Compare provinces and territories

The same income taxed in every province and territory, side by side: income tax, CPP or QPP and EI, and your average and marginal rates. It updates as you type.

Marked in the comparison

Box 14 of your T4 slips
Net of business expenses
From T5 and T3 slips

We gross them up for you
We gross them up for you
Which kind of dividend do I have?

Eligible dividends are dividends the Canadian corporation paying them designates as eligible and tells you about in writing. Corporations resident in Canada that aren’t Canadian-controlled private corporations, such as public companies, can generally designate their dividends as eligible. Eligible dividends get a bigger gross-up and a bigger federal dividend tax credit.

Non-eligible dividends (the CRA calls them “other than eligible”) are taxable dividends from a Canadian corporation that weren’t designated as eligible.

Paid by your own corporation? If it’s a Canadian-controlled private corporation, it can designate dividends as eligible, without extra tax, only up to its general rate income pool. That pool generally leaves out income that got the small business deduction.

Where to find them: a T5 slip shows the actual amount of eligible dividends in box 24 and of non-eligible dividends in box 10; on a T3 slip it’s box 49 and box 23. Still not sure? Ask whoever paid the dividend.

Enter the actual amount, not the taxable amount (T5 box 25 or 11, T3 box 50 or 32), which already includes the gross-up. We work out the gross-up for you.

Foreign dividends (from corporations outside Canada) don’t go in either field. They’re reported in Canadian dollars as interest and other investment income, so add them to that field. They don’t get the dividend tax credit, and this calculator doesn’t work out foreign tax credits.

How dividends and capital gains are taxed

Enter the full gain; we apply the inclusion rate
Amount you will deduct this year

How this works

The same income, 13 ways

  • We work out your tax as if you lived in each province or territory on December 31. That’s the date that decides which one taxes you for the whole year.
  • Every figure comes from our tax engine, the same one behind the income tax calculator. It follows the federal return, each province’s or territory’s tax form and Quebec’s return, line by line.
  • Outside Quebec, federal tax, CPP contributions and EI premiums don’t depend on where you live, so the differences come from provincial and territorial tax.
  • It assumes you’re single with no dependants and claims the credits that follow from what you enter: the basic personal amount, the age amount (if you’re 65 or older and give your age), the Canada employment amount, CPP or QPP contributions, EI and QPIP premiums, and the dividend tax credits. Low-income tax reductions, Ontario’s surtax and Health Premium, and Quebec’s health services fund contribution are included where they apply.

Quebec is different

  • Quebec residents file two returns: the federal return with the CRA and a separate Quebec return with Revenu Québec. The Quebec column comes from Quebec’s return.
  • Quebec residents get the refundable Quebec abatement, which takes 16.5% (for 2025) off their basic federal tax. That’s why federal tax is lower in Quebec.
  • The Quebec Pension Plan (QPP) takes the place of the CPP. Quebec also has its own parental insurance plan (QPIP) instead of EI maternity and parental benefits, so workers there pay a lower EI premium plus a QPIP premium.

Totals and rates

  • Total is federal tax, plus provincial or territorial tax, plus CPP or QPP contributions, EI premiums and QPIP premiums.
  • After-tax income is what you received (dividends at their actual amount, the whole capital gain) minus the total. An RRSP contribution lowers your tax but is still your money, so it isn’t taken off.
  • Average rate is federal and provincial or territorial income tax as a share of your total income as your return counts it (dividends grossed up, only the taxable part of capital gains). CPP, QPP, EI and QPIP aren’t included, the same as in the income tax calculator.
  • Marginal rate is the share of your next dollar of interest or other fully taxable income that goes to income tax.
  • Self-employment income pays both the employee and employer shares of CPP or QPP, and in Quebec a QPIP premium too. EI for self-employed people is optional and isn’t included.

What’s left out

  • Other deductions and credits, such as pension income, FHSA contributions, child care, union dues, tuition, medical expenses and donations. The income tax calculator handles those for one province or territory.
  • Spouse and dependant amounts, amounts carried forward from other years, the alternative minimum tax, the OAS recovery tax, and foreign income and foreign tax credits.
  • Benefits and credits paid to you, such as the Canada child benefit, the Canada Groceries and Essentials Benefit (formerly the GST/HST credit) and provincial or territorial benefits.
  • Sales tax, property tax and the cost of living, which also differ from place to place.

Sources for 2025

Every figure comes from the tax data behind our rates and tables: the CRA, and for Quebec tax, Revenu Québec (with Retraite Québec and Québec.ca for some QPP and QPIP figures). Each part of the data records the official pages it came from.

Federal tax17 sources
CPP, EI, QPP and QPIP16 sources
Alberta tax8 sources
British Columbia tax7 sources
Manitoba tax12 sources
New Brunswick tax10 sources
Newfoundland and Labrador tax8 sources
Nova Scotia tax10 sources
Northwest Territories tax11 sources
Nunavut tax12 sources
Ontario tax10 sources
Prince Edward Island tax9 sources
Quebec tax (Revenu Québec)12 sources
Saskatchewan tax11 sources
Yukon tax11 sources