Canada Taxes: Provinces

Tax and Garnishment Tables – Notice 2024-19

Version
Notice 2024-19
Release Date
12/12/2024

Quebec Income Tax Changes [Effective January 1, 2025]

Quebec Rates Income Thresholds are updated for 2025: GPTCI-41889

Quebec Provincial Surtax Changes [Effective January 1, 2025]

Provincial Tax Reduction (Variable [H] in the provincial income tax calculation) has been confirmed: GPTCI-41889

QC Limit for Employment Income (2025)  
(for variable H equation (Rate*D, to a max of Limit/P)) 1,420

Quebec Bonus Threshold Changes [Effective January 1, 2025]

Quebec Bonus threshold has been adjusted for 2025: GPTCI-41889

Quebec Health Services Fund Changes [Effective January 1, 2025]

Quebec Health Services Fund (HSF) has been updated for 2025: GPTCI-41889

Saskatchewan Income Tax Changes [Effective January 1, 2025]

Saskatchewan Rates and Income Thresholds are updated for 2025: GPTCI-41889

Yukon Income Tax Changes [Effective January 1, 2025]

Yukon Rates and Income Thresholds are updated for 2025: GPTCI-41889

 

Alberta Income Tax Changes [Effective January 1, 2025]

Alberta Rates and Income Thresholds are updated for 2025: GPTCI-41889

British Columbia Income Tax Changes [Effective January 1, 2025]

British Columbia Rates and Income Thresholds are updated for 2025: GPTCI-41889

British Columbia Provincial Tax Reduction Changes [Effective January 1, 2025]

British Columbia Provincial Tax Reduction (Variable [S] in the provincial income tax calculation) are updated for 2025: GPTCI-41889

Manitoba Income Tax Changes [Effective January 1, 2025]

Manitoba Rates and Income Thresholds are updated for 2025: GPTCI-41889

New Brunswick Income Tax Changes [Effective January 1, 2025]

New Brunswick Rates and Income Thresholds are updated for 2025: GPTCI-41889

Newfoundland and Labrador Income Tax Changes [Effective January 1, 2025]

Newfoundland and Labrador Rates and Income Thresholds are updated for 2025: GPTCI-41889

Northwest Territory Income Tax Changes [Effective January 1, 2025]

Northwest Territories Rates and Income Thresholds are updated for 2025 GPTCI-41889

Nunavut Income Tax Changes [Effective January 1, 2025]

Nunavut Rates and Income Thresholds are updated for 2025: GPTCI-41889

Ontario Income Tax Changes [Effective January 1, 2025]

Ontario Rates and Income Thresholds are updated for 2025: GPTCI-41889

Ontario Provincial Tax Reduction Changes [Effective January 1, 2025]

Ontario Provincial Tax Reduction (Variable [S] in the provincial income tax calculation) are updated for 2025: GPTCI-41889

Ontario Provincial Surtax Changes [Effective January 1, 2025]

Ontario Provincial Surtax (Thresholds for Variable [V1] in the provincial income tax calculation) are updated for 2025. GPTCI-41889

Prince Edward Island Income Tax Changes [Effective January 1, 2025]

Prince Edward Island Rates and Income Thresholds are updated for 2025: GPTCI-41889

Quebec Parental Insurance Plan changes for 2025 [Effective January 1, 2025]

The following Employment Insurance changes have been announced. GPTCI-41891

Quebec Parental Insurance Plan (QPIP) employee and employer yearly maximum insurable earning has increased to $98,000 in 2025 from $94,000 in 2024.

Quebec Parental Insurance Plan (QPIP) employee yearly Maximum premium has increased to $484.12 in 2025 from $464.36 in 2024.

Quebec Parental Insurance Plan (QPIP) employee premium rate will remain the same at 0.494% in 2025.

Quebec Parental Insurance Plan (QPIP) employer yearly Maximum premium has increased to $678.16 in 2025 from $650.48 in 2024.

Quebec Parental Insurance Plan (QPIP) employer premium rate will remain the same at 0.692% in 2025.

Quebec Pension Plan changes for 2025 [Effective January 1, 2025]

The following changes have been announced. GPTCI-41896

Quebec Pension Plan (QPP) annual maximum pensionable earnings has increased to $71,300 in 2025 from $68,500 in 2024.  

Quebec Pension Plan (QPP)) annual maximum contributory earnings has increased to $67,800 in 2025 from $65,000 in 2024.  

Quebec Pension Plan (QPP) employee and employer yearly maximum employee contribution has increased to $4,339.20 in 2025 from $4,160.00  in 2024. 

Quebec Pension Plan (QPP)) employee and employer contribution remains unchanged at 6.4% for 2025.