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Calculate annual taxable income Description Sub-amounts Amounts (1)   Gross remuneration for the pay period (weekly)   $1,100.00 (2)   Minus     the other amounts authorized by a tax services office 0.00   the RRSP contributions * 80.00 − (80.00) *  This amount has to be deducted at source ...     (3)   Net remuneration for the pay period (line 1 minus line 2)   $1,020.00 (4)   Annual net income ($1,020 × 52 weeks)   $53,040.00 (5)   Minus the annual deduction for living in a prescribed zone, reported on the federal Form TD1 n/a (6)   Annual taxable income (line 4 minus line 5)   $53,040.00 Calculate federal tax Description Sub-amounts Amounts (7)   Multiply the amount on line 6 by the federal tax rate based on chart 1 × 0.22     $11,668.80 (8) Minus the federal constant based on the annual taxable income on line 6 (see chart 1) − (3,077.00) (9)   Federal tax (line 7 minus line 8)   $8,591.80 (10)   Minus the federal tax credits:     the total of personal tax credit amounts reported on the federal Form TD1 $11,138.00 the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $2,425.50) * 2,425.50   the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $913.68) * 913.68   the Canada employment credit (annual maximum $1,127.00) 1,127.00          Total $15,604.18   * 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 ...   $ 7,319.52 (15) Minus the provincial constant 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)   $ 6,040.52 (17) Minus the provincial tax credits:    - the total of personal tax credit amounts reported on Form TD1PE 7,708.00  - the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $2,425.50) * 2,425.50  - the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $913.68) * 913.68   Total 11,047.18   * 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   − (1,082.62) (20) Basic provincial tax (line 16 minus line 19)    $ 4,957.90 (21) 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 21) ...

Calculate annual taxable income Description Sub-amounts Amounts (1)   Gross remuneration for the pay period (weekly)   $1,100.00 (2)   Minus     the other amounts authorized by a tax services office 0.00   the RRSP contributions * 80.00 − (80.00) *  This amount has to be deducted at source ...     (3)   Net remuneration for the pay period (line 1 minus line 2)   $1,020.00 (4)   Annual net income ($1,020 × 52 weeks)   $53,040.00 (5)   Minus the annual deduction for living in a prescribed zone, reported on the federal Form TD1 n/a (6)   Annual taxable income (line 4 minus line 5)   $53,040.00 Calculate federal tax Description Sub-amounts Amounts (7)   Multiply the amount on line 6 by the federal tax rate based on chart 1 × 0.22     $11,668.80 (8) Minus the federal constant based on the annual taxable income on line 6 (see chart 1) − (3,077.00) (9)   Federal tax (line 7 minus line 8)   $8,591.80 (10)   Minus the federal tax credits:     the total of personal tax credit amounts reported on the federal Form TD1 $11,138.00 the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $2,425.50) * 2,425.50   the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $913.68) * 913.68   the Canada employment credit (annual maximum $1,127.00) 1,127.00          Total $15,604.18   * 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 − (2,340.63) (13)  Total federal tax payable for the year (line 9 minus line 12)   $6,251.17 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 based on Chart 2   $ 7,860.53 (15) Minus the provincial constant based on the annual taxable income on line 6 (see Chart 2)   − (2,020.00) (16) Provincial tax on income for New Brunswick (line 14 minus line 15)   $ 5,840.53 (17) Minus the provincial tax credits:    - the total of personal tax credit amounts reported on Form TD1NB $ 9,472.00  - the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $2,425.50) * 2,425.50  - the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $913.68) * 913.68   Total $ 12,811.18   * 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. × 0.0910   (19) Total provincial tax credits   − (1,240.12) (20) Total provincial tax payable for the year (line 16 minus line 19)   4,600.41 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). ...

Calculate annual taxable income Description Sub-amounts Amounts (1)   Gross remuneration for the pay period (weekly)   $1,100.00 (2)   Minus     the other amounts authorized by a tax services office 0.00   the RRSP contributions * 80.00 − (80.00) *  This amount has to be deducted at source ...     (3)   Net remuneration for the pay period (line 1 minus line 2)   $1,020.00 (4)   Annual net income ($1,020 × 52 weeks)   $53,040.00 (5)   Minus the annual deduction for living in a prescribed zone, reported on the federal Form TD1 n/a (6)   Annual taxable income (line 4 minus line 5)   $53,040.00 Calculate federal tax Description Sub-amounts Amounts (7)   Multiply the amount on line 6 by the federal tax rate based on chart 1 × 0.22     $11,668.80 (8) Minus the federal constant based on the annual taxable income on line 6 (see chart 1) − (3,077.00) (9)   Federal tax (line 7 minus line 8)   $8,591.80 (10)   Minus the federal tax credits:     the total of personal tax credit amounts reported on the federal Form TD1 $11,138.00 the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $2,425.50) * 2,425.50   the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $913.68) * 913.68   the Canada employment credit (annual maximum $1,127.00) 1,127.00          Total $15,604.18   * 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 − (2,340.63) (13)  Total federal tax payable for the year (line 9 minus line 12)   $6,251.17 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 on Chart 2   $ 6,630.00 (15) Minus the provincial constant based on the annual taxable income on line 6 (see Chart 2)   − (1,644.00) (16) Provincial tax on income for Newfoundland and Labrador (line 14 minus line 15)   $ 4,986.00 (17) Minus the provincial tax credits:    - the total of personal tax credit amounts reported on Form TD1NL $ 8,578.00  - the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $2,425.50) * 2,425.50  - the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $913.68) * 913.68   Total $ 11,917.18   * 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. × 0.0770   (19) Total provincial tax credits   − (917.62) (20) Total provincial tax payable for the year (line 16 minus line 19)   4,068.38 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). ...

See MyCRA – the web app for individual taxpayers on the go. Notice of assessment – Your notice of assessment will have a new look that makes it easier to see the most essential information first. ... Symbols ⬤ = deemed residents of Canada ▮ = non-residents of Canada ▲ = non-residents of Canada electing under sections 217 or 216.1 of the Income Tax Act Is this tax package for you? ... MyCRA – the web app for individual taxpayers on the go Getting ready to file? ...

Calculate annual taxable income Description Sub-amounts Amounts (1)   Gross remuneration for the pay period (weekly)   $1,100.00 (2)   Minus     the other amounts authorized by a tax services office 0.00   the RRSP contributions * 80.00 − (80.00) *  This amount has to be deducted at source ...     (3)   Net remuneration for the pay period (line 1 minus line 2)   $1,020.00 (4)   Annual net income ($1,020 × 52 weeks)   $53,040.00 (5)   Minus the annual deduction for living in a prescribed zone, reported on the federal Form TD1 n/a (6)   Annual taxable income (line 4 minus line 5)   $53,040.00 Calculate federal tax Description Sub-amounts Amounts (7)   Multiply the amount on line 6 by the federal tax rate based on chart 1 × 0.22     $11,668.80 (8) Minus the federal constant based on the annual taxable income on line 6 (see chart 1) − (3,077.00) (9)   Federal tax (line 7 minus line 8)   $8,591.80 (10)   Minus the federal tax credits:     the total of personal tax credit amounts reported on the federal Form TD1 $11,138.00 the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $2,425.50) * 2,425.50   the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $913.68) * 913.68   the Canada employment credit (annual maximum $1,127.00) 1,127.00          Total $15,604.18   * 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 − (2,340.63) (13)  Total federal tax payable for the year (line 9 minus line 12)   $6,251.17 Calculate provincial tax Description Sub-amounts Amounts (14) Basic provincial tax for Manitoba: Multiply the amount on line 6 by the provincial tax rate based on Chart 2   $ 6,762.60 (15) Minus the provincial constant based on the annual taxable income on line 6 (see Chart 2)   − (605.00) (16) Provincial tax on income for Manitoba (line 14 minus line 15)   $ 6,157.60 (17) Minus the provincial tax credits:    - the total of personal tax credit amounts reported on Form TD1MB $ 9,134.00  - the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $2,425.50) * 2,425.50  - the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $913.68) * 913.68   Total $ 12,473.18   * 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. × 0.1080   (19) Total provincial tax credits   − (1,347.10) (20) Total provincial tax payable for the year (line 16 minus line 19)   4,810.50 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). ...

Calculate annual taxable income Description Sub-amounts Amounts (1)   Gross remuneration for the pay period (weekly)   $1,100.00 (2)   Minus     the other amounts authorized by a tax services office 0.00   the RRSP contributions * 80.00 − (80.00) *  This amount has to be deducted at source ...     (3)   Net remuneration for the pay period (line 1 minus line 2)   $1,020.00 (4)   Annual net income ($1,020 × 52 weeks)   $53,040.00 (5)   Minus the annual deduction for living in a prescribed zone, reported on the federal Form TD1 n/a (6)   Annual taxable income (line 4 minus line 5)   $53,040.00 Calculate federal tax Description Sub-amounts Amounts (7)   Multiply the amount on line 6 by the federal tax rate based on chart 1 × 0.22     $11,668.80 (8) Minus the federal constant based on the annual taxable income on line 6 (see chart 1) − (3,077.00) (9)   Federal tax (line 7 minus line 8)   $8,591.80 (10)   Minus the federal tax credits:     the total of personal tax credit amounts reported on the federal Form TD1 $11,138.00 the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $2,425.50) * 2,425.50   the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $913.68) * 913.68   the Canada employment credit (annual maximum $1,127.00) 1,127.00          Total $15,604.18   * 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 − (2,340.63) (13)  Total federal tax payable for the year (line 9 minus line 12)   $6,251.17 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 based on Chart 2   $ 7,929.48 (15) Minus the provincial constant 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)   $ 6,106.48 (17) Minus the provincial tax credits:    - the total of personal tax credit amounts reported on Form TD1NS $ 8,481.00  - the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $2,425.50) * 2,425.50  - the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $913.68) * 913.68   Total $ 11,820.18   * 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   − (1,038.99) (20) Total provincial tax payable for the year (line 16 minus line 19)   5,067.49 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). ...

Calculate annual taxable income Description Sub-amounts Amounts (1)   Gross remuneration for the pay period (weekly)   $1,100.00 (2)   Minus     the other amounts authorized by a tax services office 0.00   the RRSP contributions * 80.00 − (80.00) *  This amount has to be deducted at source ...     (3)   Net remuneration for the pay period (line 1 minus line 2)   $1,020.00 (4)   Annual net income ($1,020 × 52 weeks)   $53,040.00 (5)   Minus the annual deduction for living in a prescribed zone, reported on the federal Form TD1 n/a (6)   Annual taxable income (line 4 minus line 5)   $53,040.00 Calculate federal tax Description Sub-amounts Amounts (7) Multiply the amount on line 6 by the federal tax rate based on Chart 1   × 0.22     $ 11,668.80 (8) Minus the federal constant based on the annual taxable income on line 6 (see Chart 1)   − (3,077.00) (9) Federal tax (line 7 minus line 8)   8,591.80 (10) Minus the federal tax credits:    - the total of personal tax credit amounts reported on the federal Form TD1 $ 11,138.00  - the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $2,425.50) * 2,425.50  - the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $913.68) * 913.68  - the Canada employment credit (annual maximum $1,127.00) 1,127.00   Total 15,604.18   *Note When the maximum CPP contributions or EI premiums for the year is reached, use the maximum amount for later  calculations     (11) Multiply the total on line 10 by the lowest federal tax rate for the year. × 0.15   (12) Total federal tax credits   − ($ 2,340.63) (13) Basic federal tax (line 9 minus line 12)   $ 6,251.17 (14) Additional federal tax for income earned outside Canada 48% of the amount on line 13   − (3,000.56) (15) Total federal tax payable for the year (line 13 plus line 14).   9,251.73 Calculate total tax and the tax deduction for the pay period Description Sub-amounts Amounts (16) Tax deduction for the pay period: Divide the amount on line 15 by the number of pay periods in the year (52) ...   $ 177.92 Your opinion counts! If you have any comments or suggestions that would help us improve this publication, we would like to hear from you. ...

Tax rates and income thresholds For 2019, the federal tax rates and income thresholds are: Chart 1 – 2020 federal tax rates and income thresholds Annual taxable income ($) From – To Federal tax rate (%) R Constant ($) K 0.00 to 48,535.00 15% 0 48,535.01 to 97,069.00 20.5% 2,669 97,069.01 to 150,473.00 26% 8,008 150,473.01 to 214,368.00 29% 12,522 214,368.01 and over 33% 21,097 Canada employment amount The non-refundable Canada employment amount is built into the federal payroll deductions tables. ... Personal amounts The federal personal amounts for 2020 are: Federal personal amounts Annual net income ($) From – To Basic Personal amount, Spouse or common-law partner amount and Amount for an eligible dependant ($) 0.00 to 150,473.00 13,229.00 150,473.01 to 214,367.99 13,229- (Net Income – 150,473) x (931 / 63,895) 214,368.00 and over 12,298.00 For more detailed information on the personal amounts, see Form TD1. ... Chart 3 – 2020 Nova Scotia non-refundable personal tax credits Annual taxable income ($) From – To Basic Personal amount ($) Total non-refundable personal tax credits ($) 0.00 to 25,000.00 8,481.00 11,481.00 25,000.01 to 74,999.99 11,481- ((Annual salary less $25,000.00) × 6%) Basic Personal amount plus calculated increase to a maximum of $11,481.00 75,000.00 and over 8,481.00 8,481.00 Spouse or common-law partner amount $8,481.00 Amount for an eligible dependant $8,481.00 For more detailed information on the personal amounts, see Form TD1NS, 2020 Nova Scotia Personal Tax Credits Return. ...

Calculate annual taxable income Description Sub-amounts Amounts (1)   Gross remuneration for the pay period (weekly)   $1,100.00 (2)   Minus     the other amounts authorized by a tax services office 0.00   the RRSP contributions * 80.00 − (80.00) *  This amount has to be deducted at source ...     (3)   Net remuneration for the pay period (line 1 minus line 2)   $1,020.00 (4)   Annual net income ($1,020 × 52 weeks)   $53,040.00 (5)   Minus the annual deduction for living in a prescribed zone, reported on the federal Form TD1 n/a (6)   Annual taxable income (line 4 minus line 5)   $53,040.00 Calculate federal tax Description Sub-amounts Amounts (7)   Multiply the amount on line 6 by the federal tax rate based on chart 1 × 0.22     $11,668.80 (8) Minus the federal constant based on the annual taxable income on line 6 (see chart 1) − (3,077.00) (9)   Federal tax (line 7 minus line 8)   $8,591.80 (10)   Minus the federal tax credits:     the total of personal tax credit amounts reported on the federal Form TD1 $11,138.00 the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $2,425.50) * 2,425.50   the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $913.68) * 913.68   the Canada employment credit (annual maximum $1,127.00) 1,127.00          Total $15,604.18   * 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 − (2,340.63) (13)  Total federal tax payable for the year (line 9 minus line 12)   $6,251.17 Calculate provincial tax Description Sub-amounts Amounts (14) Basic provincial tax for Saskatchewan: Multiply the amount on line 6 by the provincial tax rate based on Chart 2   $ 6,895.20 (15) Minus the provincial constant based on the annual taxable income on line 6 (see Chart 2)   (866.00) (16) Provincial tax on income for Saskatchewan (line 14 minus line 15)   $ 6,029.20 (17) Minus the provincial tax credits:    - the total of personal tax credit amounts reported on Form TD1SK $ 15,378.00  - the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $2,425.50) * 2,425.50  - the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $913.68) * 913.68   Total $ 18,717.18   * 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. × 0.1100   (19) Total provincial tax credits   (2,058.89) (20) Total provincial tax payable for the year (line 16 minus line 19)   3,970.31 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). ...

Calculate annual taxable income Description Sub-amounts Amounts (1)   Gross remuneration for the pay period (weekly)   $1,100.00 (2)   Minus     the other amounts authorized by a tax services office 0.00   the RRSP contributions * 80.00 − (80.00) *  This amount has to be deducted at source ...     (3)   Net remuneration for the pay period (line 1 minus line 2)   $1,020.00 (4)   Annual net income ($1,020 × 52 weeks)   $53,040.00 (5)   Minus the annual deduction for living in a prescribed zone, reported on the federal Form TD1 n/a (6)   Annual taxable income (line 4 minus line 5)   $53,040.00 Calculate federal tax Description Sub-amounts Amounts (7)   Multiply the amount on line 6 by the federal tax rate based on chart 1 × 0.22     $11,668.80 (8) Minus the federal constant based on the annual taxable income on line 6 (see chart 1) − (3,077.00) (9)   Federal tax (line 7 minus line 8)   $8,591.80 (10)   Minus the federal tax credits:     the total of personal tax credit amounts reported on the federal Form TD1 $11,138.00 the CPP contributions for the pay period multiplied by the number of pay periods in the year (annual maximum $2,425.50) * 2,425.50   the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $913.68) * 913.68   the Canada employment credit (annual maximum $1,127.00) 1,127.00          Total $15,604.18   * 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 − 2,340.63) (13)  Total federal tax payable for the year (line 9 minus line 12)   $6,251.17 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 on page A-8   $4,084.08 (15)  Minus the provincial constant based on the annual taxable income on line 6 (see chart 2)   − (993.00) (16)  Provincial tax on income for British Columbia (line 14 minus line 15)   $3,091.08 (17)  Minus the provincial tax credits:     the total of personal tax credit amounts reported on Form TD1BC $9,869.00 the CPP contributions for the pay period mu ltiplied by the number of pay periods in the year (annual maximum $2,425.50) * 2,425.50   the EI premiums for the pay period multiplied by the number of pay periods in the year (annual maximum $913.68) * 913.68   Total $13,208.18   * 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   − (668.33) (20)  Provincial tax payable before reduction (line 16 minus line 19)   $2,422.75 (21)  Minus the British Columbia tax reduction:     where net income (line 4) is less than or equal to $18,200, the tax reduction is $409     where net income (line 4) is greater than $18,200 and less than or equal to $30,981.25, the tax reduction is $409 minus 3.2% of the income greater than $18,200     where net income (line 4) is greater than $30,981.25, the tax reduction is $0   − ($0.00) (22)  Total provincial tax payable for the year (line 20 minus line 21)   $2,422.75 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). ...