Our Canadian calculators use CRA federal rules plus each province's or territory's income tax rules for the calendar tax year. Payroll tools include federal and provincial tax, CPP (QPP in Quebec) and EI. GST is 5%; Ontario and the Atlantic provinces charge a combined HST instead.
About our Canadian calculators
Our Canadian calculators follow the federal rules published by the Canada Revenue Agency (CRA) and the income tax rules of each province and territory. Payroll tools account for federal and provincial income tax, Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) contributions, and Employment Insurance (EI) premiums. Education and everyday tools support metric units and provincial grading scales.
The Canadian tax year at a glance
| Item | What to know |
|---|---|
| Tax year | The calendar year, 1 January to 31 December. |
| Filing deadline | 30 April for most people. Self-employed people have until 15 June to file, but any balance owing is still due on 30 April. |
| Two layers of income tax | Federal tax plus provincial or territorial tax, each with its own brackets. |
| Payroll deductions | Income tax, CPP (or QPP in Quebec) and EI are deducted from each pay. |
| TD1 forms | Federal and provincial TD1 forms tell your employer which tax credits to apply. |
| GST | 5% federal goods and services tax; some provinces combine it with provincial tax into HST. |
Sales tax by province
| Tax | Where it applies |
|---|---|
| GST only | Alberta and the three territories |
| GST + provincial sales tax (PST) | British Columbia, Saskatchewan and Manitoba |
| GST + Quebec sales tax (QST) | Quebec |
| Harmonized Sales Tax (HST) | Ontario, New Brunswick, Nova Scotia, Prince Edward Island, Newfoundland and Labrador |
Buying a home: land transfer tax
Most provinces charge a land transfer tax when you buy property, and Toronto adds a municipal land transfer tax on top of Ontario’s. Alberta and Saskatchewan charge land title registration fees instead of a land transfer tax. First-time buyer rebates are available in several provinces.
Key terms explained
- CPP / QPP: pension contributions deducted from earnings; Quebec runs its own plan, the QPP.
- CPP2: a second, additional contribution on earnings above the first earnings ceiling.
- EI: Employment Insurance premiums, which fund benefits such as job loss and parental leave.
- Basic personal amount: the income you can earn before paying federal tax; provinces set their own amounts.
- RRSP: Registered Retirement Savings Plan; contributions can reduce your taxable income.
How to get the most accurate result
- Choose your province or territory; it changes both income tax and sales tax.
- Enter your gross pay and pay frequency (biweekly is the most common in Canada).
- Include RRSP or pension contributions taken from your pay.
- Compare with your pay stub. The CRA’s Payroll Deductions Online Calculator (PDOC) is the official reference for employers.
Key facts
- The Canadian tax year is the calendar year; most returns are due on 30 April.
- Income tax has two layers: federal plus provincial or territorial.
- Quebec uses the QPP instead of the CPP and has its own provincial tax return.
- GST is 5%; Ontario and the four Atlantic provinces charge HST instead.
- Alberta and Saskatchewan charge land title fees instead of a land transfer tax.
- Toronto adds a municipal land transfer tax on top of Ontario's.
Frequently asked questions
Do the Canadian calculators include provincial tax?
Yes. You choose your province or territory and the calculator applies its income tax brackets alongside federal tax.
Are Quebec residents covered?
Yes. Quebec has its own provincial income tax and uses QPP instead of CPP, which our payroll tools take into account.
What is the difference between GST and HST?
GST is the 5% federal sales tax. Some provinces combine it with their provincial sales tax into a single Harmonized Sales Tax (HST), so the rate you pay depends on your province.
When is the Canadian tax filing deadline?
30 April for most people. Self-employed people can file by 15 June, but any balance owing is still due on 30 April.
What is CPP2?
A second, additional CPP contribution on earnings between the first and second earnings ceilings, introduced in 2024.
Which provinces have no land transfer tax?
Alberta and Saskatchewan charge land title registration fees instead of a land transfer tax.
Sources & methodology
Read our full calculation methodology.