Taxes in Canada

Published on December 30, 2025 at 10:52 PM

How the Canadian Tax System Works

 

Canada has a progressive tax system, meaning the more you earn, the higher tax rate you pay. Taxes are collected by the Canada Revenue Agency (CRA) and include federal and provincial portions.

 

You usually pay taxes through:

Payroll deductions (if employed)

Annual tax return (T1)

Federal vs Provincial Taxes

You always pay federal tax, plus provincial tax based on where you live.

 

Income Tax Overview (Example)

Level Who Collects Notes
Federal CRA Same across Canada
Provincial Province Rates differ by province

 

Federal Income Tax Brackets (2025)

Income (CAD) Rate
Up to $55,867 15%
$55,868 – $111,733 20,5%
$111,734 – $173,205 26%
$173,206 – $246,752 29%
Over $246,752 33%

You do not pay one flat rate — each portion is taxed separately. 

 

GST, HST, PST – What’s the Difference?

Tax Description Provinces
GST Federal sales tax (5%) All
HST Combined GST + PST ON, NS, NB, NL, PEI
PST Provincial sales tax BC, SK, MB

Do Newcomers Pay Taxes in Canada?

Yes. If you:

  • Work in Canada
  • Are a tax resident
  • Receive Canadian income

You must file a tax return, even if income is low.

 

How to File a Tax Return (Step-by-Step)

  1. Get a SIN
  2. Collect tax slips (T4, T5)
  3. File online (NETFILE) or via accountant
  4. Deadline: April 30

 

Tax Benefits & Credits

  • GST/HST Credit
  • Canada Child Benefit (CCB)
  • Climate Action Incentive (some provinces)

 

Common Tax Mistakes Newcomers Make

  • Not filing a return (even with $0 income)
  • Ignoring provincial differences
  • Missing benefits

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