Canada Tax: Federal and provincial tax, tax brackets and due dates

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Canada Tax

In Canada, taxpayers pay income tax to the federal government and to the government of the province/territory where they reside. In all provinces/territories except Québec, the federal government collects the provincial/territorial tax and gives it back to them in the form of various programs. Québec collects and manages its own income tax. Tax credits, rebates and various amounts that individuals may be entitled to are used to reduce the income tax they have to pay.

Yearly Tax Returns

In all provinces/territories except Québec :

  • One tax return for individuals
  • On the T1 General tax form
  • For federal income tax and for provincial/territorial income tax
  • Mailed or submitted electronically (NETFILE)  to the Canada Revenu Agency (CRA)
  • Due date: April 30th

In Québec :

  • Two tax returns for individuals
  • Federal return: same as the rest of Canada
  • Québec return:
    • On the TP1 tax form
    • Mailed or submitted electronically (NetFile Québec) to Revenu Québec
    • Due date: April 30th


Tax brackets

2016 Federal tax rates
Those are used to determine how much income tax you have to pay the CRA on your taxable income.

  • 15% on the first $45,282 of taxable income
  • 20.5% on the next $45,281 of taxable income (over $45,282 up to $90,563), +
  • 26% on the next $49,825 of taxable income (over $90,563 up to $140,388)
  • 29% on the next $59,612 of taxable income (over $140,388 up to $200,000), +
  • 33% of taxable income over $200,000.

2016 Provincial/territorial tax rates

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