How Canada taxes a retirement plan
Every figure this model charges in Canada, what each one means, the tax office page it came from, and the date we last read it. Plus everything the model does not do here.
The tax chapter of what the model assumes about Canada.
Figures are for the 2026 tax year, read from the authorities on 2026-07-29. Every one of them links to the page it came from. 16 of them we could not source: we hold the figure and could not find an authority page stating it. Those are marked, and they are the ones most likely to be wrong. If you know better, tell us.
Checked against their rate data. That check reaches part of the calculation, not all of it; the rest is worked through by hand from the authority's own rules.
The scale your pension and other ordinary income are charged on. Each band's rate applies only to the part of your income inside it, not to all of it.
Tax free slice of income, federalfederal basic personal amount (base)
The first part of anyone's income carries no federal tax. It arrives as a reduction of the tax rather than as a deduction from income, so it is worth the same to a retiree on any income.
Top-up to the tax free slice, federalfederal basic personal amount (enhanced portion)
An addition to the basic tax free amount, given in full at ordinary incomes and withdrawn gradually once income passes 181,440. It never disappears completely: the base amount stays whatever you earn.
- Shrinks by0.29%
- How much of the credit is withdrawn per unit of income above the starting point. This adds to your effective rate inside that range, often sharply.
- source
- Measured againsttaxable
- Which income figure decides how much is withdrawn. It is not always your total income, and the difference can be worth a lot.
- source
- Couple's shrink point2
- What the income at which it starts shrinking is multiplied by for a couple.
- source
Extra allowance from 65, federalfederal age amount
A further tax free amount once you turn 65. It shrinks as income rises above about 46,400 and is gone entirely at about 107,800, which is why the rate on your next dollar climbs faster than the published brackets suggest.
- Shrinks by2.10%
- How much of the credit is withdrawn per unit of income above the starting point. This adds to your effective rate inside that range, often sharply.
- source
- Measured againsttaxable
- Which income figure decides how much is withdrawn. It is not always your total income, and the difference can be worth a lot.
- source
- Couple's shrink point2
- What the income at which it starts shrinking is multiplied by for a couple.
- source
Allowance on pension income, federalfederal pension income amount
A small allowance on income from a pension or a converted retirement account. It has stood at 2,000 since 1988 and does not rise with prices, so inflation eats it a little every year.
Tax free slice of income, OntarioOntario basic personal amount
The provincial twin of the federal tax free slice, credited at Ontario's own lowest rate rather than the federal one. Every province sets its own, and the figures on this page are Ontario's.
Extra allowance from 65, OntarioOntario age amount
Ontario's own extra amount from 65, on top of the federal one, and withdrawn as income rises in the same way. It is credited at Ontario's lowest rate, so it is worth less in cash than the federal one.
- Amount$6,342
- Subtracted from the tax you owe, after it has been worked out.
- no source found
- Starts shrinking at$47,210
- Above this income the credit is progressively withdrawn.
- no source found
- Shrinks by0.76%
- How much of the credit is withdrawn per unit of income above the starting point. This adds to your effective rate inside that range, often sharply.
- no source found
- Measured againsttaxable
- Which income figure decides how much is withdrawn. It is not always your total income, and the difference can be worth a lot.
- no source found
- For a couple2
- What this is multiplied by when a couple is assessed together.
- no source found
- Couple's shrink point2
- What the income at which it starts shrinking is multiplied by for a couple.
- no source found
Allowance on pension income, OntarioOntario pension income amount
Ontario's own small allowance on pension income, sitting alongside the federal one. It is a fixed cash amount that does not rise with prices.
- Amount$1,796
- Subtracted from the tax you owe, after it has been worked out.
- no source found
- For a couple2
- What this is multiplied by when a couple is assessed together.
- no source found
State pension clawbackOAS recovery tax
Once income passes about 95,000, fifteen cents of every further dollar is taken back out of Old Age Security, the flat state pension, until the pension is gone. It is why money drawn from a portfolio can cost a retiree more than the tax brackets alone would say.
Health charge on income, second stepOntario Health Premium band 2
The second step of Ontario's health charge, adding up to 150 once income passes 36,000. Every figure in the schedule has stood unchanged since 2004, so inflation quietly pushes retirees up it.
Health charge on income, third stepOntario Health Premium band 3
The third step of the health charge, adding up to 150 once income passes 48,000. It is collected at twenty five cents in the dollar over a 600 wide stretch of income, so a small rise in income right at that point is taxed very hard for a moment.
Health charge on income, fourth stepOntario Health Premium band 4
The fourth step of the health charge, adding up to 150 once income passes 72,000, collected the same way as the third over another narrow stretch of income.
Health charge on income, fifth stepOntario Health Premium band 5
The last step of the health charge, adding up to 150 once income passes 200,000 and taking the whole charge to its ceiling of 900 a year.
How money held outside a retirement account is charged: on what it pays you each year, on the profit when you sell, or both.
- Charged howaggregated
- Whether investment income joins your other income on the same scale or is charged separately. It decides whether taking more from your portfolio pushes your pension into a higher band.
- source
- Dividends counted up by0.38
- The dividend is inflated before tax is worked out, then a credit gives the inflation back. It moves your other income up the scale in the meantime.
- source
- Credit for tax already paid25.02%
- Tax the company already paid on the profit, credited against your own bill so the same money is not charged twice.
- no source found
- Paid out if unusedno
- Whether an unused credit is refunded in cash rather than simply lost. For a retiree on a low income this is the difference between a credit that is worth something and one that is not.
- source
- Charged as it pays outyes
- Whether income the investment pays you is charged in the year it arises, rather than only when you sell.
- no source found
What a loss can be set against, and whether anything left over can be carried into future years.
- Carried forward forno limit
- How many years an unused loss survives to be set against future gains. Zero means it is lost at the end of the year.
- source
- Locked to one kind of assetno limit
- A loss on one kind of investment can only be set against gains of the same kind.
- source
- Against other income, up tono limit
- The most a loss can take off your ordinary income in one year.
- source
- Share usable against other income0
- How much of a leftover loss can be set against income that is not investment income.
- source
What happens when you draw from a pension or retirement account: the whole withdrawal counted as income, a set rate, or nothing at all.
- On the way outordinary
- Whether a withdrawal counts as income in full, is charged at one set rate, or is free of tax.
- source
Whether a couple is assessed as one household or as two people, which can change the bill substantially at the same total income.
- How a couple is assessedsplitting
- Whether the two incomes are pooled, split evenly, or taxed entirely separately. At the same household income these give very different bills.
- source
A threshold frozen in law quietly costs more every year, because your income rises with prices and the threshold does not. Over a thirty-year retirement that is one of the larger effects on this page.
- the income tax bands · Keeps up with inflationyes
- If no, this figure is fixed in law. Your income rises with prices and it does not, so it costs you more every year without any rule changing.
- source
- an ordinary investment account · Keeps up with inflationno
- source
- federal basic personal amount (base) · Keeps up with inflationyes
- source
- federal basic personal amount (enhanced portion) · Keeps up with inflationyes
- source
- federal age amount · Keeps up with inflationyes
- source
- federal pension income amount · Keeps up with inflationno
- source
- Ontario basic personal amount · Keeps up with inflationyes
- source
- Ontario age amount · Keeps up with inflationyes
- no source found
- Ontario pension income amount · Keeps up with inflationno
- no source found
- OAS recovery tax · Keeps up with inflationyes
- source
- Ontario Health Premium band 1 · Keeps up with inflationno
- source
- Ontario Health Premium band 2 · Keeps up with inflationno
- source
- Ontario Health Premium band 3 · Keeps up with inflationno
- source
- Ontario Health Premium band 4 · Keeps up with inflationno
- source
- Ontario Health Premium band 5 · Keeps up with inflationno
- source
Where you live inside the country
Tax here is not the same everywhere. The planner asks where you live and charges your own jurisdiction's figures. Skip the question and it charges a stand-in, and says on screen which one.
The planner carries 12 of the 13 provinces and territories this country has.
What this model does not do here
Every one of them, not a selection. 20 are described below.
We model these and we know we do not get them exactly right. Where the size could be measured, it is stated.
We model a couple as an even split of the household's whole income. That is how the pension splitting election works and it is worth several thousand a year, but the law only lets half of eligible pension income move. Neither public pension can be split, nor a plain withdrawal from registered savings, nor investment income. A household with its income sitting on one partner in those forms is charged too little. At equal incomes we are exact.
Your real tax is higher/up to $11,030 a year/couples whose income sits mostly on one partner, as public pensions, registered withdrawals or investments
The law stops the clawback once it has taken back the whole of Old Age Security, the flat state pension, about 9,024 a year, which happens at about 155,109 of income. We keep clawing back up to Old Age Security plus the earnings-related public pension. Below 155,109 we are exact. At 220,000 we charge about 18,701 where the law charges 9,024, so the tax is overstated by about 9,677 a year.
Your real tax is lower/up to $9,677 a year/a retiree on both public pensions with income above about 155,000
You can now tell us which province or territory you live in, and we price you there. If you skip the question we price you as an Ontario resident, and Ontario sits near the cheap end, so skipping understates the bill for most of the country. On one worked case at 100,000 of income the spread between the cheapest province and the dearest is about 4,983 a year. Quebec is not one of the choices and needs its own treatment.
Your real tax is higher/up to $4,983 a year/anyone who skips the province question, and anyone in Quebec
Ontario charges a health premium on income that no other province charges, and we charge it to everybody. Choosing your province changes your tax rates but not this. It is 300 a year at 25,000 of income and 750 a year from 100,000 upward, and it is not reduced by any of your allowances, so someone outside Ontario who owes no income tax at all is still shown a bill of 300.
Your real tax is lower/up to $750 a year/every household outside Ontario, which is eleven of the twelve jurisdictions
We hand the pension income allowance to everybody. The law does not: it excludes both public pensions by name, the flat Old Age Security and the earnings-related one, and a plain withdrawal from registered retirement savings never qualifies at any age. A retiree whose only pension is those two public ones gets about 371 a year of relief here they would not get in reality, so their tax is understated. For someone over 65 drawing from a converted registered account we are right.
Your real tax is higher/up to $371 a year/a retiree whose pension is only the two public ones, or who draws straight from registered savings
The clawback of Old Age Security, the flat state pension, comes off your income before the tax scale is applied, and we apply the scale to your income before it. So we show slightly too much tax, and the bite on your next dollar inside the clawback band reads as 15 points where it is nearer 10. On one worked case at 100,000 of income the overstatement is about 208 a year.
Your real tax is lower/up to $208 a year/anyone whose income passes the clawback threshold of about 95,000
Canada's dividend credit only covers dividends from Canadian companies, and we apply it to every dividend you hold. In a portfolio tracking a world index well under a fifth of the dividend flow qualifies, so we hand you roughly three times the credit you would really get and your tax is understated. A foreign dividend is taxed in full instead, with relief only for the tax the other country already took.
Your real tax is higher/anyone holding global shares or funds in an ordinary Canadian account
From 72 the plan takes the legally required share out of your registered retirement savings every year, from 5.40 percent rising to 20 percent at 95, taxes it as income, and moves whatever you do not spend into your ordinary account. What we simplify: the law lets the share be based on a younger spouse's age, which would lower it, and someone who converts to a payout account before 71 would start the minimums earlier than we do. The first simplification makes the plan slightly more careful; the second only matters if you choose an early conversion.
Your real tax is lower/couples where the younger spouse's age would lower the required share, and anyone converting to a payout account before 71
A loss on investments can only be set against gains on investments, never against pension income, and that much we do model. Two parts are missing and they pull opposite ways: a loss can be carried back three years to refund tax already paid, which we cannot show, and a loss is disallowed if you buy the same thing back within thirty days, which we do not apply. It also means a crash hands you losses that cannot soften the state pension clawback.
Could go either way/anyone selling investments at a loss in an ordinary Canadian account
These exist in law and we leave them out, usually because applying them would need a question we do not ask.
Ontario charges a surtax on top of its own income tax, 20 percent of that tax above 5,818 and a further 36 percent above 7,446. We hold one combined federal and provincial figure and cannot charge on the provincial half alone, so it is absent. It is nothing at modest incomes and grows quickly: about 75 a year on one worked case, and about 6,066 a year at 200,000 of taxable income.
Your real tax is higher/up to $6,066 a year/an Ontario retiree whose taxable income runs well into six figures
Every province gives its own credit for dividends from Canadian companies, and we give Ontario's to everyone. Choosing your province fixes your tax rates but not this credit. Ontario's is near the top of the range, so someone living elsewhere with a large holding of Canadian shares is likely shown slightly too little tax. On 10,000 a year of dividends each percentage point of difference is worth about 138 a year.
Your real tax is higher/up to $635 a year/anyone outside Ontario holding Canadian dividend-paying shares outside a registered account
Ontario has a reduction that cancels a small provincial tax bill outright, worth up to 600 a year and gone once that bill passes 600. It applies to the provincial half alone and we hold one combined figure, so we leave it out and show too much tax. It only reaches someone whose income is low enough to still owe a little Ontario tax, and at the lowest income we checked the ordinary allowances had already cancelled the tax anyway.
Your real tax is lower/up to $600 a year/an Ontario retiree on a low income who still owes a small amount of provincial tax
Quebec is not a province this page can stand in for. It has its own return on its own scale, its own pooled age and retirement credits, its own public pension, a health services charge of up to 1,000 a year and a drug plan premium of about 766, set against a 16.5 percent cut in federal tax worth about 2,275 on one worked case. Of the provinces measured it came out the dearest, so we show a Quebec retiree too little tax.
Your real tax is higher/anyone retiring in Quebec
We treat every dividend as the kind a listed Canadian company pays, which carries a generous credit for the tax the company already paid. A dividend from your own small private company carries a much smaller one and is taxed more heavily than we show. There is no way to enter one here, and a listed portfolio never receives them.
Your real tax is higher/anyone paying themselves dividends out of their own private company
Canada recomputes your bill a second way, at 20.5 percent on a base that counts the whole of a capital gain rather than half, with most allowances counted at half and an exemption of about 181,440, and charges whichever comes out higher. We do not model it, so a year with an unusually large realised gain could cost more than we show. Anything paid under it comes back against ordinary tax over seven years, and it is nowhere near binding on the cases we checked.
Your real tax is higher/anyone realising an unusually large capital gain in a single year
A temporary credit running from 2025 to 2030 tops up allowances for people whose claims are unusually large, and we do not apply it, so the tax we show is a little high. For a typical retiree it is worth nothing at all: allowances of about 27,660 against a threshold of 58,523.
Your real tax is lower/someone with unusually large allowance claims, which is almost no retiree
Separate tax systems, or rules that only bite outside a retirement plan.
When you die everything you own is treated as sold that day and the whole built-up gain is taxed in your final return, unless it passes to a surviving partner at its original cost. So the first death in a couple usually costs nothing and the second is one large bill. We stop at the end of the plan and never charge it, so whatever we show you leaving behind is the amount before that tax.
Your real tax is higher/anyone planning to leave investments rather than spend them
Property tax is a municipal charge, running from roughly 0.28 percent of assessed value in Vancouver to 2.6 percent in Winnipeg, and it is not a tax on your portfolio. Enter your own bill as a housing cost rather than expecting us to work one out. Two more sit outside the plan: British Columbia's extra school tax on homes above 3 million, and Ontario's fee for settling an estate, 1.5 percent of what it holds above 50,000.
Could go either way/any Canadian homeowner, and the estate of anyone who dies resident in Ontario
There is nothing to leave out here. Canada has no wealth tax, no estate tax, no inheritance tax and no gift tax at any level of government. What it does instead is tax the built-up gain on everything you own in your final return, which is a separate limitation of its own.
Could go either way/anyone expecting to leave money behind, or to receive it
United States shares and funds hand 15 percent of their dividends to the United States before you see the money, and where you hold them decides whether you get it back. Inside registered retirement savings a treaty makes it nothing. Inside a tax free savings account it is 15 percent and gone for good. In an ordinary account Canada credits it back. It is a United States tax, so it is not in the Canadian rules we model and we never charge it.
Your real tax is higher/anyone holding United States shares or funds in a tax free savings account
Every other figure we use for this country (255)
The sections above cover what shapes a retirement plan. These are the rest of what the model reads, listed so nothing it uses is hidden from you.
capital_incomeaggregatedsourceforced_drawdown.rate_kindpercentsourceforced_drawdown.sleevedeferredsourceforced_drawdown.start.age72sourceforced_drawdown.start.kindagesourceforced_drawdown.table.720.054sourceforced_drawdown.table.730.0553sourceforced_drawdown.table.740.0567sourceforced_drawdown.table.750.0582sourceforced_drawdown.table.760.0598sourceforced_drawdown.table.770.0617sourceforced_drawdown.table.780.0636sourceforced_drawdown.table.790.0658sourceforced_drawdown.table.800.0682sourceforced_drawdown.table.810.0708sourceforced_drawdown.table.820.0738sourceforced_drawdown.table.830.0771sourceforced_drawdown.table.840.0808sourceforced_drawdown.table.850.0851sourceforced_drawdown.table.860.0899sourceforced_drawdown.table.870.0955sourceforced_drawdown.table.880.1021sourceforced_drawdown.table.890.1099sourceforced_drawdown.table.900.1192sourceforced_drawdown.table.910.1306sourceforced_drawdown.table.920.1449sourceforced_drawdown.table.930.1634sourceforced_drawdown.table.940.1879sourceforced_drawdown.table.950.2sourceordinary.credits[Ontario age amount].nameOntario age amountno source foundordinary.credits[Ontario basic personal amount].nameOntario basic personal amountsourceordinary.credits[Ontario pension income amount].nameOntario pension income amountno source foundordinary.credits[federal age amount].namefederal age amountsourceordinary.credits[federal basic personal amount (base)].namefederal basic personal amount (base)sourceordinary.credits[federal basic personal amount (enhanced portion)].namefederal basic personal amount (enhanced portion)sourceordinary.credits[federal pension income amount].namefederal pension income amountsourceordinary.flat_rate0sourceordinary.rental_baseordinaryno source foundordinary.social[Ontario Health Premium band 1].nameOntario Health Premium band 1sourceordinary.social[Ontario Health Premium band 2].nameOntario Health Premium band 2sourceordinary.social[Ontario Health Premium band 3].nameOntario Health Premium band 3sourceordinary.social[Ontario Health Premium band 4].nameOntario Health Premium band 4sourceordinary.social[Ontario Health Premium band 5].nameOntario Health Premium band 5sourceordinary.surcharges[OAS recovery tax].nameOAS recovery taxsourceordinary.surtax_on_tax0no source foundregions.AB.ordinary.brackets[0][0]58523sourceregions.AB.ordinary.brackets[0][1]0.22sourceregions.AB.ordinary.brackets[1][0]61200sourceregions.AB.ordinary.brackets[1][1]0.285sourceregions.AB.ordinary.brackets[2][0]117045sourceregions.AB.ordinary.brackets[2][1]0.305sourceregions.AB.ordinary.brackets[3][0]154259sourceregions.AB.ordinary.brackets[3][1]0.36sourceregions.AB.ordinary.brackets[4][0]181440sourceregions.AB.ordinary.brackets[4][1]0.38sourceregions.AB.ordinary.brackets[5][0]185111sourceregions.AB.ordinary.brackets[5][1]0.41sourceregions.AB.ordinary.brackets[6][0]246813sourceregions.AB.ordinary.brackets[6][1]0.42sourceregions.AB.ordinary.brackets[7][0]258482sourceregions.AB.ordinary.brackets[7][1]0.43sourceregions.AB.ordinary.brackets[8][0]370220sourceregions.AB.ordinary.brackets[8][1]0.47sourceregions.AB.ordinary.brackets[9][0]nullsourceregions.AB.ordinary.brackets[9][1]0.48sourceregions.BC.ordinary.brackets[0][0]50363sourceregions.BC.ordinary.brackets[0][1]0.196sourceregions.BC.ordinary.brackets[10][0]nullsourceregions.BC.ordinary.brackets[10][1]0.535sourceregions.BC.ordinary.brackets[1][0]58523sourceregions.BC.ordinary.brackets[1][1]0.217sourceregions.BC.ordinary.brackets[2][0]100728sourceregions.BC.ordinary.brackets[2][1]0.282sourceregions.BC.ordinary.brackets[3][0]115648sourceregions.BC.ordinary.brackets[3][1]0.31sourceregions.BC.ordinary.brackets[4][0]117045sourceregions.BC.ordinary.brackets[4][1]0.3279sourceregions.BC.ordinary.brackets[5][0]140430sourceregions.BC.ordinary.brackets[5][1]0.3829sourceregions.BC.ordinary.brackets[6][0]181440sourceregions.BC.ordinary.brackets[6][1]0.407sourceregions.BC.ordinary.brackets[7][0]190405sourceregions.BC.ordinary.brackets[7][1]0.437sourceregions.BC.ordinary.brackets[8][0]258482sourceregions.BC.ordinary.brackets[8][1]0.458sourceregions.BC.ordinary.brackets[9][0]265545sourceregions.BC.ordinary.brackets[9][1]0.498sourceregions.MB.ordinary.brackets[0][0]47000sourceregions.MB.ordinary.brackets[0][1]0.248sourceregions.MB.ordinary.brackets[1][0]58523sourceregions.MB.ordinary.brackets[1][1]0.2675sourceregions.MB.ordinary.brackets[2][0]100000sourceregions.MB.ordinary.brackets[2][1]0.3325sourceregions.MB.ordinary.brackets[3][0]117045sourceregions.MB.ordinary.brackets[3][1]0.379sourceregions.MB.ordinary.brackets[4][0]181440sourceregions.MB.ordinary.brackets[4][1]0.434sourceregions.MB.ordinary.brackets[5][0]258482sourceregions.MB.ordinary.brackets[5][1]0.464sourceregions.MB.ordinary.brackets[6][0]nullsourceregions.MB.ordinary.brackets[6][1]0.504sourceregions.NB.ordinary.brackets[0][0]52333sourceregions.NB.ordinary.brackets[0][1]0.234sourceregions.NB.ordinary.brackets[1][0]58523sourceregions.NB.ordinary.brackets[1][1]0.28sourceregions.NB.ordinary.brackets[2][0]104666sourceregions.NB.ordinary.brackets[2][1]0.345sourceregions.NB.ordinary.brackets[3][0]117045sourceregions.NB.ordinary.brackets[3][1]0.365sourceregions.NB.ordinary.brackets[4][0]181440sourceregions.NB.ordinary.brackets[4][1]0.42sourceregions.NB.ordinary.brackets[5][0]193861sourceregions.NB.ordinary.brackets[5][1]0.45sourceregions.NB.ordinary.brackets[6][0]258482sourceregions.NB.ordinary.brackets[6][1]0.485sourceregions.NB.ordinary.brackets[7][0]nullsourceregions.NB.ordinary.brackets[7][1]0.525sourceregions.NL.ordinary.brackets[0][0]44678sourceregions.NL.ordinary.brackets[0][1]0.227sourceregions.NL.ordinary.brackets[10][0]1141275sourceregions.NL.ordinary.brackets[10][1]0.543sourceregions.NL.ordinary.brackets[11][0]nullsourceregions.NL.ordinary.brackets[11][1]0.548sourceregions.NL.ordinary.brackets[1][0]58523sourceregions.NL.ordinary.brackets[1][1]0.285sourceregions.NL.ordinary.brackets[2][0]89354sourceregions.NL.ordinary.brackets[2][1]0.35sourceregions.NL.ordinary.brackets[3][0]117045sourceregions.NL.ordinary.brackets[3][1]0.363sourceregions.NL.ordinary.brackets[4][0]159528sourceregions.NL.ordinary.brackets[4][1]0.418sourceregions.NL.ordinary.brackets[5][0]181440sourceregions.NL.ordinary.brackets[5][1]0.438sourceregions.NL.ordinary.brackets[6][0]223340sourceregions.NL.ordinary.brackets[6][1]0.468sourceregions.NL.ordinary.brackets[7][0]258482sourceregions.NL.ordinary.brackets[7][1]0.488sourceregions.NL.ordinary.brackets[8][0]285319sourceregions.NL.ordinary.brackets[8][1]0.528sourceregions.NL.ordinary.brackets[9][0]570638sourceregions.NL.ordinary.brackets[9][1]0.538sourceregions.NS.ordinary.brackets[0][0]30995sourceregions.NS.ordinary.brackets[0][1]0.2279sourceregions.NS.ordinary.brackets[1][0]58523sourceregions.NS.ordinary.brackets[1][1]0.2895sourceregions.NS.ordinary.brackets[2][0]61991sourceregions.NS.ordinary.brackets[2][1]0.3545sourceregions.NS.ordinary.brackets[3][0]97417sourceregions.NS.ordinary.brackets[3][1]0.3717sourceregions.NS.ordinary.brackets[4][0]117045sourceregions.NS.ordinary.brackets[4][1]0.38sourceregions.NS.ordinary.brackets[5][0]157124sourceregions.NS.ordinary.brackets[5][1]0.435sourceregions.NS.ordinary.brackets[6][0]181440sourceregions.NS.ordinary.brackets[6][1]0.47sourceregions.NS.ordinary.brackets[7][0]258482sourceregions.NS.ordinary.brackets[7][1]0.5sourceregions.NS.ordinary.brackets[8][0]nullsourceregions.NS.ordinary.brackets[8][1]0.54sourceregions.NT.ordinary.brackets[0][0]53003sourceregions.NT.ordinary.brackets[0][1]0.199sourceregions.NT.ordinary.brackets[1][0]58523sourceregions.NT.ordinary.brackets[1][1]0.226sourceregions.NT.ordinary.brackets[2][0]106009sourceregions.NT.ordinary.brackets[2][1]0.291sourceregions.NT.ordinary.brackets[3][0]117045sourceregions.NT.ordinary.brackets[3][1]0.327sourceregions.NT.ordinary.brackets[4][0]172346sourceregions.NT.ordinary.brackets[4][1]0.382sourceregions.NT.ordinary.brackets[5][0]181440sourceregions.NT.ordinary.brackets[5][1]0.4005sourceregions.NT.ordinary.brackets[6][0]258482sourceregions.NT.ordinary.brackets[6][1]0.4305sourceregions.NT.ordinary.brackets[7][0]nullsourceregions.NT.ordinary.brackets[7][1]0.4705sourceregions.NU.ordinary.brackets[0][0]55801sourceregions.NU.ordinary.brackets[0][1]0.18sourceregions.NU.ordinary.brackets[1][0]58523sourceregions.NU.ordinary.brackets[1][1]0.21sourceregions.NU.ordinary.brackets[2][0]111602sourceregions.NU.ordinary.brackets[2][1]0.275sourceregions.NU.ordinary.brackets[3][0]117045sourceregions.NU.ordinary.brackets[3][1]0.295sourceregions.NU.ordinary.brackets[4][0]181439sourceregions.NU.ordinary.brackets[4][1]0.35sourceregions.NU.ordinary.brackets[5][0]181440sourceregions.NU.ordinary.brackets[5][1]0.375sourceregions.NU.ordinary.brackets[6][0]258482sourceregions.NU.ordinary.brackets[6][1]0.405sourceregions.NU.ordinary.brackets[7][0]nullsourceregions.NU.ordinary.brackets[7][1]0.445sourceregions.ON.ordinary.brackets[0][0]53891sourceregions.ON.ordinary.brackets[0][1]0.1905sourceregions.ON.ordinary.brackets[1][0]58523sourceregions.ON.ordinary.brackets[1][1]0.2315sourceregions.ON.ordinary.brackets[2][0]107785sourceregions.ON.ordinary.brackets[2][1]0.2965sourceregions.ON.ordinary.brackets[3][0]117045sourceregions.ON.ordinary.brackets[3][1]0.3166sourceregions.ON.ordinary.brackets[4][0]150000sourceregions.ON.ordinary.brackets[4][1]0.3716sourceregions.ON.ordinary.brackets[5][0]181440sourceregions.ON.ordinary.brackets[5][1]0.3816sourceregions.ON.ordinary.brackets[6][0]220000sourceregions.ON.ordinary.brackets[6][1]0.4116sourceregions.ON.ordinary.brackets[7][0]258482sourceregions.ON.ordinary.brackets[7][1]0.4216sourceregions.ON.ordinary.brackets[8][0]nullsourceregions.ON.ordinary.brackets[8][1]0.4616sourceregions.PE.ordinary.brackets[0][0]33928sourceregions.PE.ordinary.brackets[0][1]0.235sourceregions.PE.ordinary.brackets[1][0]58523sourceregions.PE.ordinary.brackets[1][1]0.2747sourceregions.PE.ordinary.brackets[2][0]65820sourceregions.PE.ordinary.brackets[2][1]0.3397sourceregions.PE.ordinary.brackets[3][0]106890sourceregions.PE.ordinary.brackets[3][1]0.371sourceregions.PE.ordinary.brackets[4][0]117045sourceregions.PE.ordinary.brackets[4][1]0.3812sourceregions.PE.ordinary.brackets[5][0]142520sourceregions.PE.ordinary.brackets[5][1]0.4362sourceregions.PE.ordinary.brackets[6][0]181440sourceregions.PE.ordinary.brackets[6][1]0.45sourceregions.PE.ordinary.brackets[7][0]200000sourceregions.PE.ordinary.brackets[7][1]0.48sourceregions.PE.ordinary.brackets[8][0]258482sourceregions.PE.ordinary.brackets[8][1]0.49sourceregions.PE.ordinary.brackets[9][0]nullsourceregions.PE.ordinary.brackets[9][1]0.53sourceregions.SK.ordinary.brackets[0][0]54532sourceregions.SK.ordinary.brackets[0][1]0.245sourceregions.SK.ordinary.brackets[1][0]58523sourceregions.SK.ordinary.brackets[1][1]0.265sourceregions.SK.ordinary.brackets[2][0]117045sourceregions.SK.ordinary.brackets[2][1]0.33sourceregions.SK.ordinary.brackets[3][0]155805sourceregions.SK.ordinary.brackets[3][1]0.385sourceregions.SK.ordinary.brackets[4][0]181440sourceregions.SK.ordinary.brackets[4][1]0.405sourceregions.SK.ordinary.brackets[5][0]258482sourceregions.SK.ordinary.brackets[5][1]0.435sourceregions.SK.ordinary.brackets[6][0]nullsourceregions.SK.ordinary.brackets[6][1]0.475sourceregions.YT.ordinary.brackets[0][0]58523sourceregions.YT.ordinary.brackets[0][1]0.204sourceregions.YT.ordinary.brackets[1][0]117045sourceregions.YT.ordinary.brackets[1][1]0.295sourceregions.YT.ordinary.brackets[2][0]181440sourceregions.YT.ordinary.brackets[2][1]0.369sourceregions.YT.ordinary.brackets[3][0]258482sourceregions.YT.ordinary.brackets[3][1]0.418sourceregions.YT.ordinary.brackets[4][0]500000sourceregions.YT.ordinary.brackets[4][1]0.458sourceregions.YT.ordinary.brackets[5][0]nullsourceregions.YT.ordinary.brackets[5][1]0.48source
Health charge on income, first stepOntario Health Premium band 1
Ontario adds a health charge that steps up with income, from nothing below 20,000 to 900 above 200,000. This first step reaches 300. Unlike income tax it is not reduced by any of your allowances, so a retiree who owes no income tax at all can still owe this.