Canada Income Tax Rates: Federal, Provincial and Territorial Guide

Canada uses a progressive personal income tax system with federal tax and, in most cases, separate provincial or territorial tax. This guide explains the framework, links to official current information and preserves the 2013 rate tables for historical reference.

How personal income tax works in Canada

Under the federal Income Tax Act, individuals may be liable for income tax based on residency and taxable income. Section 2 establishes the general income tax liability; section 117 sets out federal tax computation and rates, subject to amendments applicable to each tax year. Provinces and territories generally impose additional personal income tax under their own legislation.

Canada uses marginal tax brackets: each applicable rate is generally charged only on the portion of taxable income within that bracket, not on the taxpayer's entire income. Tax credits, deductions, surtaxes and other adjustments may change the final tax payable. Quebec administers its own provincial personal income tax system, while the Canada Revenue Agency administers federal tax and most other provincial or territorial personal income taxes.

Official legislation: Income Tax Act (Canada). Current tax information: Canada Revenue Agency - individuals and Revenu Quebec.

Where to find current Canadian income tax rates

For the current tax year, review the CRA income tax rates information and the official tax packages by year and jurisdiction. Check the relevant provincial or territorial government guidance for additional rules.

Historical Canadian personal income tax rates for 2013

The following tables reproduce the rates and bracket thresholds appearing in the original 2013 article. They are retained as an archive and have not been independently verified against historical government publications. In particular, do not rely on these tables for preparing or amending a tax return without checking official records for 2013.

Understanding historical rates and filing obligations

These figures represent stated marginal rates before any applicable credits, surtaxes or special rules. A historical tax calculation may also depend on residence on the relevant date, income type, filing status and the legislation in force for that year. Consult the CRA's tax-year-specific publications or a qualified Canadian tax professional before acting on historical figures.

Official Canadian tax resources

• Canada Revenue Agency - income tax rates
• CRA - income tax package for all provinces and territories
• CRA - federal income tax and benefit information
• Revenu Quebec - personal income tax
• Federal Income Tax Act