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Basic personal amounts The federal personal amounts for 2023 are: Basic personal amounts Maximum basic personal amount ($) Minimum basic personal amount ($) 15,000 13,521 For more detailed information on the personal amounts, go to Form TD1. ... Tax rates and income thresholds For 2023, the Nunavut tax rates and income thresholds are: Chart 2 – 2023 Nunavut tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Territorial tax rate, V Constant ($), KP 0.00 50,877.00 0.0400 0 50,877.01 101,754.00 0.0700 1,526 101,754.01 165,429.00 0.0900 3,561 165,429.01 and over 0.1150 7,697 Personal amounts For 2023, the Nunavut non‑refundable personal tax credits are: Personal amounts Basic personal amount ($) Maximum spouse or common-law partner amount ($) Maximum amount for an eligible dependant ($) 17,925 17,925 17,925 For more detailed information on the personal amounts, see Form TD1NU, 2023 Nunavut Personal Tax Credits Return. ... The CPP contributions and the EI premiums are: CPP contributions = 0.0595 × ($1,200 – ($3,500/52)) = $67.40 EI premiums = 0.0163 × $1,200 = $19.56 Calculate annual taxable income Description Sub-amounts Amounts (1) Gross remuneration for the pay period (weekly) $1,200.00 (2) Minus CPP additional contribution ($67.40 × (0.0100/0.0595)) 11.33 the RRSP contributions * 80.00 − $(91.33) * This amount has to be deducted at source. (3) Net remuneration for the pay period (line 1 minus line 2) $1,108.67 (4) Net annual income ($1,108.67× 52 weeks) $57,650.84 (5) Minus the annual deduction for living in a prescribed zone, reported on the Form TD1 − (4,015.00) (6) Annual taxable income (line 4 minus line 5) $53,635.84 Calculate federal tax Description Sub-amounts Amounts (7) Multiply the amount on line 6 by the federal tax rate (R) based on Chart 1 $53,635.84 × 0.205 $10,995.35 (8) Minus the federal constant (K) based on the annual taxable income on line 6 (see Chart 1) − (2,935.00) (9) Federal tax (line 7 minus line 8) $8,060.35 (10) Minus the federal tax credits: the total of personal tax credit amounts reported on the federal Form TD1 $15,000.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 the Canada employment amount (annual maximum $1,368.00) 1,368.00 Total $20,286.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (11) Multiply the total on line 10 by the lowest federal tax rate for the year × 0.15 (12) Total federal tax credits − (3,042.93) (13) Total federal tax payable for the year (line 9 minus line 12) $5,017.42 Calculate territorial tax Description Sub-amounts Amounts (14) Basic territorial tax for Nunavut: Multiply the amount on line 6 by the territorial tax rate (V) based on Chart 2 $53,635.84 × 0.070 $3,754.51 (15) Minus the territorial constant (KP) based on the annual taxable income on line 6 (see Chart 2) − (1,526.00) (16) Territorial tax on income for Nunavut (line 14 minus line 15) $2,228.51 (17) Minus the territorial tax credits: the total of personal tax credit amounts reported on Form TD1NU $17,925.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 Total $21,843.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (18) Multiply the total on line 17 by the lowest territorial tax rate for the year × 0.04 (19) Total territorial tax credits − (873.73) (20) Total territorial tax payable for the year (line 16 minus line 19) $1,354.78 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (21) Total federal and territorial tax deductions for the year (line 13 plus line 20) If the result is negative, substitute $0. $6,372.20 (22) Tax deduction for the pay period: Divide the amount on line 21 by the number of pay periods in the year (52) $122.54 Page details Date modified: 2022-12-23 ...

Basic personal amounts The federal personal amounts for 2023 are: Basic personal amounts Maximum basic personal amount ($) Minimum basic personal amount ($) 15,000 13,521 For more detailed information on the personal amounts, go to Form TD1. ... Tax rates and income thresholds For 2023, the Northwest Territories tax rates and income thresholds are: Chart 2 – 2023 Northwest Territories tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Territorial tax rate, V Constant ($), KP 0.00 48,326.00 0.0590 0 48,326.01 96,655.00 0.0860 1,305 96,655.01 157,139.00 0.1220 4,784 157,139.01 and over 0.1405 7,691 Personal amounts For 2023, the Northwest Territories non-refundable personal tax credits are: 2023 Northwest Territories non refundable personal tax credits Basic personal amount ($) Maximum spouse or common-law partner amount ($) Maximum amount for an eligible dependant ($) 16,593 16,593 16,593 For more detailed information on the personal amounts, see Form TD1NT, 2023 Northwest Territories Personal Tax Credits Return. ... The CPP contributions and the EI premiums are: CPP contributions = 0.0595 × ($1,200 – ($3,500/52)) = $67.40 EI premiums = 0.0163 × $1,200 = $19.56 Calculate annual taxable income Description Sub-amounts Amounts (1) Gross remuneration for the pay period (weekly) $1,200.00 (2) Minus CPP additional contribution ($67.40 × (0.0100/0.0595)) 11.33 the RRSP contributions * 80.00 − $(91.33) * This amount has to be deducted at source. (3) Net remuneration for the pay period (line 1 minus line 2) $1,108.67 (4) Net annual income ($1,108.67 × 52 weeks) $57,650.84 (5) Minus the annual deduction for living in a prescribed zone, reported on the Form TD1 − (4,015.00) (6) Annual taxable income (line 4 minus line 5) $53,635.84 Calculate federal tax Description Sub-amounts Amounts (7) Multiply the amount on line 6 by the federal tax rate (R) based on Chart 1 $53,635.84 × 0.205 $10,995.35 (8) Minus the federal constant (K) based on the annual taxable income on line 6 (see Chart 1) − (2,953.00) (9) Federal tax (line 7 minus line 8) $8,060.35 (10) Minus the federal tax credits: the total of personal tax credit amounts reported on the federal Form TD1 $15,000.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 the Canada employment amount (annual maximum $1,368.00) 1,368.00 Total $20,286.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (11) Multiply the total on line 10 by the lowest federal tax rate for the year. × 0.15 (12) Total federal tax credits − (3,042.93) (13) Total federal tax payable for the year (line 9 minus line 12) $5,017.42 Calculate territorial tax Description Sub-amounts Amounts (14) Basic territorial tax for Northwest Territories: Multiply the amount on line 6 by the territorial tax rate (V) based on Chart 2 $53,635.84 × 0.0860 $4,612.68 (15) Minus the territorial constant (KP) based on the annual taxable income on line 6 (see Chart 2) − (1,305.00) (16) Territorial tax on income for Northwest Territories (line 14 minus line 15) $3,307.68 (17) Minus the territorial tax credits: the total of personal tax credit amounts reported on Form TD1NT $16,593.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 Total $20,511.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (18) Multiply the total on line 17 by the lowest territorial tax rate for the year × 0.059 (19) Total territorial tax credits − (1,210.16) (20) Total territorial tax payable for the year (line 16 minus line 19) $2,097.52 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (21) Total federal and territorial tax deductions for the year (line 13 plus line 20) If the result is negative, substitute $0. $7,114.94 (22) Tax deduction for the pay period: Divide the amount on line 21 by the number of pay periods in the year (52). $136.83 Page details Date modified: 2022-12-23 ...

Tax rates and income thresholds For 2023, the federal tax rates and income thresholds are: Chart 1 – 2023 federal tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Federal tax rate, R Constant ($), K 0.00 53,359.00 0.1500 0 53,359.01 106,717.00 0.2050 2,935 106,717.01 165,430.00 0.2600 8,804 165,430.01 235,675.00 0.2900 13,767 235,675.01 and over 0.3300 23,194 Canada Employment Amount The non-refundable tax credit for CEA is built into the federal payroll deductions tables. ... Basic personal amounts The federal personal amounts for 2023 are: Basic personal amounts Maximum basic personal amount ($) Minimum basic personal amount ($) 15,000 13,521 For more detailed information on the personal amounts, go to Form TD1. ... The CPP contributions and the EI premiums are: CPP contributions = 0.0595 × ($1,200 – ($3,500/52)) = $67.40 EI premiums = 0.0163 × $1,200 = $19.56 Calculate annual taxable income Description Sub-amounts Amounts (1) Gross remuneration for the pay period (weekly) $1,200.00 (2) Minus CPP additional contribution ($67.40 × (0.0100/0.0595)) 11.33 the RRSP contributions * 80.00 − $(91.33) * This amount has to be deducted at source. (3) Net remuneration for the pay period (line 1 minus line 2) $1,108.67 (4) Annual net income ($1,108.67 × 52 weeks) $57,650.84 (5) Minus the annual deduction for living in a prescribed zone, reported on the federal Form TD1 − (0.00) (6) Annual taxable income (line 4 minus line 5) $57,650.84 Calculate federal tax Description Sub-amounts Amounts (7) Multiply the amount on line 6 by the federal tax rate based on Chart 1 $57,650.84 × 0.205 $11,818.42 (8) Minus the federal constant based on the annual taxable income on line 6 (go to Chart 1) − (2,935.00) (9) Federal tax (line 7 minus line 8) $8,883.42 (10) Minus the federal tax credits: the total of personal tax credit amounts reported on the federal Form TD1 $15,000.00 the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 the Canada employment amount (annual maximum $1,368.00) 1,368.00 Total $20,286.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (11) Multiply the total on line 10 by the lowest federal tax rate for the year. × 0.15 (12) Total federal tax credits − ($3,042.93) (13) Total federal tax payable for the year (line 9 minus line 12) $5,840.49 Calculate provincial tax Description Sub-amounts Amounts (14) Basic provincial tax for British Columbia: Multiply the amount on line 6 by the provincial tax rate based on Chart 2 $57,650.84 × 0.0770 $4,439.11 (15) Minus the provincial constant based on the annual taxable income on line 6 (go to Chart 2) − (1,205.00) (16) Provincial tax on income for British Columbia (line 14 minus line 15) $3,234.11 (17) Minus the provincial tax credits: the total of personal tax credit amounts reported on Form TD1BC $11,981.00 the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 Total $15,899.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (18) Multiply the total on line 17 by the lowest provincial tax rate for the year. × 0.0506 (19) Total provincial tax credits − ($804.50) (20) Provincial tax payable before reduction (line 16 minus line 19) $2,429.61 (21) Minus the British Columbia tax reduction: where net income (line 4) is less than or equal to $23,179, the tax reduction is $521 where net income (line 4) is greater than $23,179 and less than or equal to $37,814, the tax reduction is $521 minus 3.56% of the income greater than $23,179 where net income (line 4) is greater than $37,814, the tax reduction is $0 − ($0.00) (22) Total provincial tax payable for the year (line 20 minus line 21) $2,429.61 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (23) Total federal and provincial tax deductions for the year (line 13 plus line 22). ...

Basic personal amounts The federal personal amounts for 2023 are: Basic personal amounts Maximum basic personal amount ($) Minimum basic personal amount ($) 15,000 13,521 For more detailed information on the personal amounts, go to Form TD1. ... Tax rates and income thresholds For 2023, the Saskatchewan tax rates and income thresholds are: Chart 2 – 2023 Saskatchewan tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP 0.00 49,720.00 0.1050 0 49,720.01 142,058.00 0.1250 994 142,058.01 and over 0.1450 3,836 Personal amounts For 2023, Saskatchewan’s non‑refundable personal tax credits are: 2023 Saskatchewan non refundable personal tax credits Basic personal amount ($) Maximum spouse or common-law partner amount ($) Maximum amount for an eligible dependant ($) 17,661 17,661 17,661 For more detailed information on the personal amounts, see Form TD1SK, 2023 Saskatchewan Personal Tax Credits Return. ... The CPP contributions and the EI premiums are: CPP contributions = 0.0595 × ($1,200 – ($3,500/52)) = $67.40 EI premiums = 0.0163 × $1,200 = $19.56 Calculate annual taxable income Description Sub-amounts Amounts (1) Gross remuneration for the pay period (weekly) $1,200.00 (2) Minus CPP additional contribution ($67.40 × (0.0100/0.0595)) 11.33 the RRSP contributions * 80.00 − $(91.33) * This amount has to be deducted at source. (3) Net remuneration for the pay period $1,108.67 (4) Net annual income ($1,108.67 × 52 weeks) $57,650.84 (5) Minus the annual deduction for living in a prescribed zone, reported on Form TD1 − (0.00) (6) Annual taxable income $57,650.84 Calculate federal tax Description Sub-amounts Amounts (7) Basic federal tax: Multiply the amount on line 6 by the federal tax rate (R) based on Chart 1 $57,650.84 × 0.205 $11,818.42 (8) Minus the federal constant (K) based on the annual taxable income on line 6 (see Chart 1) − (2,935.00) (9) Federal tax (line 7 minus line 8) $8,883.42 (10) Minus the federal tax credits: the total of personal tax credit amounts reported on the federal Form TD1 $15,000.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 the Canada employment amount (annual maximum $1,368.00) 1,368.00 Total $20,286.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (11) Multiply the total on line 10 by the lowest federal tax rate for the year. × 0.15 (12) Total federal tax credits − (3,042.93) (13) Total federal tax payable for the year (line 9 minus line 12) $5,840.49 Calculate provincial tax Description Sub-amounts Amounts (14) Basic provincial tax for Saskatchewan: Multiply the amount on line 6 by the provincial tax rate (V) based on Chart 2 $57,650.84 × 0.125 $7,206.36 (15) Minus the provincial constant (KP) based on the annual taxable income on line 6 (see Chart 2) − (994.00) (16) Provincial tax on income for Saskatchewan (line 14 minus line 15) $6,212.36 (17) Minus the provincial tax credits: the total of personal tax credit amounts reported on Form TD1SK $17,661.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 Total $21,579.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (18) Multiply the total on line 17 by the lowest provincial tax rate for the year. × 0.105 (19) Total provincial tax credits $2,265.82 (20) Total provincial tax payable for the year (line 16 minus line 19) $3,946.54 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (21) Total federal and provincial tax deductions for the year (line 13 plus line 20). ...

Basic personal amounts The federal personal amounts for 2023 are: Maximum basic personal amount ($) Minimum basic personal amount ($) 15,000 13,521 For more detailed information on the personal amounts, go to Form TD1. ... Personal amounts For 2023, the Ontario non‑refundable personal tax credits are: Ontario non-refundable personal tax credits Basic personal amount ($) Maximum spouse or common-law partner amount ($) Maximum amount for an eligible dependant ($) 11,865 11,082 11,082 For more detailed information on the personal amounts, see Form TD1ON, 2023 Ontario Personal Tax Credits Return. ... The CPP contributions and the EI premiums are: CPP contributions = 0.0595 × ($1,200 – ($3,500/52)) = $67.40 EI premiums = 0.0163 × $1,200 = $19.56 Calculate annual taxable income Description Sub-amounts Amounts (1) Gross remuneration for the pay period (weekly) $1,200.00 (2) Minus CPP additional contribution ($67.40 × (0.0100/0.0595)) 11.33 the RRSP contributions * 80.00 * This amount has to be deducted at source. − $(91.33) (3) Net remuneration for the pay period $1,108.67 (4) Annual net income ($1,108.67 × 52 weeks) $57,650.84 (5) Minus the annual deduction for living in a prescribed zone, reported on Form TD1 − (0.00) (6) Annual taxable income $57,650.84 Calculate federal tax Description Sub-amounts Amounts (7) Multiply the amount on line 6 by the federal tax rate (R) based on Chart 1 $57,650.84 × 0.205 $11,818.42 (8) Minus the federal constant (K) based on the annual taxable income on line 6 (see Chart 1) − (2,935.00) (9) Federal tax (line 7 minus line 8) $8,883.42 (10) Minus the federal tax credits: the total of personal tax credit amounts reported on the federal Form TD1 $15,000.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 the Canada employment amount (annual maximum $1,368.00) 1,368.00 Total $20,286.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (11) Multiply the total on line 10 by the lowest federal tax rate for the year. × 0.15 (12) Total federal tax credits − (3,042.93) (13) Total federal tax payable for the year (line 9 minus line 12) $5,840.49 Calculate provincial tax Description Sub-amounts Amounts (14) Basic provincial tax for Ontario: Multiply the amount on line 6 by the provincial tax rate (V) based on Chart 2 $57,650.84 × 0.0915 $5,275.05 (15) Minus the provincial constant (KP) based on the annual taxable income on line 6 (See Chart 2) − (2,018.00) (16) Provincial tax on income for Ontario (line 14 minus line 15) $3,257.05 (17) Minus the provincial tax credits: the total of personal tax credit amounts reported on Form TD1ON $11,865.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) $2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * $1,002.45 Total $15,783.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (18) Multiply the total on line 17 by the lowest provincial tax rate for the year. × 0.0505 (19) Total provincial tax credits − (797.05) (20) Basic provincial tax (line 16 minus line 19) $2,460.00 (21) Add provincial surtax Where line 20 is less than or equal to $5,315, the surtax is $0 Where line 20 is greater than $5,315 and less than or equal to $6,802, the surtax is 20% of line 20 that is more than $5,315 $0.00 Where line 20 is greater than $6,802, the surtax is 20% of line 20 that is more than $5,315 plus 36% of line 20 that is more than $6,802 0.00 Provincial surtax + 0.00 (22) Total provincial tax including surtax $2,460.00 (23) Add Ontario health premium Determine the premium based on the annual taxable income (line 6) and the explanation on page A-6. ...

Tax rates and income thresholds For 2023, the federal tax rates and income thresholds are: Chart 1 – 2023 federal tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Federal tax rate, R Constant ($), K 0.00 53,359.00 0.1500 0 53,359.01 106,717.00 0.2050 2,935 106,717.01 165,430.00 0.2600 8,804 165,430.01 235,675.00 0.2900 13,767 235,675.01 and over 0.3300 23,194 Canada Employment Amount The non-refundable tax credit for CEA is built into the federal payroll deductions tables. ... Nova Scotia tax for 2023 Tax rates and income thresholds For 2023, the Nova Scotia tax rates and income thresholds are: Chart 2 – 2023 Nova Scotia tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP 0.00 29,590.00 0.0879 0 29,590.01 59,180.00 0.1495 1,823 59,180.01 93,000.00 0.1667 2,841 93,000.01 150,000.00 0.1750 3,613 150,000.01 and over 0.2100 8,863 Personal amounts For 2023, the Nova Scotia non‑refundable personal tax credits are: Basic federal personal amounts for 2023 Maximum basic personal amount ($) Maximum spouse or common-law partner amount ($) Maximum amount for an eligible dependant ($) 11,481 8,481 8,481 For more detailed information on the personal amounts, see Form TD1NS, 2023 Nova Scotia Personal Tax Credits Return. ... The CPP contributions and the EI premiums are: CPP contributions = 0.0595 × ($1,200 – ($3,500/52)) = $67.40 EI premiums = 0.0163 × $1,200 = $19.56 Calculate annual taxable income Description Sub-amounts Amounts (1) Gross remuneration for the pay period (weekly) $1,200.00 (2) Minus CPP additional contribution ($67.40 × (0.0100/0.0595)) 11.33 the RRSP contributions * 80.00 − $(91.33) * This amount has to be deducted at source. (3) Net remuneration for the pay period (line 1 minus line 2) $1,108.67 (4) Net annual income ($1,108.67 × 52 weeks) $57,650.84 (5) Minus the annual deduction for living in a prescribed zone, reported on the Form TD1 − (0.00) (6) Annual taxable income (line 4 minus line 5) $57,650.84 Calculate federal tax Description Sub-amounts Amounts (7)-- Multiply the amount on line 6 by the federal tax rate (R) based on Chart 1 $57,650.84 × 0.205-- $11,818.42 (8) Minus the federal constant (K) based on the annual taxable income on line 6 (see to Chart 1)- − (2,935.00) (9)-- Federal tax (line 7 minus line 8)- $8,883.42 (10)- Minus the federal tax credits:-- the total of personal tax credit amounts reported on the federal Form TD1 $15,000.00- the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76- the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45- the Canada employment amount (annual maximum $1,368.00) 1,368.00- Total $20,286.21- *-Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations-- (11)- Multiply the total on line 10 by the lowest federal tax rate for the year. × 0.15- (12)- Total federal tax credits- − (3,042.93) (13)- Total federal tax payable for the year (line 9 minus line 12)- $5,840.49 Calculate provincial tax Description Sub-amounts Amounts (14) Basic provincial tax for Nova Scotia: Multiply the amount on line 6 by the provincial tax rate (V) based on Chart 2 $57,650.84 × 0.1495 $8,618.80 (15) Minus the provincial constant (KP) based on the annual taxable income on line 6 (see Chart 2)- − (1,823.00) (16) Provincial tax on income for Nova Scotia (line 14 minus line 15)- $6,795.80 (17) Minus the provincial tax credits: the total of personal tax credit amounts reported on Form TD1NS $11,481.00- the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76- the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45- Total $15,933.21- *-Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations-- (18) Multiply the total on line 17 by the lowest provincial tax rate for the year. × 0.0879- (19) Total provincial tax credits- − (1,353.59) (20) Total provincial tax payable for the year (line 16 minus line 19)- $5,442.21 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (21) Total federal and provincial tax deductions for the year (line 13 plus line 20). ...

Tax rates and income thresholds For 2023, the federal tax rates and income thresholds are: Chart 1 – 2023 federal tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Federal tax rate, R Constant ($), K 0.00 53,359.00 0.1500 0 53,359.01 106,717.00 0.2050 2,935 106,717.01 165,430.00 0.2600 8,804 165,430.01 235,675.00 0.2900 13,767 235,675.01 and over 0.3300 23,194 Canada Employment Amount The non-refundable tax credit for CEA is built into the federal payroll deductions tables. ... Basic personal amounts The federal personal amounts for 2023 are: Basic personal amounts for 2023 Maximum basic personal amount ($) Minimum basic personal amount ($) 15,000 13,521 For more detailed information on the personal amounts, go to Form TD1. ... The CPP contributions and the EI premiums are: CPP contributions = 0.0595 × ($1,200 – ($3,500/52)) = $67.40 EI premiums = 0.0163 × $1,200 = $19.56 Calculate annual taxable income Description Sub-amounts Amounts (1) Gross remuneration for the pay period (weekly) $1,200.00 (2) Minus CPP additional contribution ($67.40 × (0.0100/0.0595)) 11.33 the RRSP contributions * 80.00 − $(91.33) * This amount has to be deducted at source. (3) Net remuneration for the pay period (line 1 minus line 2) $1,108.67 (4) Net annual income ($1,108.67 × 52 weeks) $57,650.84 (5) Minus the annual deduction for living in a prescribed zone, reported on the Form TD1 − (0.00) (6) Annual taxable income (line 4 minus line 5) $57,650.84 Calculate federal tax Description Sub-amounts Amounts (7)-- Multiply the amount on line 6 by the federal tax rate (R) based on Chart 1 $57,650.84 × 0.205--- $11,818.42 (8) Minus the federal constant (K) based on the annual taxable income on line 6 (go to Chart 1)- − (2,935.00) (9)-- Federal tax (line 7 minus line 8)- $8,883.42 (10)- Minus the federal tax credits:-- the total of personal tax credit amounts reported on the federal Form-TD1 $15,000.00- the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76- the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45- the Canada employment amount (annual maximum $1,368.00) 1,368.00------- Total $20,286.21- *-Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations-- (11)- Multiply the total on line 10 by the lowest federal tax rate for the year. × 0.15- (12)- Total federal tax credits- − (3,042.93) (13)- Total federal tax payable for the year (line 9 minus line 12)- $5,840.49 Calculate provincial tax Description Sub-amounts Amounts (14) Basic provincial tax for Newfoundland and Labrador: Multiply the amount on line 6 by the provincial tax rate based (V) on Chart 2 $57,650.84 × 0.1450 $8,359.37 (15) Minus the provincial constant (KP) based on the annual taxable income on line 6 (go to Chart 2)- − (2,405.00) (16) Provincial tax on income for Newfoundland and Labrador (line 14 minus line 15)- $5,954.37 (17) Minus the provincial tax credits:-- the total of personal tax credit amounts reported on Form TD1NL $10,382.00- the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76- the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45- Total $14,300.21- *-Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations-- (18) Multiply the total on line 19 by the lowest provincial tax rate for the year. × 0.087- (19) Total provincial tax credits- − (1,244.12) (20) Total provincial tax payable for the year (line 16 minus line 19)- $4,710.25 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (21) Total federal and provincial tax deductions for the year (line 13 plus line 21). ...

Basic personal amounts The federal personal amounts for 2023 are: Basic personal amounts Maximum basic personal amount ($) Minimum basic personal amount ($) 15,000 13,521 For more detailed information on the personal amounts, go to Form TD1. ... Tax rates and income thresholds For 2023, the New Brunswick tax rates and income thresholds are: Chart 2 – 2023 New Brunswick tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Provincial tax rate, V Constant ($), KP 0.00 47,715.00 0.0940 0 47,715.01 95,431.00 0.1400 2,195 95,431.01 176,756.00 0.1600 4,104 176,756.01 and over 0.1950 10,290 Personal amounts For 2023, the New Brunswick non-refundable personal tax credits are: 2023 New Brunswick non refundable personal tax credits Basic personal amount ($) Maximum spouse or common-law partner amount ($) Maximum amount for an eligible dependant ($) 12,458 10,741 10,741 For more detailed information on the personal amounts, go to Form TD1NB, 2023 New Brunswick Personal Tax Credits Return. ... The CPP contributions and the EI premiums are: CPP contributions = 0.0595 × ($1,200 – ($3,500/52)) = $67.40 EI premiums = 0.0163 × $1,200 = $19.56 Calculate annual taxable income Description Sub-amounts Amounts (1) Gross remuneration for the pay period (weekly) $1,200.00 (2) Minus CPP additional contribution ($67.40 × (0.0100/0.0595)) 11.33 the RRSP contributions * 80.00 &nbsp &nbsp &nbsp − $(91.33) * This amount has to be deducted at source. (3) Net remuneration for the pay period $1,108.67 (4) Net annual income ($1,108.67 × 52 weeks) $57,650.84 (5) Minus the annual deduction for living in a prescribed zone, reported on Form TD1 − (0.00) (6) Annual taxable income $57,650.84 Calculate federal tax Description Sub-amounts Amounts (7) Multiply the amount on line 6 by the federal tax rate (R) based on Chart 1 $57,650.84 × 0.205 $11,818.42 (8) Minus the federal constant (K) based on the annual taxable income on line 6 (see Chart 1) − (2,935.00) (9) Federal tax (line 7 minus line 8) $8,883.42 (10) Minus the federal tax credits: the total of personal tax credit amounts reported on the federal Form TD1 $15,000.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) $2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * $1,002.45 the Canada employment amount (annual maximum $1,368.00) $1,368.00 Total $20,286.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (11) Multiply the total on line 10 by the lowest federal tax rate for the year. × 0.15 (12) Total federal tax credits − (3,042.93) (13) Total federal tax payable for the year (line 9 minus line 12) $5,840.49 Calculate provincial tax Description Sub-amounts Amounts (14) Basic provincial tax for New Brunswick: Multiply the amount on line 6 by the provincial tax rate (V) based on Chart 2 $57,650.84 × 0.1400 $8,071.12 (15) Minus the provincial constant (KP) based on the annual taxable income on line 6 (see Chart 2) (2,195.00) (16) Provincial tax on income for New Brunswick (line 14 minus line 15) $5,876.12 (17) Minus the provincial tax credits: the total of personal tax credit amounts reported on Form TD1NB $12,458.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) $2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * $1,002.45 Total $16,376.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (18) Multiply the total on line 17 by the lowest provincial tax rate for the year. × 0.0940 (19) Total provincial tax credits (1,539.36) (20) Basic provincial tax (line 16 minus line 19) $4,336.76 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (27) Total federal and provincial tax deductions for the year (line 13 plus line 26). ...

Table of contents New for Newfoundland and Labrador for 2021 Newfoundland and Labrador benefits for individuals and families Newfoundland and Labrador child benefit (and mother baby nutrition supplement) Newfoundland and Labrador income supplement Newfoundland and Labrador seniors' benefit File your return Completing your Newfoundland and Labrador forms Definitions Form NL428, Newfoundland and Labrador Tax When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Part A – Newfoundland and Labrador tax on taxable income Newfoundland and Labrador tax rates for 2021 Part B – Newfoundland and Labrador non-refundable tax credits Newcomers to Canada and emigrants Line 58120 – Spouse or common-law partner amount Line 58160 – Amount for an eligible dependant Line 58200 – Amount for infirm dependants age 18 or older Line 58315 – Volunteer firefighters' amount Line 58316 – Search and rescue volunteers’ amount Line 58320 – Child care amount Line 58330 – Adoption expenses Line 58360 – Pension income amount Line 58400 – Caregiver amount Line 58440 – Disability amount for self Line 58480 – Disability amount transferred from a dependant Line 58560 – Your tuition and education amounts Line 58600 – Tuition and education amounts transferred from a child or grandchild Line 58689 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2004 or later Line 58729 – Allowable amount of medical expenses for other dependants Part C – Newfoundland and Labrador tax Line 57 – Newfoundland and Labrador tax on split income Line 64 – Newfoundland and Labrador additional tax for minimum tax purposes Line 66 – Provincial foreign tax credit Line 69 – Newfoundland and Labrador political contribution tax credit Line 71 – Direct equity tax credit Line 73 – Resort property investment tax credit Line 75 – Venture capital tax credit Newfoundland and Labrador low-income tax reduction Line 79 – Unused low-income tax reduction from your spouse or common-law partner Adjusted family income calculation for the Newfoundland and Labrador low-income tax reduction Line 89 – Reduction for spouse or common-law partner Line 90 – Reduction for an eligible dependant Unused low-income tax reduction that your spouse or common-law partner can claim Form NL 479, Newfoundland and Labrador Credits Physical activity tax credit Research and Development Tax Credit (Individuals) New for Newfoundland and Labrador for 2021 The personal income levels used to calculate your Newfoundland and Labrador tax have changed. ... Line 58320 – Child care amount You can claim this amount if you met the rules for claiming the amount on line 21400 of your return. ... Line 89 – Reduction for spouse or common-law partner Claim $481 if you had a spouse or common-law partner on December 31, 2021. ...

Tax rates and income thresholds For 2023, the federal tax rates and income thresholds are: Chart 1 – 2023 federal tax rates and income thresholds Annual taxable income ($) from Annual taxable income ($) to Federal tax rate, R Constant ($), K 0.00 53,359.00 0.1500 0 53,359.01 106,717.00 0.2050 2,935 106,717.01 165,430.00 0.2600 8,804 165,430.01 235,675.00 0.2900 13,767 235,675.01 and over 0.3300 23,194 Canada Employment Amount The non-refundable tax credit for CEA is built into the federal payroll deductions tables. ... Basic personal amounts The federal personal amounts for 2023 are: Basic personal amounts Maximum basic personal amount ($) Minimum basic personal amount ($) 15,000 13,521 For more detailed information on the personal amounts, go to Form TD1. ... The CPP contributions and the EI premiums are: CPP contributions = 0.0595 × ($1,200 – ($3,500/52)) = $67.40 EI premiums = 0.0163 × $1,200 = $19.56 Calculate annual taxable income Description Sub-amounts Amounts (1) Gross remuneration for the pay period (weekly) $1,200.00 (2) Minus CPP additional contribution ($67.40 × (0.0100/0.0595)) 11.33 the RRSP contributions * 80.00 − $(91.33) * This amount has to be deducted at source. (3) Net remuneration for the pay period $1,108.67 (4) Net annual income ($1,108.67 × 52 weeks) $57,650.84 (5) Minus the annual deduction for living in a prescribed zone, reported on Form TD1 − (0.00) (6) Annual taxable income $57,650.84 Calculate federal tax Description Sub-amounts Amounts (7) Basic federal tax: Multiply the amount on line 6 by the federal tax rate (R) based on Chart 1 $57,650.84 × 0.205 $11,818.42 (8) Minus the federal constant (K) based on the annual taxable income on line 6 (see Chart 1) − (2,935.00) (9) Federal tax (line 7 minus line 8) $8,883.42 (10) Minus the federal tax credits: the total of personal tax credit amounts reported on the federal Form TD1 $15,000.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45)* ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45)* 1,002.45 the Canada employment amount (annual maximum $1,368.00) 1,368.00 Total $20,286.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (11) Multiply the total on line 10 by the lowest federal tax rate for the year. × 0.15 (12) Total federal tax credits − ($3,042.93) (13) Total federal tax payable for the year (line 9 minus line 12) $5,840.49 Calculate provincial tax Description Sub-amounts Amounts (14) Basic provincial tax for Prince Edward Island: Multiply the amount on line 6 by the provincial tax rate (V) based on Chart 2 $57,650.84 × 0.138 $7,955.82 (15) Minus the provincial constant (KP) based on the annual taxable income on line 6 (see Chart 2) − (1,279.00) (16) Provincial tax on income for Prince Edward Island (line 14 minus line 15) $6,676.82 (17) Minus the provincial tax credits: the total of personal tax credit amounts reported on Form TD1PE $12,000.00 the CPP base contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $3,123.45) * ($67.40 × (0.0495/0.0595) × 52) 2,915.76 the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $1,002.45) * 1,002.45 Total $15,918.21 * Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later calculations (18) Multiply the total on line 17 by the lowest provincial tax rate for the year × 0.098 (19) Total provincial tax credits − ($1,559.98) (20) Basic provincial tax (line 16 minus line 19) $5,116.84 (21) Add provincial surtax: where line 20 is less than or equal to $12,500, the surtax is $0 where line 20 is greater than $12,500, the surtax is 10% of line 20 that exceeds $12,500 0.00 (22) Total provincial tax payable for the year (line 20 plus line 21) $5,116.84 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (23) Total federal and provincial tax deductions for the year (line 13 plus line 22). ...