAX W/H Withholding  Withholding brackets and rates Amount Over Tax % Tax Amount
0.00 16 0.00
42,705.00 20 6,832.80
85,405.00 24 15,372.80
103,915.00 25.75 19,815.20
QPIP EE Withholding Rate and limit Tax % Limit
0.548 397.30
QPIP ER Withholding Rate and limit Tax % Limit
0.767 556.08
QPIP MAX Limit + Tax % Maximum earnings Tax % Limit
0 72,500.00
QPP W/H Withholding Exemption, rate and maximum deduction Amount Over Tax % Limit
3,500.00 5.40 2,797.20
QPP W/H BONUS Withholdings Exemption, rate and maximum deduction Amount Over Tax % Limit
0.00 5.40 2,797.20
SK TAX W/H Withholding Withholding brackets and rates Amount Over Tax % Tax Amount
0.00 11 0.00
45,255.00 13 4,974.75
129,214.00 15 15,893.32
YT TAX W/H Withholding Withholding brackets and rates Amount Over Tax % Tax Amount
0.00 6.4 0.00
45,916.00 9 2,938.62
91,831.00 10.9 7,070.97
142,353.00 10.9 12,577.87
500,000.00 15 58,356.69
YT LOW RATE Tax Credit Reduction amounts Tax % Per Allowance
6.4 blank

Base Amount Changes 

None applicable to the 2017 tax year.

If there has been a change to the definition of taxable, pensionable or insurable earning you will need to revise the Base Amount used in the calculation of the tax deduction.

Example: Employer paid premiums for AD&D became a taxable benefit for the 2013 tax year and were included in the CPP and income tax calculation.

Method Step Table Changes 

None applicable to the 2017 tax year.

Tax Form Class Code Changes 

None applicable to the 2017 tax year. 

TD1 Amounts

Federal Amount

Type Amount
Basic personal amount 11,635.00
Child amount 2,150.00
Age amount 7,225.00
Disability amount 8,113.00
Spouse or common-law partner amount 11,635.00
Amount for an eligible dependent 11,635.00
Caregiver amount 4,732.00
Amount for an infirm dependent age 18 or older 6,883.00

Alberta  

Type Amount
Basic personal amount 18,690.00
Spouse or common-law partner amount Up to 18,690.00

British Columbia

Type Amount
Basic personal amount 10,208.00
Spouse or common-law partner amount Up to 8,7400

Manitoba

Type Amount
Basic personal amount 9,271.00
Spouse or common-law partner amount Up to 9,134.00

New Brunswick

Type Amount
Basic personal amount 9,895.00
Spouse or common-law partner amount Up to 8,402.00

New Foundland and Labrador

Type Amount
Basic personal amount 8,978.00
Spouse or common-law partner amount Up to 7,336.00

Northwest Territories

Type Amount
Basic personal amount 14,278.00
Spouse or common-law partner amount Up to 14,278.00

Nova Scotia

Type Amount
Basic personal amount 8,481.00
Spouse or common-law partner amount Up to 8,481.00

Nunavut 

Type Amount
Basic personal amount 13,128.00
Spouse or common-law partner amount Up to 13,128.00

Ontario

Type Amount
Basic personal amount 10,171.00
Spouse or common-law partner amount Up tp 8,636.00

Prince Edward Island

Type Amount
Basic personal amount 8,000.00
Spouse or common-law partner amount Up to 6,795.00

Quebec

Type Amount
Basic personal amount 11,635.00
Spouse or common-law partner amount Up to 11,365.00
Amount for other dependents who are 18 or older 3,125.00
Child amount 2,145.00
Additional amount for person living alone (single-parent family) 1,685.00
Amount for a severe and prolonged impairment in mental or physical functions 2,645.00
Amount for a person living alone 1,365.00
Age amount 2,505.00
Amount for retirement income 2,225.00

Saskatchewan

Type Amount
Basic personal amount 16,065.00
Spouse or common-law partner amount Up to 16,065.00

Yukon 

Type Amount
Basic personal amount 11,635.00
Spouse or common-law partner amount Up to 11,635.00

 

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