GETTING READY TO FILE
- Gather all your income tax information, such as T4 and T5 slips, receipts, and a copy of last year’s return for reference. You can get some of your tax information through CRA’s My Account. Be sure to also check out CRA’s new and enhanced services, which can help you file your return, receive your refund faster or make a payment.
- Discover all the credits and benefits you may be eligible for. These include various child and family benefits.
- File your return. Using certified tax software to transmit your return is fast, easy, and secure. If you are registered for My Account, you can use the new Auto-fill my return service to automatically fill in parts of your income tax and benefit return, making the online filing process even simpler. You can also file by completing a paper return. Tax packages will be available at all Canada Post outlets and Service Canada offices starting February 1, 2017.
- Send your return. You can send your return electronically from within the certified tax software or by mail to a CRA Tax Centre.
- Make your payment or receive your refund.
2016 FEDERAL AND PROVINCIAL/TERRITORIAL TAX RATES
Basic Canadian Income Tax Calculator: https://simpletax.ca/calculator
- 15% on the first $45,282 of taxable income, +
- 5% on the next $45,281 of taxable income (on the portion of taxable income over $45,282 up to $90,563), +
- 26% on the next $49,825 of taxable income (on the portion of taxable income over $90,563 up to $140,388), +
- 29% on the next $59,612 of taxable income (on the portion of taxable income over $140,388 up to $200,000), +
- 33% of taxable income over $200,000.
Provincial/territorial tax rates for 2016
Tax for all provinces (except Quebec) and territories is calculated the same way as federal tax.
|Newfoundland and Labrador||8.2% on the first $35,148 of taxable income, +
13.5% on the next $35,147, +
14.55% on the next $55,205, +
15.8% on the next $50,200, +
16.8% on the amount over $175,700
|Prince Edward Island||9.8% on the first $31,984 of taxable income, +
13.8% on the next $31,985, +
16.7% on the amount over $63,969
|Nova Scotia||8.79% on the first $29,590 of taxable income, +
14.95% on the next $29,590, +
16.67% on the next $33,820, +
17.5% on the next $57,000, +
21% on the amount over $150,000
|New Brunswick||9.68% on the first $40,492 of taxable income, +
14.82% on the next $40,493, +
16.52% on the next $50,679, +
17.84% on the next $18,336, +
20.3% on the amount over $150,000
|Quebec||Go to Income tax rates (Revenu Québec Web site).|
|Ontario||5.05% on the first $41,536 of taxable income, +
9.15% on the next $41,539, +
11.16% on the next $66,925, +
12.16% on the next $70,000, +
13.16 % on the amount over $220,000
|Manitoba||10.8% on the first $31,000 of taxable income, +
12.75% on the next $36,000, +
17.4% on the amount over $67,000
|Saskatchewan||11% on the first $44,601 of taxable income, +
13% on the next $82,829, +
15% on the amount over $127,430
|Alberta||10% on the first $125,000 of taxable income, +
12% on the next $25,000, +
13% on the next $50,000, +
14% on the next $100,000, +
15% on the amount over $300,000
|British Columbia||5.06% on the first $38,210 of taxable income, +
7.7% on the next $38,211, +
10.5% on the next $11,320, +
12.29% on the next $18,802, +
14.7% on the amount over $106,543
|Yukon||6.4% on the first $45,282 of taxable income, +
9% on the next $45,281, +
10.9% on the next $49,825, +
12.8% on the next $359,612, +
15% on the amount over $500,000
|Northwest Territories||5.9% on the first $41,011 of taxable income, +
8.6% on the next $41,013, +
12.2% on the next $51,329, +
14.05% on the amount over $133,353
|Nunavut||4% on the first $43,176 of taxable income, +
7% on the next $43,175, +
9% on the next $54,037, +
11.5% on the amount over $140,388
CAN I GET HELP WITH MY TAX RETURNS?
You can get help from an accountant, a free tax clinic, or a community agency.
If you cannot afford to pay for assistance, you may be eligible for a free tax clinic. Generally, these clinics are for people who have a low-income and a simple tax situation (for example, no rental or business income). Volunteer tax preparation clinics are generally offered between February and April each year at various locations across Canada.
- Volunteer Tax Preparation Clinics– from Canada Revenue Agency (CRA). For more information and to see if you are eligible, call 1-800-959-8281. You may need to make an appointment.
To find help in your area, select your province:
- British Columbia
- New Brunswick
- Nova Scotia
- Prince Edward Island
- Newfoundland and Labrador
- Northwest Territories
For More Information
- Newcomers to Canada – This guide is for first time tax filers in Canada. It will help you determine if you are a resident for tax purposes, which is not the same as residency for immigration purposes. From the CRA.
- Canada Revenue Agency (CRA) – The federal agency responsible for administering tax, benefits and related programs across the country. Their website provides detailed information about tax-related issues.
- Frequently Asked Questions about Individual Taxation – Information and answers about tax rates and how to file your return. From the CRA.
- General Income Tax and Benefit Package – A collection of forms and information sheets which you need to file your income tax return. From the CRA.
CAN I FILE MY TAXES ONLINE?
The following list of software is certified by the Canadian Revenue Agency for the NETFILE program. This is only a sample list of the most popular programs available.
For your Computer:
CAN I FILE MY TAXES FOR FREE?
As of December 2016, the only program that is completely free for all users and all tax situations is www.SimpleTax.ca. If you are looking for a different program, Ufile and TurboTax both allow free tax returns if you meet certain conditions including:
- UFile and TurboTax are both free if you are reporting only employment income (one single T4) or income from a Canadian Government pension (OAS or CPP/QPP).
- The Canadian Federation of Students and UFile ONLINE have joined together to provide free online tax preparation and filing for all Canadian post-secondary students.
- UFile allows for an individual to file their dependants’ tax returns absolutely free of charge
- (Dependants are members of the taxpayer’s family unit, usually children, parents or other relatives, who have the same mailing address and who are being supported by the designated family head and/or their spouse.)
- Many free tax software programs are free for low income individuals, or if you receive a Guaranteed Income Supplement from the Canadian Government.
HOW DO I GET IN CONTACT WITH THE CANADA REVENUE AGENCY?
Individual income tax and trust enquiries: 1-800-959-8281
You can reach a Canada Revenue Agency (CRA) representative at this number for tax information for individuals, trusts, international tax and non-residents, including personal income tax returns, instalments, and RRSPs or to get our forms and publications.
Businesses and self-employed individuals: 1-800-959-5525
Call this number to get information on payroll deductions, the GST/HST (including rebates such as the new housing rebates), excise taxes and other levies, excise duties, corporations, sole proprietorships, partnerships, and non-resident corporations and corporation accounts. Also call this number to register for a business number and any program account such as the GST/HST, and to get our forms and publications.
TIPS (Tax Information Phone Service): 1-800-267-6999
This automated phone service provides information to individuals and businesses.
This automated phone service provides information about your income tax refund.
Benefit enquiries: 1-800-387-1193
Call this number for information on the Canada child benefit (CCB), the GST/HST credit, and related provincial and territorial programs, as well as the child disability benefit and children’s special allowances.
Individuals and families
I want to:
- change my address
- change my marital status
- get my GST/HST credit payment
- know the next benefit payment date
- get my tax information
- know more about registered plans
- get a proof of income statement (option ‘C’ print)
I want to:
- change my address
- get a GST/HST access code
- get info about GST/HST
- check my instalment balance
- check my corporate account balance
- register my business (BN)
- know more about my GST account
The following are a curated list of webpages which have reputable and detailed answers to common tax questions. All of the pages are free to use.
- CRA – Do you have to file a return?
- CRA – Filing due dates for the 2016 tax return
- TurboTax – Advice on Deductions, Owning a Business, Tax Returns for the Deceased, Dependents, Homeowners, Investments, etc.
- TaxTips.ca – Canadian Personal Tax Information, on tax laws and how they apply.
- UFile – Tax tips and answers to other common questions
- CBC News – ‘Tis the season for savings: 4 tax-planning tips to take advantage of by Dec. 31
- About.com – Sources to Help Answer Questions About Your Canadian Income Taxes