Income tax tables calculate the required income tax for you on given ranges of income for a specified pay period.

Steps

1. Determine if you can use income tax tables

   Income tax tables can be used in most common situations.

   Use when

   • The payment is for regular employment income or was made with regular pay for one of the common or uncommon pay periods for which tables are provided
   • If the payment is made to a First Nations worker and you received Form TD1-IN, only use these tables on the portion of their income which is taxable

   Do not use when

   • The payment is for a retroactive payment made separately from regular pay, use: Retroactive payments
   • The payment is for a bonus, use: Bonus or irregular payments
   • The payment is for a lump-sum payment, use: Lump-sum payments
   • The payment is for a patronage payment, use: Bonus or irregular payments
   • Your pay period does not have a table provided in the common or uncommon pay periods per year, use: Regular payments (manual calculation)
   • You received Form TD1X from your employee, use: Regular payments (manual calculation)
   • You received Form TD3F from the individual, use: Bonus or irregular payments

2. Review the completed TD1 forms to determine if you need to deduct tax

   

   Review the completed TD1 forms and verify if your employee checked the box "Total income less than total claim amount".

   • Do not continue to next step or use the tax tables if your employee checked this box.

     You do not deduct any federal or provincial tax in this situation.

   • Continue to next step if your employee checked this box but you believe it is a false statement.

   • Continue to Step 6 - Get the federal, provincial and territorial income tax tables if your employee did not complete new TD1 forms.

     Use the same claim code that you used previously.

3. Get the total claim amount from the TD1 forms

   1. Get the federal TD1 form

      

      If they are claiming more than the basic personal amount, find the "TOTAL CLAIM AMOUNT" on the completed federal TD1 form

   2. Get the provincial or territorial TD1 form

      

      If they are claiming more than the basic personal amount, find the "TOTAL CLAIM AMOUNT" on the completed provincial or territorial TD1 form

4. Get the claim codes tables

   1. Get the federal claim codes table

      Use the federal claim codes table.

      Federal claim codes tables
      

      2024 tax year

      2024 Federal claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	15,705.00	1
      15,705.01	18,410.00	2
      18,410.01	21,115.00	3
      21,115.01	23,820.00	4
      23,820.01	26,525.00	5
      26,525.01	29,230.00	6
      29,230.01	31,935.00	7
      31,935.01	34,640.00	8
      34,640.01	37,345.00	9
      37,345.01	40,050.00	10

      Previous years

      2023 tax year
      

      2023 tax year

      2023 Federal claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	15,000.00	1
      15,000.01	17,583.00	2
      17,583.01	20,166.00	3
      20,166.01	22,749.00	4
      22,749.01	25,332.00	5
      25,332.01	27,915.00	6
      27,915.01	30,498.00	7
      30,498.01	33,081.00	8
      33,081.01	35,664.00	9
      35,664.01	38,247.00	10

      To view 2022 or previous tax year, refer to:

      • Common pay periods (T4032)
      • Uncommon pay periods (T4008)

   2. Get the provincial or territorial claim codes table

      Use the provincial or territorial claim codes table that matches your employee's province of employment.

      Provincial and territorial claim codes tables
      

      2024 tax year

      Alberta
      

      2024 Alberta claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	21,885.00	1
      21,885.01	25,015.00	2
      25.015.01	28,145.00	3
      28,145.01	31,275.00	4
      31,275.01	34,405.00	5
      34,405.01	37,535.00	6
      37,535.01	40,665.00	7
      40,665.01	43,795.00	8
      43,795.01	46,925.00	9
      46,725.01	50,055.00	10

      British Columbia
      2024 British Columbia claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	12,580.00	1
      12,580.01	15,411.00	2
      15,411.01	18,242.00	3
      18,242.01	21,073.00	4
      21,073.01	23,904.00	5
      23,904.01	26,735.00	6
      26,735.01	29,566.00	7
      29,566.01	32,397.00	8
      32,397.01	35,228.00	9
      35,228.01	38,059.00	10

      Manitoba
      2024 Manitoba claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	15,780.00	1
      15,780.01	17,743.00	2
      17,743.01	19,166.00	3
      19,166.01	20,859.00	4
      20,859.01	22,552.00	5
      22,552.01	24,245.00	6
      24,245.01	25,938.00	7
      25,938.01	27,631.00	8
      27,631.01	29,324.00	9
      29,324.01	31,017.00	10

      New Brunswick
      2024 New Brunswick claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	13,044.00	1
      13,044.01	15,714.00	2
      15,714.01	18,384.00	3
      18,834.01	21,054.00	4
      21,054.01	23,724.00	5
      23,724.01	26,394.00	6
      26,394.01	29,064.00	7
      29,064.01	31,734.00	8
      31,734.01	34,404.00	9
      34,404.01	37,074.00	10

      Newfoundland and Labrador
      2024 Newfoundland and Labrador claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	10,818.00	1
      10,818.01	13,154.00	2
      13,154.01	15,490.00	3
      15,490.01	17,826.00	4
      17,826.01	20,162.00	5
      20,162.01	22,498.00	6
      22,498.01	24,834.00	7
      24,834.01	27,170.00	8
      27,170.01	29,506.00	9
      29,506.01	31,842.00	10

      Northwest Territories
      2024 Northwest Territories claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	17,373.00	1
      17,373.01	20,360.00	2
      20,363.01	23,347.00	3
      23,347.01	26,334.00	4
      26,334.01	29,321.00	5
      29,321.01	32,308.00	6
      32,308.01	35,295.00	7
      35,295.01	38,282.00	8
      38,282.01	41,269.00	9
      41,269.01	44,256.00	10

      Nova Scotia
      2024 Nova Scotia claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	11,481.00	1
      11,481.01	13,081.00	2
      13,081.01	14,681.00	3
      14,681.01	16,281.00	4
      16,281.01	17,881.00	5
      17,881.01	19,481.00	6
      19,481.01	21,081.00	7
      21,081.01	22,681.00	8
      22,681.01	24,281.00	9
      24,281.01	25,881.00	10

      Nunavut
      2024 Nunavut claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	18,767.00	1
      18,767.01	21,802.00	2
      21,802.01	24,837.00	3
      24,837.01	27,872.00	4
      27,872.01	30,907.00	5
      30,907.01	33,942.00	6
      33,942.01	36,977.00	7
      36,977.01	40,012.00	8
      40,012.01	43,047.00	9
      43,047.01	46,082.00	10

      Ontario
      2024 Ontario claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	12,399.00	1
      12,399.01	15,070.00	2
      15,070.01	17,741.00	3
      17,741.01	20,412.00	4
      20,412.01	23,083.00	5
      23,083.01	25,754.00	6
      25,754.01	28,425.00	7
      28,425.01	31,096.00	8
      31,096.01	33,767.00	9
      33,767.01	36,438.00	10

      Prince Edward Island
      2024 Prince Edward Island claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	13,500.00	1
      13,500.00	15,100.00	2
      15,100.01	16,700.00	3
      16,700.01	18,300.00	4
      18,300.01	19,900.00	5
      19,900.01	21,500.00	6
      21,500.01	23,100.00	7
      23,100.01	24,700.00	8
      24,700.01	26,300.00	9
      26,300.01	27,900.00	10

      Quebec

      Only use the federal claim codes when your employee's province of employment is Quebec.

      Saskatchewan
      2024 Saskatchewan claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	18,491.00	1
      18,491.00	20,871.00	2
      20,871.01	23,521.00	3
      23,521.01	25,631.00	4
      25,631.01	28,011.00	5
      28,011.01	30,391.00	6
      30,391.01	32,771.00	7
      32,771.01	35,151.00	8
      35,151.01	37,531.00	9
      37,531.01	39,911.00	10

      Yukon
      2024 Yukon claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	15,705.00	1
      15,705.01	18,410.00	2
      18,410.01	21,115.00	3
      21,115.01	23,820.00	4
      23,820.01	26,525.00	5
      26,525.01	29,230.00	6
      29,230.01	31,935.00	7
      31,935.01	34,640.00	8
      34,640.01	37,345.00	9
      37,345.01	40,050.00	10

      Outside Canada

      Only use the federal claim codes when your employee's province of employment is outside Canada.

      
      

      Previous years

      2023 tax year Alberta
      

      2023 Alberta claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	21,003.00	1
      21,003.01	24,007.00	2
      24,007.01	27,011.00	3
      27,011.01	30,015.00	4
      30,015.01	33,019.00	5
      33,019.01	36,023.00	6
      36,023.01	39,027.00	7
      39,027.01	42,031.00	8
      42,031.01	45,035.00	9
      45,035.01	48,039.00	10

      British Columbia
      2023 British Columbia claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	11,981.00	1
      11,981.01	14,677.00	2
      14,677.01	17,373.00	3
      17,373.01	20,069.00	4
      20,069.01	22,765.00	5
      22,765.01	25,461.00	6
      25,461.01	28,157.00	7
      28,157.01	30,853.00	8
      30,853.01	33,549.00	9
      33,549.01	36,245.00	10

      Beginning July 1, 2023 – Manitoba
      Beginning July 1, 2023 – 2023 Manitoba claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	19,145.00	1
      19,145.01	20,838.00	2
      20,838.01	22,531.00	3
      22,531.01	24,224.00	4
      24,224.01	25,917.00	5
      25,917.01	27,610.00	6
      27,610.01	29,303.00	7
      29,303.01	30,996.00	8
      30,996.01	32,689.00	9
      32,689.01	34,382.00	10

      Given that employees have received a lower basic personal amount for the first 6 months of the year, a prorated basic personal amount of $19,145 is used.

      New Brunswick
      2023 New Brunswick claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	12,458.00	1
      12,458.01	15,009.00	2
      15,009.01	17,560.00	3
      17,560.01	20,111.00	4
      20,111.01	22,662.00	5
      22,662.01	25,213.00	6
      25,213.01	27,764.00	7
      27,764.01	30,315.00	8
      30,315.01	32,866.00	9
      32,866.01	35,417.00	10

      Newfoundland and Labrador
      2023 Newfoundland and Labrador claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	10,382.00	1
      10,382.01	12,624.00	2
      12,624.01	14,866.00	3
      14,866.01	17,108.00	4
      17,108.01	19,350.00	5
      19,350.01	21,592.00	6
      21,592.01	23,834.00	7
      23,834.01	26,076.00	8
      26,076.01	28,318.00	9
      28,318.01	30,560.00	10

      Northwest Territories
      2023 Northwest Territories claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	16,593.00	1
      16,593.01	19,446.00	2
      19,446.01	22,299.00	3
      22,299.01	25,152.00	4
      25,152.01	28,005.00	5
      28,005.01	30,858.00	6
      30,858.01	33,711.00	7
      33,711.01	36,564.00	8
      36,564.01	39,417.00	9
      39,417.01	42,270.00	10

      Nova Scotia
      2023 Nova Scotia claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	11,481.00	1
      11,481.01	13,081.00	2
      13,081.01	14,681.00	3
      14,681.01	16,281.00	4
      16,281.01	17,881.00	5
      17,881.01	19,481.00	6
      19,481.01	21,081.00	7
      21,081.01	22,681.00	8
      22,681.01	24,281.00	9
      24,281.01	25,881.00	10

      Nunavut
      2023 Nunavut claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	17,925.00	1
      17,925.01	20,824.00	2
      20,824.01	23,723.00	3
      23,723.01	26,622.00	4
      26,622.01	29,521.00	5
      29,521.01	32,420.00	6
      32,420.01	35,319.00	7
      35,319.01	38,218.00	8
      38,218.01	41,117.00	9
      41,117.01	44,016.00	10

      Ontario
      2023 Ontario claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	11,865.00	1
      11,865.01	14,421.00	2
      14,421.01	16,977.00	3
      16,977.01	19,533.00	4
      19,533.01	22,089.00	5
      22,089.01	24,645.00	6
      24,645.01	27,201.00	7
      27,201.01	29,757.00	8
      29,757.01	32,313.00	9
      32,313.01	34,869.00	10

      Prince Edward Island
      2023 Prince Edward Island claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	12,000.00	1
      12,000.01	13,600.00	2
      13,600.01	15,200.00	3
      15,200.01	16,800.00	4
      16,800.01	18,400.00	5
      18,400.01	20,000.00	6
      20,000.01	21,600.00	7
      21,600.01	23,200.00	8
      23,200.01	24,800.00	9
      24,800.01	26,400.00	10

      Quebec

      Only use the federal claim codes when your employee's province of employment is Quebec.

      Saskatchewan
      2023 Saskatchewan claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	17,661.00	1
      17,661.01	19,934.00	2
      19,934.01	22,207.00	3
      22,207.01	24,480.00	4
      24,480.01	26,753.00	5
      26,753.01	29,026.00	6
      29,026.01	31,299.00	7
      31,299.01	33,572.00	8
      33,572.01	35,845.00	9
      35,845.01	38,118.00	10

      Yukon
      2023 Yukon claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	15,000.00	1
      15,000.01	17,583.00	2
      17,583.01	20,166.00	3
      20,166.01	22,749.00	4
      22,749.01	25,332.00	5
      25,332.01	27,915.00	6
      27,915.01	30,498.00	7
      30,498.01	33,081.00	8
      33,081.01	35,664.00	9
      35,664.01	38,247.00	10

      Outside Canada

      Only use the federal claim codes when your employee's province of employment is outside Canada.

      To view 2022 or previous tax year, refer to:

      • Common pay periods (T4032)
      • Uncommon pay periods (T4008)

5. Determine the claim code to use

   If the employee checked the box indicating they have more than one employer or payer at the same time, claim code "0" should be used if they have already claimed their personal tax credits on another Form TD1.

   1. Determine the federal claim code

      Find the code in the "Claim code" column which corresponds with the range that includes your employee's "Total claim amount".

   2. Determine the provincial or territorial claim code

      Find the code in the "Claim code" column which corresponds with the range that includes your employee's "Total claim amount".

      If the federal claim code is "0" because the employee is a non-resident, the provincial claim code must also be "0."

6. Get the federal, provincial and territorial income tax tables

   Use the federal, provincial and territorial income tax tables that matches your employee's province of employment and your pay period.

   The tax tables that match your employee’s province of employment and pay period contains both the federal table and the provincial/territorial table.

   Federal, provincial and territorial income tax tables
   

   2024 tax year

   Alberta
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 pay periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   British Columbia
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   Manitoba
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   New Brunswick
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   Newfoundland and Labrador
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   Northwest Territories
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   Nova Scotia
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   Nunavut
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   Ontario
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   Prince Edward Island
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   Quebec
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   Saskatchewan
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   Yukon
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   Outside Canada
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   
   

   Previous years

   2023 tax year Alberta
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 pay periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   British Columbia
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   Beginning July 1, 2023 – Manitoba
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   New Brunswick
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   Newfoundland and Labrador
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   Northwest Territories
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   Nova Scotia
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   Nunavut
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   Ontario
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   Prince Edward Island
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   Quebec
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   Saskatchewan
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   Yukon
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]
   Outside Canada
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   To view 2022 or previous tax year, refer to:

   • Common pay periods (T4032)
   • Uncommon pay periods (T4008)

7. Determine the pay range and get the amount of income tax to deduct

   1. Determine the federal income tax to deduct

      Find the range that includes your employee's gross remuneration (including any taxable benefits) in the "Pay" column.

      

      Find the applicable "CC" column that matches the employee’s claim code (for example, if the employee’s claim code is 4, go to the CC 4 column).

      Find the amount under the “CC” column that corresponds with the range that includes your employee's pay for the pay period.

      

      This is the federal income tax to deduct.

   2. Determine the provincial or territorial income tax to deduct

      Find the range that includes your employee's gross remuneration (including any taxable benefits) in the "Pay" column.

      

      Find the applicable "CC" column that matches the employee’s claim code (for example, if the employee’s claim code is 4, go to the CC 4 column).

      Find the amount under the “CC” column that corresponds with the range that includes your employee’s pay for the pay period.

      

      This is the provincial or territorial income tax to deduct.

      Calculation example

      Joseph's province of employment is Alberta. His pay is $600 weekly. Using the "Total claim amount" from your employee’s completed Form TD1 and Form TD1AB, you determined his federal claim code is "1" and his provincial claim code is "1".

      You go to the federal, and provincial for Alberta and select "52 periods (weekly)". The table document contains both the federal income tax table and the Alberta provincial tax table.

      You go to the federal table. You scroll down until you find the "Pay" amount that includes $600 (in this case, the row "597-601"). You scan across to the CC1 column. The amount in the CC1 column that corresponds with the row "597-601" is $38.55. This is the amount of federal income tax to deduct.

      Next, you scroll down to the Alberta provincial tax deduction table, which begins on page E-1. You scroll down until you find the "Pay" amount that includes $600 (in this case, the row "598-602"). You scan across to the CC1 column. The amount in the CC5 column that corresponds with the row "598-602" is $16.60. This is the amount of provincial income tax to deduct.

8. Calculate the amount of income tax you have to withhold and remit

   • Federal income tax you have to withhold from your employee (step 7a)
   • plus If applicable, provincial or territorial income tax you have to withhold from your employee (step 7b)
   • plus If applicable, any additional income tax that your employee had requested be withheld from their remuneration on Form TD1
   • equals This is the total amount you have to withhold and remit: federal, provincial and territorial income tax

   Calculation example

   Joseph earns a salary of $600 per week in 2024. His province of employment is Alberta. The claim code on his TD1 is "1" and on his TD1AB is "1".

   • $38.55 is Joseph’s federal income tax you have to withhold (step 7a)
   • plus $16.60 is Joseph’s provincial income tax you have to withhold (step 7b)
   • plus $0 as Joseph did not request additional income tax withheld on his Form TD1
   • equals $55.15 is the total amount you have to withhold and remit (federal and provincial income tax)

In addition to regular types of payments, you must deduct income tax from retroactive payments.

Steps

1. Calculate the total remuneration

   • Employee's total remuneration for the year before the pay increase
   • plus Retroactive pay increase
   • minus Employee's tax deductions from remuneration
     
     What are tax deductions

     Tax deductions are:

     • Deduction for living in a prescribed zone
     • Deduction amount a tax services office has authorized (letter of authority)
     • Total expenses reported on form TD1X if applicable if the employee is paid by commission
     • Employee’s contributions to a registered pension plan (RPP)
     • Union dues
     • Employee's contributions to a retirement compensation arrangement (RCA) a or certain pension plans
     • Employee's and employer's contributions (deducted at source) to a registered retirement savings plan (RRSP) provided you have reasonable grounds to believe the employee can deduct the contribution for the year
     • Employee contributions to a pooled registered pension plan (PRPP), or a similar provincial pension plan, as long as the plan is registered with the Minister of National Revenue and you have reasonable grounds to believe the employee can deduct the contribution for the year
     • Beginning January 1, 2023 First and second additional contributions to the CPP made by the employee
     • Beginning April 1, 2023 Employee's and employer's contributions (deducted at source) to a First Home Savings Account (FHSA) and you have reasonable grounds to believe the employee can deduct the contribution for the year

   • equals Employee's total remuneration

   Calculation example

   Joseph's pay increased from $640 to $660 per week for the first pay of March 2024. The retroactive pay increase was effective for 12 pay periods. The total retroactive pay was $240 (12 x $20). His province of employment is Alberta.

   • $34,080 ($33,280 ($640 X 52 pay periods) + $800 ($20 X 40 pay periods)) is Joseph’s total remuneration for the year before the retroactive pay increase
   • plus $240 ($20 X 12 pay periods) is the retroactive pay increase
   • minus Employee's tax deductions from remuneration:
     
     • $0 because Joseph did not have any deduction for living in a prescribed zone
     • $0 because Joseph did not have any amount a tax services office has authorized
     • $0 because Joseph did not complete a form TD1X
     • $0 because Joseph did not contribute to a registered pension plan (RPP)
     • $0 because Joseph did not have any union dues
     • $0 because Joseph did not contribute to a retirement compensation arrangement (RCA) or certain pension plans
     • $0 because Joseph did not contribute to a registered retirement savings plan (RRSP)
     • $0 because Joseph did not contribute to a pooled registered pension plan (PRPP), or a similar provincial pension plan, as long as the plan is registered with the Minister of National Revenue and you have reasonable grounds to believe the employee can deduct the contribution for the year
     • $201.80 for Joseph's first and second additional contributions to the CPP he made
     • $0 for Joseph's employee’s and employer's contributions (deducted at source) to a First Home Savings Account (FHSA) – deduction on payroll effective April 1, 2023

   • equals $34,118.20 is Joseph's total remuneration

2. Determine the calculation to use

   If your employee's total remuneration from step 1 is:

   • Less than $5,000, continue to step 2a.
   • More than $5,000, continue to step 2b.

   1. Less than $5,000 – Calculate the amount of income tax you have to withhold and remit

      • Retroactive pay increase
      • multiply by 15% tax (10 % tax if you are in Quebec)
      • equals This amount is the income tax that you must withhold and remit from your employee's pay

      You do not need to do additional calculations.

      Calculation example

      Diane's pay increased from $440 to $460 per week. The retroactive pay increase was effective for 4 weeks. Her total retroactive pay was $80 ($20 x 4 weeks). Her total remuneration for the year is $3,500. Her province of employment is Manitoba.

      • $80 is Diane's retroactive pay increase
      • multiply by 15% income tax
      • equals $12 is the income tax that you must withhold and remit from Diane's pay

   2. More than $5,000 – Review the completed TD1 forms to determine if you need to deduct tax

      

      Review the completed TD1 forms and verify if your employee checked the box "Total income less than total claim amount".

      • Do not continue to next step or use the tax tables if your employee checked this box.

        You do not deduct any federal or provincial tax in this situation.

      • Continue to next step if your employee checked this box but you believe it is a false statement.

      • Continue to step 6 if your employee did not complete new TD1 forms.

        Use the same claim code that you used previously.

3. Get the total claim amount from the TD1 forms

   1. Get the federal TD1 form

      

      If they are claiming more than the basic personal amount, find the "TOTAL CLAIM AMOUNT" on the completed federal TD1 form

   2. Get the provincial or territorial TD1 form

      

      If they are claiming more than the basic personal amount, find the "TOTAL CLAIM AMOUNT" on the completed provincial or territorial TD1 form

4. Get the federal, provincial and territorial claim codes tables

   1. Get the federal claim codes table

      
      

      Use the federal claim codes table.

      Federal claim codes tables
      

      2024 tax year

      2024 Federal claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	15,705.00	1
      15,705.01	18,410.00	2
      18,410.01	21,115.00	3
      21,115.01	23,820.00	4
      23,820.01	26,525.00	5
      26,525.01	29,230.00	6
      29,230.01	31,935.00	7
      31,935.01	34,640.00	8
      34,640.01	37,345.00	9
      37,345.01	40,050.00	10

      Previous years

      2023 tax year
      

      2023 tax year

      2023 Federal claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	15,000.00	1
      15,000.01	17,583.00	2
      17,583.01	20,166.00	3
      20,166.01	22,749.00	4
      22,749.01	25,332.00	5
      25,332.01	27,915.00	6
      27,915.01	30,498.00	7
      30,498.01	33,081.00	8
      33,081.01	35,664.00	9
      35,664.01	38,247.00	10

      To view 2022 or previous tax year, refer to:

      • Common pay periods (T4032)
      • Uncommon pay periods (T4008)

   2. Get the provincial or territorial claim codes table

      Use the provincial or territorial claim codes table that matches your employee's province of employment.

      Provincial and territorial claim codes tables
      

      2024 tax year

      Alberta
      

      2024 Alberta claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	21,885.00	1
      21,885.01	25,015.00	2
      25.015.01	28,145.00	3
      28,145.01	31,275.00	4
      31,275.01	34,405.00	5
      34,405.01	37,535.00	6
      37,535.01	40,665.00	7
      40,665.01	43,795.00	8
      43,795.01	46,925.00	9
      46,725.01	50,055.00	10

      British Columbia
      2024 British Columbia claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	12,580.00	1
      12,580.01	15,411.00	2
      15,411.01	18,242.00	3
      18,242.01	21,073.00	4
      21,073.01	23,904.00	5
      23,904.01	26,735.00	6
      26,735.01	29,566.00	7
      29,566.01	32,397.00	8
      32,397.01	35,228.00	9
      35,228.01	38,059.00	10

      Manitoba
      2024 Manitoba claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	15,780.00	1
      15,780.01	17,743.00	2
      17,743.01	19,166.00	3
      19,166.01	20,859.00	4
      20,859.01	22,552.00	5
      22,552.01	24,245.00	6
      24,245.01	25,938.00	7
      25,938.01	27,631.00	8
      27,631.01	29,324.00	9
      29,324.01	31,017.00	10

      New Brunswick
      2024 New Brunswick claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	13,044.00	1
      13,044.01	15,714.00	2
      15,714.01	18,384.00	3
      18,834.01	21,054.00	4
      21,054.01	23,724.00	5
      23,724.01	26,394.00	6
      26,394.01	29,064.00	7
      29,064.01	31,734.00	8
      31,734.01	34,404.00	9
      34,404.01	37,074.00	10

      Newfoundland and Labrador
      2024 Newfoundland and Labrador claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	10,818.00	1
      10,818.01	13,154.00	2
      13,154.01	15,490.00	3
      15,490.01	17,826.00	4
      17,826.01	20,162.00	5
      20,162.01	22,498.00	6
      22,498.01	24,834.00	7
      24,834.01	27,170.00	8
      27,170.01	29,506.00	9
      29,506.01	31,842.00	10

      Northwest Territories
      2024 Northwest Territories claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	17,373.00	1
      17,373.01	20,360.00	2
      20,363.01	23,347.00	3
      23,347.01	26,334.00	4
      26,334.01	29,321.00	5
      29,321.01	32,308.00	6
      32,308.01	35,295.00	7
      35,295.01	38,282.00	8
      38,282.01	41,269.00	9
      41,269.01	44,256.00	10

      Nova Scotia
      2024 Nova Scotia claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	11,481.00	1
      11,481.01	13,081.00	2
      13,081.01	14,681.00	3
      14,681.01	16,281.00	4
      16,281.01	17,881.00	5
      17,881.01	19,481.00	6
      19,481.01	21,081.00	7
      21,081.01	22,681.00	8
      22,681.01	24,281.00	9
      24,281.01	25,881.00	10

      Nunavut
      2024 Nunavut claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	18,767.00	1
      18,767.01	21,802.00	2
      21,802.01	24,837.00	3
      24,837.01	27,872.00	4
      27,872.01	30,907.00	5
      30,907.01	33,942.00	6
      33,942.01	36,977.00	7
      36,977.01	40,012.00	8
      40,012.01	43,047.00	9
      43,047.01	46,082.00	10

      Ontario
      2024 Ontario claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	12,399.00	1
      12,399.01	15,070.00	2
      15,070.01	17,741.00	3
      17,741.01	20,412.00	4
      20,412.01	23,083.00	5
      23,083.01	25,754.00	6
      25,754.01	28,425.00	7
      28,425.01	31,096.00	8
      31,096.01	33,767.00	9
      33,767.01	36,438.00	10

      Prince Edward Island
      2024 Prince Edward Island claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	13,500.00	1
      13,500.00	15,100.00	2
      15,100.01	16,700.00	3
      16,700.01	18,300.00	4
      18,300.01	19,900.00	5
      19,900.01	21,500.00	6
      21,500.01	23,100.00	7
      23,100.01	24,700.00	8
      24,700.01	26,300.00	9
      26,300.01	27,900.00	10

      Quebec

      Only use the federal claim codes when your employee's province of employment is Quebec.

      Saskatchewan
      2024 Saskatchewan claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	18,491.00	1
      18,491.00	20,871.00	2
      20,871.01	23,521.00	3
      23,521.01	25,631.00	4
      25,631.01	28,011.00	5
      28,011.01	30,391.00	6
      30,391.01	32,771.00	7
      32,771.01	35,151.00	8
      35,151.01	37,531.00	9
      37,531.01	39,911.00	10

      Yukon
      2024 Yukon claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	15,705.00	1
      15,705.01	18,410.00	2
      18,410.01	21,115.00	3
      21,115.01	23,820.00	4
      23,820.01	26,525.00	5
      26,525.01	29,230.00	6
      29,230.01	31,935.00	7
      31,935.01	34,640.00	8
      34,640.01	37,345.00	9
      37,345.01	40,050.00	10

      Outside Canada

      Only use the federal claim codes when your employee's province of employment is outside Canada.

      
      

      Previous years

      2023 tax year Alberta
      

      2023 Alberta claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	21,003.00	1
      21,003.01	24,007.00	2
      24,007.01	27,011.00	3
      27,011.01	30,015.00	4
      30,015.01	33,019.00	5
      33,019.01	36,023.00	6
      36,023.01	39,027.00	7
      39,027.01	42,031.00	8
      42,031.01	45,035.00	9
      45,035.01	48,039.00	10

      British Columbia
      2023 British Columbia claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	11,981.00	1
      11,981.01	14,677.00	2
      14,677.01	17,373.00	3
      17,373.01	20,069.00	4
      20,069.01	22,765.00	5
      22,765.01	25,461.00	6
      25,461.01	28,157.00	7
      28,157.01	30,853.00	8
      30,853.01	33,549.00	9
      33,549.01	36,245.00	10

      Beginning July 1, 2023 – Manitoba
      Beginning July 1, 2023 – 2023 Manitoba claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	19,145.00	1
      19,145.01	20,838.00	2
      20,838.01	22,531.00	3
      22,531.01	24,224.00	4
      24,224.01	25,917.00	5
      25,917.01	27,610.00	6
      27,610.01	29,303.00	7
      29,303.01	30,996.00	8
      30,996.01	32,689.00	9
      32,689.01	34,382.00	10

      Given that employees have received a lower basic personal amount for the first 6 months of the year, a prorated basic personal amount of $19,145 is used.

      New Brunswick
      2023 New Brunswick claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	12,458.00	1
      12,458.01	15,009.00	2
      15,009.01	17,560.00	3
      17,560.01	20,111.00	4
      20,111.01	22,662.00	5
      22,662.01	25,213.00	6
      25,213.01	27,764.00	7
      27,764.01	30,315.00	8
      30,315.01	32,866.00	9
      32,866.01	35,417.00	10

      Newfoundland and Labrador
      2023 Newfoundland and Labrador claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	10,382.00	1
      10,382.01	12,624.00	2
      12,624.01	14,866.00	3
      14,866.01	17,108.00	4
      17,108.01	19,350.00	5
      19,350.01	21,592.00	6
      21,592.01	23,834.00	7
      23,834.01	26,076.00	8
      26,076.01	28,318.00	9
      28,318.01	30,560.00	10

      Northwest Territories
      2023 Northwest Territories claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	16,593.00	1
      16,593.01	19,446.00	2
      19,446.01	22,299.00	3
      22,299.01	25,152.00	4
      25,152.01	28,005.00	5
      28,005.01	30,858.00	6
      30,858.01	33,711.00	7
      33,711.01	36,564.00	8
      36,564.01	39,417.00	9
      39,417.01	42,270.00	10

      Nova Scotia
      2023 Nova Scotia claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	11,481.00	1
      11,481.01	13,081.00	2
      13,081.01	14,681.00	3
      14,681.01	16,281.00	4
      16,281.01	17,881.00	5
      17,881.01	19,481.00	6
      19,481.01	21,081.00	7
      21,081.01	22,681.00	8
      22,681.01	24,281.00	9
      24,281.01	25,881.00	10

      Nunavut
      2023 Nunavut claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	17,925.00	1
      17,925.01	20,824.00	2
      20,824.01	23,723.00	3
      23,723.01	26,622.00	4
      26,622.01	29,521.00	5
      29,521.01	32,420.00	6
      32,420.01	35,319.00	7
      35,319.01	38,218.00	8
      38,218.01	41,117.00	9
      41,117.01	44,016.00	10

      Ontario
      2023 Ontario claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	11,865.00	1
      11,865.01	14,421.00	2
      14,421.01	16,977.00	3
      16,977.01	19,533.00	4
      19,533.01	22,089.00	5
      22,089.01	24,645.00	6
      24,645.01	27,201.00	7
      27,201.01	29,757.00	8
      29,757.01	32,313.00	9
      32,313.01	34,869.00	10

      Prince Edward Island
      2023 Prince Edward Island claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	12,000.00	1
      12,000.01	13,600.00	2
      13,600.01	15,200.00	3
      15,200.01	16,800.00	4
      16,800.01	18,400.00	5
      18,400.01	20,000.00	6
      20,000.01	21,600.00	7
      21,600.01	23,200.00	8
      23,200.01	24,800.00	9
      24,800.01	26,400.00	10

      Quebec

      Only use the federal claim codes when your employee's province of employment is Quebec.

      Saskatchewan
      2023 Saskatchewan claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	17,661.00	1
      17,661.01	19,934.00	2
      19,934.01	22,207.00	3
      22,207.01	24,480.00	4
      24,480.01	26,753.00	5
      26,753.01	29,026.00	6
      29,026.01	31,299.00	7
      31,299.01	33,572.00	8
      33,572.01	35,845.00	9
      35,845.01	38,118.00	10

      Yukon
      2023 Yukon claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	15,000.00	1
      15,000.01	17,583.00	2
      17,583.01	20,166.00	3
      20,166.01	22,749.00	4
      22,749.01	25,332.00	5
      25,332.01	27,915.00	6
      27,915.01	30,498.00	7
      30,498.01	33,081.00	8
      33,081.01	35,664.00	9
      35,664.01	38,247.00	10

      Outside Canada

      Only use the federal claim codes when your employee's province of employment is outside Canada.

      To view 2022 or previous tax year, refer to:

      • Common pay periods (T4032)
      • Uncommon pay periods (T4008)

5. Determine the claim code to use

   If the employee check the box they have more than one employer or payer at the same time, claim code "0" may be used.

   1. Determine the federal claim code

      Find the code in the "Claim code" column which corresponds with the range that includes your employee's "Total claim amount".

   2. Determine the provincial or territorial claim code

      Find the code in the "Claim code" column which corresponds with the range that includes your employee's "Total claim amount".

      If the federal claim code is "0" because the employee is a non-resident, the provincial claim code must also be "0."

6. Get the federal, provincial and territorial income tax tables

   Use the federal, provincial and territorial income tax tables that matches your employee's province of employment and your pay period.

   The tax tables that match your employee’s province of employment and pay period contains both the federal table and the provincial/territorial table.

   Federal, provincial and territorial income tax tables
   

   2024 tax year

   Alberta
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 pay periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   British Columbia
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Manitoba
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   New Brunswick
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Newfoundland and Labrador
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Northwest Territories
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Nova Scotia
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Nunavut
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Ontario
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Prince Edward Island
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Quebec
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Saskatchewan
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Yukon
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Outside Canada
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   
   

   Previous years

   2023 tax year Alberta
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 pay periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   British Columbia
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Beginning July 1, 2023 – Manitoba
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   New Brunswick
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Newfoundland and Labrador
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Northwest Territories
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Nova Scotia
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Nunavut
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Ontario
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Prince Edward Island
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Quebec
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Saskatchewan
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Yukon
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Outside Canada
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   To view 2022 or previous tax year, refer to:

   • Common pay periods (T4032)
   • Uncommon pay periods (T4008)

7. Determine the pay range and get the amount of income tax
   

   1. Determine the federal income tax for the regular pay before and after the pay increase

      Find the range that includes your employee's regular pay for the pay period before the retroactive salary increase and the pay period after the pay retroactive salary increase in the "Pay" column.

      

      Find the applicable "CC" column that matches the employee’s claim code (for example, if the employee’s claim code is 4, go to the CC 4 column).

      Find the amount under the “CC” column that corresponds with the range that includes your employee’s regular pay for the pay period before the retroactive salary increase and the pay period after the pay retroactive salary increase.

      

      This is the federal income tax that relates to the employee's salary before and after the pay increase.

   2. Determine the provincial or territorial income tax for the regular pay before and after the pay increase

      Find the range that includes your employee's regular pay for the pay period before the retroactive salary increase and the pay period after the pay retroactive salary increase in the "Pay" column.

      

      Find the applicable "CC" column that matches the employee’s claim code (for example, if the employee’s claim code is 4, go to the CC 4 column).

      Find the amount under the “CC” column that corresponds with the range that includes your employee’s regular pay for the pay period before the retroactive salary increase and the pay period after the pay retroactive salary increase.

      

      This is the provincial or territorial income tax that relates to the employee's salary before and after the pay increase.

8. Calculate the federal and provincial tax

   1. Determine the income tax for the regular pay after the retroactive pay increase

      • Federal tax for the regular pay of your employee after the retroactive pay increase (step 7a)
      • plus Provincial or territorial income tax for the regular pay of your employee after the retroactive pay increase (step 7b)
      • equals This is the total amount of income tax for the regular pay of your employee after the retroactive pay increase

      Calculation example

      Joseph's pay increased from $640 to $660 per week in 2024. His province of employment is Alberta. The claim code that applies to his TD1 is "1" and TD1AB forms is "1".

      • $46.25 is the federal tax for Joseph's regular pay after the retroactive pay increase (step 7a)
      • plus $21.90 is the provincial income tax for Joseph's regular pay after the retroactive pay increase (step 7b)
      • equals $68.15 is the total amount of income tax for Joseph's regular pay after the retroactive pay increase

   2. Determine the income tax for the regular pay before the retroactive pay increase

      • Federal tax for the regular pay of your employee before the retroactive pay increase
      • plus Provincial or territorial income tax for the regular pay of your employee before the retroactive pay increase
      • equals This is the total amount of income tax for the regular pay of your employee before the retroactive pay increase

      Calculation example

      Joseph's pay increased from $640 to $660 per week in 2024. His province of employment is Alberta. The claim code that applies to his TD1 is "1" and TD1AB forms is "1".

      • $44.15 is the federal tax for Joseph's regular pay before the retroactive pay increase
      • plus $20.10 is the provincial income tax for Joseph's regular pay before the retroactive pay increase
      • equals $64.25 is the income tax for Joseph’s regular pay before the retroactive pay increase

9. Calculate the amount of income tax you have to remit and withhold

   • Total income tax for the regular pay of your employee after the retroactive pay increase (step 8a)
   • minus Total income tax for the regular pay of your employee before the retroactive pay increase (step 8b)
   • equals Result
   • multiply by Number of pay periods to which the retroactive pay increase applies
   • equals This is the income tax to deduct from the retroactive payment
   • plus If applicable, any additional income tax that your employee had requested be withheld from their remuneration on Form TD1
   • equals This is the total amount of income tax to deduct from the retroactive payment

   Calculation example

   Joseph's pay increased from $640 to $660 per week. The retroactive pay increase was effective for 12 weeks. His total retroactive pay was $240 (12 × $20), which was paid in 2024. His province of employment is Alberta. The claim code that applies to his TD1 is "1" and TD1AB forms is "1".

   • $68.15 is Joseph's total income tax for the regular pay after his retroactive pay increase (step 8a)
   • minus $64.25 is Joseph's total income tax for the regular pay before his retroactive pay increase (step 8b)
   • equals $3.90 is the result
   • multiply by 12 pay periods
   • equals $46.80 is the income tax to deduct from Joseph’s retroactive payment
   • plus $0 because Joseph did not request additional income tax withheld from his Form TD1
   • equals $46.80 is the total amount of income tax to deduct from Joseph's retroactive payment

In addition to regular types of payments, you must deduct income tax from bonuses or other types of irregular payments.

Types of irregular payments

Irregular payments includes:

• Commissions paid without expenses where they are paid periodically or the amounts fluctuate (for any other commissions payments, use: Regular payments (manual calculation))
• Director's fees
• Overtime earned in another pay period
• Patronage payments
• Payments of fees or other amounts for services
• Payments made to fishers and you received Form TD3F from the individual
• Payments to police officers for special or extra duty from third parties
• Vacation pay paid when the employee does not take holidays
• Payments of wages in lieu of termination notice

Steps

1. Determine if you need to calculate using a special income tax rate

   Calculate using a special income tax rate if the payment is a:

   Patronage payment
   

   Use the following to calculate the income tax to be withheld and remitted for a patronage payment

   • Total patronage payments for the year
   • minus $100
   • equals This amount is the taxable amount of the patronage payments. If the particular patronage payment is less than this amount, use the amount of that payment
   • multiply by 15% tax
   • equals This amount is the income tax that you must withhold and remit from the patronage payment

   You do not need to do additional calculations.

   Calculation example

   You provided Judith with a patronage payment of $220 for the first time in March 2024. She will not receive any further patronage payments in the year.

   • $220 is Judith's patronage payment
   • minus $100
   • equals $120 is the taxable amount of the patronage payments
   • multiply by 15% income tax
   • equals $18 is the income tax that you must withhold and remit from Judith's patronage payment
   Payment made to a fisher (completed form TD3F)
   

   Use the following to calculate the total remuneration for a payments made to a fisher when they gave you a completed form TD3F

   • Payment made to the fisher
   • multiply by 20% tax
   • equals This amount is the income tax that you must withhold and remit from the proceeds paid to the fisher

   You do not need to do additional calculations.

   Calculation example

   Matthew is a self-employed fisher. He wanted to have income tax withheld from the results of his catch. He provided the buyer by with his completed Form TD3F. The proceeds of his first catch were $80.

   • $80 are Matthew's proceeds of his catch as a fisher
   • multiply by 20% income tax
   • equals $16 is the income tax that you must withhold and remit from the proceeds paid to Matthew
   Payment of fees for services to a non-resident
   

   Use the following to calculate the total amount of payment of fees for services rendered in Canada made to a non-resident

   • Payment made of fees for services to the non-resident
   • multiply by 15% tax
   • equals This amount is the income tax that you must withhold and remit from the payment to the non-resident

   You do not need to do additional calculations.

   Calculation example

   You decided to outsource your IT services to an independent contractor and contracted John, a non-resident of Canada, to do the work in Canada. You pay $500 per week for the service.

   • $500 is the payment of fees to John, a non-resident for services rendered in Canada
   • multiply by 15% income tax
   • equals $75 is the income tax that you must withhold and remit from the payment to John
   
   

   Continue to next step for any other payments.

2. Calculate the total remuneration

   • Employee's total remuneration for the year before the bonus or irregular payment
   • plus Bonus or irregular payment
   • minus Employee's tax deductions from remuneration
     
     What are tax deductions

     Tax deductions are:

     • Deduction for living in a prescribed zone
     • Deduction amount a tax services office has authorized (letter of authority)
     • Total expenses reported on form TD1X if applicable if the employee is paid by commission
     • Employee’s contributions to a registered pension plan (RPP)
     • Union dues
     • Employee's contributions to a retirement compensation arrangement (RCA) a or certain pension plans
     • Employee's and employer's contributions (deducted at source) to a registered retirement savings plan (RRSP) provided you have reasonable grounds to believe the employee can deduct the contribution for the year
     • Employee contributions to a pooled registered pension plan (PRPP), or a similar provincial pension plan, as long as the plan is registered with the Minister of National Revenue and you have reasonable grounds to believe the employee can deduct the contribution for the year
     • Beginning January 1, 2023 First and second additional contributions to the CPP made by the employee
     • Beginning April 1, 2023 Employee's and employer's contributions (deducted at source) to a First Home Savings Account (FHSA) and you have reasonable grounds to believe the employee can deduct the contribution for the year

   • equals Employee's total remuneration

   Calculation example

   Joseph earns a salary of $600 per week. In September 2024, you gave him a bonus of $300. His province of employment is Alberta.

   • $31,200 ($600 X 52 pay periods) is Joseph’s total remuneration for the year before the bonus
   • plus $300 is Joseph's bonus payment
   • minus Employee's tax deductions from remuneration:
     
     • $0 because Joseph did not have any deduction for living in a prescribed zone
     • $0 because Joseph did not have any amount a tax services office has authorized
     • $0 because Joseph did not complete a form TD1X
     • $0 because Joseph did not contribute to a registered pension plan (RPP)
     • $0 because Joseph did not have any union dues
     • $0 because Joseph did not contribute to a retirement compensation arrangement (RCA) or certain pension plans
     • $0 because Joseph did not contribute to a registered retirement savings plan (RRSP)
     • $0 because Joseph did not contribute to a pooled registered pension plan (PRPP), or a similar provincial pension plan, as long as the plan is registered with the Minister of National Revenue and you have reasonable grounds to believe the employee can deduct the contribution for the year
     • $176.11 for Joseph's first and second additional contributions to the CPP he made
     • $0 for Joseph’s employee’s and employer's contributions (deducted at source) to a First Home Savings Account (FHSA) – deduction on payroll effective April 1, 2023

   • equals $31,323.89 is Joseph's total remuneration

3. Determine the calculation to use

   If your employee's total remuneration in step 2 is:

   • Less than $5,000, continue to step 3a.
   • More than $5,000, continue to step 3b.

   1. Less than $5,000 – Calculate the amount of income tax you have to withhold and remit

      • Bonus or irregular payment
      • multiply by 15% tax (10 % tax if you are in Quebec)
      • equals This amount is the income tax that you must withhold and remit from your employee's pay

      You do not need to do additional calculations.

      Calculation example

      Diane earns a salary of $400 per week. In September, you gave her a bonus of $300. Her province of employment is Manitoba and her total income will be less than $5,000 for the year

      • $300 is the amount for the bonus
      • multiply by 15% income tax
      • equals $45 is the income tax that you must withhold and remit from Joseph's bonus payment

   2. More than $5,000 – Review the completed TD1 forms to determine if you need to deduct tax

      

      Review the completed TD1 forms and verify if your employee checked the box "Total income less than total claim amount".

      • Do not continue to next step or use the tax tables if your employee checked this box.

        You do not deduct any federal or provincial tax in this situation.

      • Continue to next step if your employee checked this box but you believe it is a false statement.

      • Continue to step 7 if your employee did not complete new TD1 forms.

        Use the same claim code that you used previously.

4. Get the total claim amount from the TD1 forms

   1. Get the federal TD1 form

      

      If they are claiming more than the basic personal amount, find the "TOTAL CLAIM AMOUNT" on the completed federal TD1 form

   2. Get the provincial or territorial TD1 form

      

      If they are claiming more than the basic personal amount, find the "TOTAL CLAIM AMOUNT" on the completed provincial or territorial TD1 form

5. Get the federal, provincial and territorial claim codes tables

   1. Get the federal claim codes table

      Use the federal claim codes table.

      Federal claim codes tables
      

      2024 tax year

      2024 Federal claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	15,705.00	1
      15,705.01	18,410.00	2
      18,410.01	21,115.00	3
      21,115.01	23,820.00	4
      23,820.01	26,525.00	5
      26,525.01	29,230.00	6
      29,230.01	31,935.00	7
      31,935.01	34,640.00	8
      34,640.01	37,345.00	9
      37,345.01	40,050.00	10

      Previous years

      2023 tax year
      

      2023 tax year

      2023 Federal claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	15,000.00	1
      15,000.01	17,583.00	2
      17,583.01	20,166.00	3
      20,166.01	22,749.00	4
      22,749.01	25,332.00	5
      25,332.01	27,915.00	6
      27,915.01	30,498.00	7
      30,498.01	33,081.00	8
      33,081.01	35,664.00	9
      35,664.01	38,247.00	10

      To view 2022 or previous tax year, refer to:

      • Common pay periods (T4032)
      • Uncommon pay periods (T4008)

   2. Get the provincial or territorial claim codes table

      Use the provincial or territorial claim codes table that matches your employee's province of employment.

      Provincial and territorial claim codes tables
      

      2024 tax year

      Alberta
      

      2024 Alberta claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	21,885.00	1
      21,885.01	25,015.00	2
      25.015.01	28,145.00	3
      28,145.01	31,275.00	4
      31,275.01	34,405.00	5
      34,405.01	37,535.00	6
      37,535.01	40,665.00	7
      40,665.01	43,795.00	8
      43,795.01	46,925.00	9
      46,725.01	50,055.00	10

      British Columbia
      2024 British Columbia claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	12,580.00	1
      12,580.01	15,411.00	2
      15,411.01	18,242.00	3
      18,242.01	21,073.00	4
      21,073.01	23,904.00	5
      23,904.01	26,735.00	6
      26,735.01	29,566.00	7
      29,566.01	32,397.00	8
      32,397.01	35,228.00	9
      35,228.01	38,059.00	10

      Manitoba
      2024 Manitoba claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	15,780.00	1
      15,780.01	17,743.00	2
      17,743.01	19,166.00	3
      19,166.01	20,859.00	4
      20,859.01	22,552.00	5
      22,552.01	24,245.00	6
      24,245.01	25,938.00	7
      25,938.01	27,631.00	8
      27,631.01	29,324.00	9
      29,324.01	31,017.00	10

      New Brunswick
      2024 New Brunswick claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	13,044.00	1
      13,044.01	15,714.00	2
      15,714.01	18,384.00	3
      18,834.01	21,054.00	4
      21,054.01	23,724.00	5
      23,724.01	26,394.00	6
      26,394.01	29,064.00	7
      29,064.01	31,734.00	8
      31,734.01	34,404.00	9
      34,404.01	37,074.00	10

      Newfoundland and Labrador
      2024 Newfoundland and Labrador claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	10,818.00	1
      10,818.01	13,154.00	2
      13,154.01	15,490.00	3
      15,490.01	17,826.00	4
      17,826.01	20,162.00	5
      20,162.01	22,498.00	6
      22,498.01	24,834.00	7
      24,834.01	27,170.00	8
      27,170.01	29,506.00	9
      29,506.01	31,842.00	10

      Northwest Territories
      2024 Northwest Territories claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	17,373.00	1
      17,373.01	20,360.00	2
      20,363.01	23,347.00	3
      23,347.01	26,334.00	4
      26,334.01	29,321.00	5
      29,321.01	32,308.00	6
      32,308.01	35,295.00	7
      35,295.01	38,282.00	8
      38,282.01	41,269.00	9
      41,269.01	44,256.00	10

      Nova Scotia
      2024 Nova Scotia claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	11,481.00	1
      11,481.01	13,081.00	2
      13,081.01	14,681.00	3
      14,681.01	16,281.00	4
      16,281.01	17,881.00	5
      17,881.01	19,481.00	6
      19,481.01	21,081.00	7
      21,081.01	22,681.00	8
      22,681.01	24,281.00	9
      24,281.01	25,881.00	10

      Nunavut
      2024 Nunavut claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	18,767.00	1
      18,767.01	21,802.00	2
      21,802.01	24,837.00	3
      24,837.01	27,872.00	4
      27,872.01	30,907.00	5
      30,907.01	33,942.00	6
      33,942.01	36,977.00	7
      36,977.01	40,012.00	8
      40,012.01	43,047.00	9
      43,047.01	46,082.00	10

      Ontario
      2024 Ontario claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	12,399.00	1
      12,399.01	15,070.00	2
      15,070.01	17,741.00	3
      17,741.01	20,412.00	4
      20,412.01	23,083.00	5
      23,083.01	25,754.00	6
      25,754.01	28,425.00	7
      28,425.01	31,096.00	8
      31,096.01	33,767.00	9
      33,767.01	36,438.00	10

      Prince Edward Island
      2024 Prince Edward Island claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	13,500.00	1
      13,500.00	15,100.00	2
      15,100.01	16,700.00	3
      16,700.01	18,300.00	4
      18,300.01	19,900.00	5
      19,900.01	21,500.00	6
      21,500.01	23,100.00	7
      23,100.01	24,700.00	8
      24,700.01	26,300.00	9
      26,300.01	27,900.00	10

      Quebec

      Only use the federal claim codes when your employee's province of employment is Quebec.

      Saskatchewan
      2024 Saskatchewan claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	18,491.00	1
      18,491.00	20,871.00	2
      20,871.01	23,521.00	3
      23,521.01	25,631.00	4
      25,631.01	28,011.00	5
      28,011.01	30,391.00	6
      30,391.01	32,771.00	7
      32,771.01	35,151.00	8
      35,151.01	37,531.00	9
      37,531.01	39,911.00	10

      Yukon
      2024 Yukon claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	15,705.00	1
      15,705.01	18,410.00	2
      18,410.01	21,115.00	3
      21,115.01	23,820.00	4
      23,820.01	26,525.00	5
      26,525.01	29,230.00	6
      29,230.01	31,935.00	7
      31,935.01	34,640.00	8
      34,640.01	37,345.00	9
      37,345.01	40,050.00	10

      Outside Canada

      Only use the federal claim codes when your employee's province of employment is outside Canada.

      
      

      Previous years

      2023 tax year Alberta
      

      2023 Alberta claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	21,003.00	1
      21,003.01	24,007.00	2
      24,007.01	27,011.00	3
      27,011.01	30,015.00	4
      30,015.01	33,019.00	5
      33,019.01	36,023.00	6
      36,023.01	39,027.00	7
      39,027.01	42,031.00	8
      42,031.01	45,035.00	9
      45,035.01	48,039.00	10

      British Columbia
      2023 British Columbia claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	11,981.00	1
      11,981.01	14,677.00	2
      14,677.01	17,373.00	3
      17,373.01	20,069.00	4
      20,069.01	22,765.00	5
      22,765.01	25,461.00	6
      25,461.01	28,157.00	7
      28,157.01	30,853.00	8
      30,853.01	33,549.00	9
      33,549.01	36,245.00	10

      Beginning July 1, 2023 – Manitoba
      Beginning July 1, 2023 – 2023 Manitoba claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	19,145.00	1
      19,145.01	20,838.00	2
      20,838.01	22,531.00	3
      22,531.01	24,224.00	4
      24,224.01	25,917.00	5
      25,917.01	27,610.00	6
      27,610.01	29,303.00	7
      29,303.01	30,996.00	8
      30,996.01	32,689.00	9
      32,689.01	34,382.00	10

      Given that employees have received a lower basic personal amount for the first six months of the year, a prorated basic personal amount of $19,145 is used.

      New Brunswick
      2023 New Brunswick claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	12,458.00	1
      12,458.01	15,009.00	2
      15,009.01	17,560.00	3
      17,560.01	20,111.00	4
      20,111.01	22,662.00	5
      22,662.01	25,213.00	6
      25,213.01	27,764.00	7
      27,764.01	30,315.00	8
      30,315.01	32,866.00	9
      32,866.01	35,417.00	10

      Newfoundland and Labrador
      2023 Newfoundland and Labrador claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	10,382.00	1
      10,382.01	12,624.00	2
      12,624.01	14,866.00	3
      14,866.01	17,108.00	4
      17,108.01	19,350.00	5
      19,350.01	21,592.00	6
      21,592.01	23,834.00	7
      23,834.01	26,076.00	8
      26,076.01	28,318.00	9
      28,318.01	30,560.00	10

      Northwest Territories
      2023 Northwest Territories claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	16,593.00	1
      16,593.01	19,446.00	2
      19,446.01	22,299.00	3
      22,299.01	25,152.00	4
      25,152.01	28,005.00	5
      28,005.01	30,858.00	6
      30,858.01	33,711.00	7
      33,711.01	36,564.00	8
      36,564.01	39,417.00	9
      39,417.01	42,270.00	10

      Nova Scotia
      2023 Nova Scotia claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	11,481.00	1
      11,481.01	13,081.00	2
      13,081.01	14,681.00	3
      14,681.01	16,281.00	4
      16,281.01	17,881.00	5
      17,881.01	19,481.00	6
      19,481.01	21,081.00	7
      21,081.01	22,681.00	8
      22,681.01	24,281.00	9
      24,281.01	25,881.00	10

      Nunavut
      2023 Nunavut claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	17,925.00	1
      17,925.01	20,824.00	2
      20,824.01	23,723.00	3
      23,723.01	26,622.00	4
      26,622.01	29,521.00	5
      29,521.01	32,420.00	6
      32,420.01	35,319.00	7
      35,319.01	38,218.00	8
      38,218.01	41,117.00	9
      41,117.01	44,016.00	10

      Ontario
      2023 Ontario claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	11,865.00	1
      11,865.01	14,421.00	2
      14,421.01	16,977.00	3
      16,977.01	19,533.00	4
      19,533.01	22,089.00	5
      22,089.01	24,645.00	6
      24,645.01	27,201.00	7
      27,201.01	29,757.00	8
      29,757.01	32,313.00	9
      32,313.01	34,869.00	10

      Prince Edward Island
      2023 Prince Edward Island claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	12,000.00	1
      12,000.01	13,600.00	2
      13,600.01	15,200.00	3
      15,200.01	16,800.00	4
      16,800.01	18,400.00	5
      18,400.01	20,000.00	6
      20,000.01	21,600.00	7
      21,600.01	23,200.00	8
      23,200.01	24,800.00	9
      24,800.01	26,400.00	10

      Quebec

      Only use the federal claim codes when your employee's province of employment is Quebec.

      Saskatchewan
      2023 Saskatchewan claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	17,661.00	1
      17,661.01	19,934.00	2
      19,934.01	22,207.00	3
      22,207.01	24,480.00	4
      24,480.01	26,753.00	5
      26,753.01	29,026.00	6
      29,026.01	31,299.00	7
      31,299.01	33,572.00	8
      33,572.01	35,845.00	9
      35,845.01	38,118.00	10

      Yukon
      2023 Yukon claim codes

      Total claim amount ($) from	Total claim amount ($) to	Claim code
      No claim amount	No claim amount	0
      0.00	15,000.00	1
      15,000.01	17,583.00	2
      17,583.01	20,166.00	3
      20,166.01	22,749.00	4
      22,749.01	25,332.00	5
      25,332.01	27,915.00	6
      27,915.01	30,498.00	7
      30,498.01	33,081.00	8
      33,081.01	35,664.00	9
      35,664.01	38,247.00	10

      Outside Canada

      Only use the federal claim codes when your employee's province of employment is outside Canada.

      To view 2022 or previous tax year, refer to:

      • Common pay periods (T4032)
      • Uncommon pay periods (T4008)

6. Determine the claim code to use

   If the employee check the box they have more than one employer or payer at the same time, claim code "0" may be used.

   1. Determine the federal claim code

      Find the code in the "Claim code" column which corresponds with the range that includes your employee's "Total claim amount".

   2. Determine the provincial or territorial claim code

      Find the code in the "Claim code" column which corresponds with the range that includes your employee's "Total claim amount".

      If the federal claim code is "0" because the employee is a non-resident, the provincial claim code must also be "0."

7. Get the federal, provincial and territorial income tax tables

   Use the federal, provincial and territorial income tax tables that matches your employee's province of employment and your pay period.

   The tax tables that match your employee’s province of employment and pay period contains both the federal table and the provincial/territorial table.

   Federal, provincial and territorial income tax tables
   

   2024 tax year

   Alberta
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 pay periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   British Columbia
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Manitoba
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   New Brunswick
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Newfoundland and Labrador
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Northwest Territories
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Nova Scotia
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Nunavut
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Ontario
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Prince Edward Island
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Quebec
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Saskatchewan
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Yukon
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Outside Canada
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   
   

   Previous years

   2023 tax year Alberta
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 pay periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   British Columbia
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Beginning July 1, 2023 – Manitoba
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   New Brunswick
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Newfoundland and Labrador
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Northwest Territories
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Nova Scotia
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Nunavut
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Ontario
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Prince Edward Island
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Quebec
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Saskatchewan
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Yukon
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   Outside Canada
   

   • Common pay periods per year: Option 1

     • 12 periods (Monthly) [PDF]
     • 24 periods (Semi-monthly) [PDF]
     • 26 periods (Biweekly) [PDF]
     • 52 periods (Weekly) [PDF]

   • Uncommon pay periods per year: Option 2

     • 10 periods [PDF]
     • 13 periods [PDF]
     • 22 periods [PDF]
     • 27 periods (Biweekly) [PDF]
     • 53 periods (Weekly) [PDF]
     • 240 periods (Daily) [PDF]

   To view 2022 or previous tax year, refer to:

   • Common pay periods (T4032)
   • Uncommon pay periods (T4008)

8. Determine the adjusted pay rate and the total adjusted pay rate

   1. Calculate the adjusted pay rate for any bonus payment

      • Bonus or irregular payment
      • divide by Number of pay periods in the year
      • equals Result
      • plus Regular pay for the period
      • equals This amount is the adjusted pay rate on a first or only bonus or irregular payment in the year

      Calculation example

      Joseph earns a salary of $600 per week. In September, you gave him a bonus of $300. His province of employment is Alberta.

      • $300 is Joseph’s bonus payment
      • divide by 52 pay periods
      • equals $5.77 is the result
      • plus $600 is Joseph’s regular pay for the period
      • equals $605.77 is the amount from the adjusted pay rate on Joseph’s first or only bonus payment in the year

   2. Calculate the total adjusted pay rate on more than one bonus payment in the year

      • Current bonus or irregular payment
      • divide by Number of pay periods in the year
      • equals Result
      • plus Adjusted pay rate (step 8a)
      • equals This amount is the total adjusted pay rate on more than one bonus or irregular payment in the year

      Calculation example

      Joseph earns a salary of $600 per week. In September, you gave him a bonus of $300. He was then given another bonus of $780. His province of employment is Alberta.

      • $780 is Joseph's current bonus payment
      • divide by 52 pay periods
      • equals $15 is the result
      • plus $605.77 is the adjusted pay rate (step 8a)
      • equals $620.77 is the amount from the total adjusted pay rate on Joseph's second bonus payment in the year

9. Determine the pay range and get the amount of income tax to deduct

   1. Determine the federal income tax to deduct

      Find the range that includes your employee's adjusted pay rate (step 8a), or the total adjusted pay rate (step 8b), or the regular pay for the pay period in the "Pay" column.

      

      Find the applicable "CC" column that matches the employee's claim code (for example, if the employee’s claim code is 4, go to the CC 4 column).

      Find the amount under the “CC” column that corresponds with the range that includes your employee's pay for the pay period.

      

      This is the federal income tax to deduct.

   2. Determine the provincial or territorial income tax to deduct

      Find the range that includes your employee's adjusted pay rate (step 8a), or the total adjusted pay rate (step 8b), or the regular pay for the pay period in the "Pay" column.

      

      Find the applicable "CC" column that matches the employee's claim code (for example, if the employee's claim code is 4, go to the CC 4 column).

      Find the amount under the “CC” column that corresponds with the range that includes your employee's pay for the pay period.

      

      This is the provincial or territorial income tax to deduct.

10. Calculate the total income tax for the adjusted pay rate, total adjusted pay rate and regular pay for the period

    The calculation depends on the frequency of the bonus or irregular payments for the year. If your employee's bonus or irregular payment is:

    • First or only bonus, or irregular payment, continue to step 10a and 10c.
    • More than one bonus or irregular payment, continue to step 10a and 10b.

    1. Calculate the federal and provincial tax to deduct for the adjusted pay rate

       • Federal tax you have to withhold from the adjusted pay rate of your employee (step 8a)
       • plus Provincial or territorial income tax you have to withhold from the adjusted pay rate of your employee (step 8a)
       • equals This is the total amount of income tax to deduct from the adjusted pay rate

       Calculation example

       Joseph earns a salary of $600 per week. In September 2024, you gave him a bonus of $300. His province of employment is Alberta. The claim code on his TD1 is "1" and TD1AB forms is "1". His adjusted pay rate is $605.77 (step 8a).

       • $39.10 is the federal tax you have to withhold from Joseph’s adjusted pay rate (step 8a)
       • plus $16.95 is the provincial income tax you have to withhold from Joseph’s adjusted pay rate (step 8a)
       • equals $56.05 is the total amount of income tax to deduct from Joseph’s adjusted pay rate

    2. Calculate the federal and provincial tax to deduct for the total adjusted pay rate

       • Federal tax you have to withhold from the total adjusted pay rate of your employee (step 8b)
       • plus Provincial or territorial income tax you have to withhold from the total adjusted pay rate of your employee (step 8b)
       • equals This is the total amount of income tax to deduct from the total adjusted pay rate

       Calculation example

       Joseph earns a salary of $600 per week. In September 2024, you gave him a bonus of $300. His province of employment is Alberta. The claim code on his TD1 is "1" and TD1AB forms is "1". His total adjusted pay rate is $620.77 (step 8b).

       • $41.20 is the federal tax you have to withhold from Joseph's total adjusted pay rate (step 8b)
       • plus $18.35 is the provincial income tax you have to withhold from Joseph's total adjusted pay rate (step 8b)
       • equals $59.55 is the total amount of income tax to deduct from Joseph's total adjusted pay rate

    3. Calculate the federal and provincial tax to deduct for the regular pay for the period

       • Federal tax you have to withhold from the regular pay for the period of your employee
       • plus Provincial or territorial income tax you have to withhold from the regular pay for the period of your employee
       • equals This is the total amount of income tax to deduct from the regular pay for the period of your employee

       Calculation example

       Joseph earns a salary of $600 per week. In September 2024, you gave him a bonus of $300. His province of employment is Alberta. The claim code on his TD1 is "1" and TD1AB forms is "1". His regular pay is $600.00.

       • $38.55 is the federal tax you have to withhold from Joseph's regular pay for the period
       • plus $16.60 is the provincial income tax you have to withhold from Joseph's regular pay for the period
       • equals $55.15 is the total amount of income tax to deduct from Joseph's regular pay for the period

11. Calculate the amount of income tax you have to remit and withhold

    1. Calculate the amount of income tax to deduct on a first or only bonus or irregular payment in the year

       • Total income tax for the adjusted pay rate (step 10a)
       • minus Total income tax for the regular salary in the pay period (step 10c)
       • equals Result
       • multiply by Number of pay periods in the year
       • equals This is the income tax to be deducted from the first or only bonus or irregular payment in the year
       • plus If applicable, any additional income tax that your employee had requested be withheld from their remuneration on Form TD1
       • equals This is the total income tax to be deducted from the first or only bonus or irregular payment in the year

       Calculation example

       Joseph earns a salary of $600 per week. In September 2024, you gave him a bonus of $300. His province of employment is Alberta. The claim code on his TD1 is "1" and TD1AB forms is "1".

       • $56.05 is Joseph's adjusted pay rate (step 10a)
       • minus $55.15 is Joseph's total income tax for the regular salary in the pay period (step 10c)
       • equals $0.90 is the result
       • multiply by 52 pay periods
       • equals $46.80 is the income tax to be deducted from Joseph's first or only bonus payment in the year
       • plus $0 because Joseph did not request any additional income tax be withheld from their remuneration on Form TD1
       • equals $46.80 is the total income tax to be deducted from Joseph's first or only bonus payment in the year

    2. Calculate the amount of income tax to deduct on a bonus where there was more than one bonus or irregular payment in the year

       • Total income tax for the total adjusted pay rate (step 10b)
       • minus Total income tax for the adjusted pay rate (step 10a)
       • equals Result
       • multiply by Number of pay periods in the year
       • equals This is the income tax to be deducted from the bonus or irregular payment
       • plus If applicable, any additional income tax that your employee had requested be withheld from their remuneration on Form TD1
       • equals This is the total income tax to be deducted from the bonus or irregular payment

       Calculation example

       Joseph earns a salary of $600 per week. In September 2024, you gave him a bonus of $300. His province of employment is Alberta. The claim code on his TD1 is "1" and TD1AB forms is "6".

       • $59.55 is the total income tax for Joseph's total adjusted pay rate (step 10b)
       • minus $56.05 is the total income tax for Joseph's adjusted pay rate (step 10a)
       • equals $3.50 is the result
       • multiply by 52 pay periods
       • equals $182.20 is the income tax to be deducted from Joseph's bonus payment
       • plus $0 because Joseph did not request any additional income tax be withheld from their remuneration on Form TD1
       • equals $182.00 is the total income tax to be deducted from Joseph's bonus payment