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CA Tax 2022

Canada Tax Tables 2022 - Tax Rates and Thresholds in Canada

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This page contains the tax table information used for the calculation of tax and payroll deductions in Canada in 2022. These tax tables are used for the tax and payroll calculators published on iCalculator™ CA, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Canada or would like to add to or suggest amendments to the information herein then please contact us.

Canada Personal Income Tax Tables in 2022

The Income tax rates and personal allowances in Canada are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Canada Tax Calculator 2022.

Canada provides an annual "Basic Personal Amount" that is deducted from your total income to produce your taxable income in Canada in 2022:

Canada Basic Personal Amount in 2022
Residence StatusBasic Personal AmountStandard Deduction
Resident$ 14,398.00$ 2,159.70 [$ 14,398.00 × 15%]
Non-resident$ 14,398.00$ 2,159.70 [$ 14,398.00 × 15%]

In Canada the personal allowance, also known as the basic personal amount, plays a critical role in the calculation of income tax for individuals. Here's an overview of how this works:

Understanding the Basic Personal Amount

Definition: The basic personal amount is a non-refundable tax credit that every individual can claim on their income tax return. It represents a portion of income that is not subject to tax.

Purpose: This allowance aims to provide all taxpayers with a basic level of income that is exempt from taxation, thereby ensuring that those with minimal income are not burdened by income tax.

Personal Allowance in Canada for 2022

Amount: As of 2022, the basic personal amount in Canada is set at $ 14,398.00. This amount is adjusted annually to account for inflation and other economic factors.

Calculation: To calculate the tax credit, this amount is multiplied by the lowest Federal tax rate. In Canada, the lowest rate is 15%, making the tax credit worth approximately $ 2,159.70 ($ 14,398.00 x 15%).

Impact on Taxable Income: This tax credit is then subtracted from the total federal tax calculated on an individual's taxable income. Essentially, it lowers the amount of tax payable by the taxpayer. the same approach is used for provincial income tax credits, see the respective province for further details (see link in menu).

Canada Residents Federal Income Tax Tables in 2022
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
15%Income from $ 0.000.00to $ 50,197.00
20.5%Income from $ 50,197.01 to $ 100,392.00
26%Income from $ 100,392.01 to $ 155,625.00
29%Income from $ 155,625.01 to $ 221,708.00
33%Income from $ 221,708.01 and above
Canada Non-residents Federal Income Tax Tables in 2022
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
15%Income from $ 0.000.00to $ 50,197.00
20.5%Income from $ 50,197.01 to $ 100,392.00
26%Income from $ 100,392.01 to $ 155,625.00
29%Income from $ 155,625.01 to $ 221,708.00
33%Income from $ 221,708.01 and above

Canada Social Security Rates in 2022

In Canada, both employees and employers contribute to various social security and payroll deduction programs. These contributions are essential for funding a range of public services and benefits. While specific rates vary, understanding the purpose and type of each deduction is crucial for both employees and employers.

The Social Security rates below are the standard rates for most provinces across Canada. In Quebec, the EI premium rates are different due to the Quebec Parental Insurance Plan. Quebec also has it's own pension plan (QPP) elements which replaces the standard Canada Pesnion Plan (CPP). For 2022, the employment insurance premium rates for employees who are residents of Quebec can be found here.

Canada Social Security in 2022: Rates for Employers and Employees
Social security categoryEmployeeEmployerTotal
Canada Pension Plan (CPP)5.7%5.7%11.4%
Employment Insurance (EI)1.58%2.212%3.792%
Canada Social Security in 2022: Earnings Thresholds for Employers and Employees
Social security categoryEmployeeEmployer
Min.Max.Min.Max.
Canada Pension Plan (CPP)$ 3,500.00$ 64,900.00$ 3,500.00$ 64,900.00
Employment Insurance (EI)n/a$ 60,300.00n/a$ 60,300.00

1. Canada Pension Plan (CPP)

The Canada Pension Plan (CPP) is a foundational element of Canada's social security system. Contributions to the CPP provide funding for retirement pensions, disability benefits, and survivor benefits. Employees and employers contribute equally to this plan, ensuring a steady income for individuals in their post-working years, financial support for those with disabilities, and benefits for families of deceased contributors.

2. Employment Insurance (EI)

Employment Insurance (EI) serves as a safety net for workers who lose their jobs through no fault of their own. Contributions to EI help fund temporary financial assistance for unemployed individuals, facilitating their transition between jobs. EI also includes special benefits such as sickness, maternity, and parental leave, offering support during significant life events.

3. Provincial Healthcare Premiums

In some provinces, there are healthcare premiums paid by employees, employers, or both, contributing directly to the province's healthcare system. These premiums support the cost of medical services and resources, ensuring continued access to healthcare for all residents of the province.

4. Workers' Compensation Contributions

Workers' Compensation Contributions are made primarily by employers to cover the cost of workplace injury and illness insurance. This fund provides financial and medical benefits to workers who suffer job-related injuries or illnesses, ensuring their protection and rehabilitation.

These social security and payroll deductions play a pivotal role in sustaining Canada's social safety nets, providing security and support to the workforce and contributing to the overall well-being of Canadian society.

Canada GST Rates in 2022

GST rates for Canada are reviewed annually, you can use the GST Calculator to calculate GST due in Canada or use the Reverse GST Calculator to calculate the net cost of goods/services after deducting GST.

Canada GST Rates
GST RateGST Description
5%Standard Federal Rate

Historic Tax Tables supported for Canada

The following tax tables are supported by iCalculator™ CA as part of the suite of free tax tools we provide for Canada.