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Brackets

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250,000.00 Delete line for 2017 as no longer applicable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

Bracket Changes

The majority of tax related information is stored in "Brackets" used in the calculation of payroll controls.

To perform a search, go to the NAV Search bar and begin typing "bracket". From the short list, select: 

In all cases, we will use the Copy function to create new records and the Details button to update the rates, limits and amounts as they apply to the new taxation year. These images are from version 2016 and the form layout may vary from your version of the product.

General Instructions

Copying an Existing Bracket

1. From the Brackets form, highlight the bracket you wish to modify (based on the list of affected brackets contained in this document).

2. If you find more than one bracket with the same Code, select the Code with the most recent Effective Date.

3. With the desired line highlighted, choose the Copy button.

4. On the Copy Bracket form, enter the Effective Date of the new bracket.

5. Choose OK on the Copy Brackets form.

6. From the Brackets form, highlight the new line with the Code and Effective Date used in the above steps.

7. Choose the Details button.

8. Complete the Bracket Details form using the descriptions included in this document.

9. Close the Bracket Details form when completed.

10. From the Brackets form, choose the next Code and repeat steps 2 through 10.

Detailed Example using CPP LIMITS

Once the Brackets form is open, select the existing relevant record and click the Copy button. Enter the New Effective Date and click OK.

Change values as required using the detail in the following Federal and Provincial tables.

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