Marginal rates, provincial comparisons, employment income, AMT, and CPP — all in one place.
Select a province and tax year to view combined federal + provincial marginal rates for other income, capital gains, and Canadian dividends.
Highest combined federal + provincial marginal rate for each Canadian jurisdiction, ranked from highest to lowest.
Estimated federal and provincial tax payable after basic credits, by income level and household, for every province and territory.
Federal AMT changed significantly in 2024. Provincial AMT is calculated as a percentage of the federal AMT payable (except Quebec).
When an individual owes federal AMT, they also owe provincial AMT calculated as a percentage of that federal amount. For example, if federal AMT is $10,000 and you live in Alberta (35%), your provincial AMT would be $3,500, for a combined AMT of $13,500. Quebec is the exception — it has its own independent Quebec AMT (QAMT) with separate rules and rates.
Canada Pension Plan base CPP contribution rates for employees, employers, and self-employed individuals, 2010–2026. Starting 2024, CPP2 applies on earnings above the first earnings ceiling — see CRA for CPP2 details.
Our Calgary team turns complex tax rates into real savings — for individuals, corporations, and everything in between.
