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Canada Individual - Sample personal income tax calculation

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This sample calculation applies to a calendar year ending 31 December 2019.

Assumptions

  • Resident husband and wife living in Alberta; two children (under 18); one spouse earns all the income.
  • Total remuneration of CAD 110,000.
  • Capital gains of CAD 16,000.
  • Foreign interest income of CAD 5,000, from which CAD 750 withholding has been deducted.
  • Other interest income of CAD 6,000.
  • All amounts are in Canadian dollars (CAD).

Tax computation

  CAD CAD
Net income    
Salary   110,000
Interest   11,000
Taxable capital gain (one-half of actual gain) (1)   8,000
Enhanced government pension plan deduction (81)
     
Net income/Taxable income   128,919
     
Income tax (see the Taxes on personal income section):    
Federal tax before credits   25,660
     
Less - Personal credits:    
Basic 1,810  
Spouse 1,810 (3,620)
     
Less - Other credits:    
Employment tax credit 183  
Government pension plan and employment insurance plan contributions tax credit 529 (712)
     
Basic federal tax   21,328
     
Less - Foreign tax credit    
Lesser of 750 and (5,000 / 128,919) x 21,328 = 827   (750)
     
Federal income tax   20,578
     
Provincial (Alberta) income tax (2) before credits 12,892  
     
Less - Personal credits:    
Basic (1,937)  
Spouse (1,937)  
Government pension plan and employment insurance plan contributions tax credit (353)  
     
Alberta tax 8,665 
     
Total income tax (3, 4)   29,243

Notes

  1. Assuming the capital gains are not in respect of qualified farm property, qualified fishing property, or shares of a small business corporation, no capital gains deduction is available.
  2. In Alberta, the following rates are applied to taxable income in 2019.

    Taxable income (CAD) Tax on first column (CAD) Tax on excess (%)
    Over Not over
    0 131,220 0 10
    131,220 157,464 13,122 12
    157,464 209,952 16,271 13
    209,952 314,928 23,095 14
    314,928   37,791 15
  3. Personal tax credits and miscellaneous tax credits are subtracted from the result to determine Alberta tax. The 2019 Alberta personal tax credit for the government pension plan and employment insurance plan contributions is equal to 10% (maximum credit is CAD 353) of the lesser of the base (non-enhanced) amounts payable and the required base premiums for the year.
  4. The taxpayer does not have sufficient tax preference items to be liable for AMT.

Last Reviewed - 16 December 2019

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