2011 Taxation Rates

2011 Taxation Rates
This guide to 2011 taxation rates has been created to assist you throughout the year.
Please Note:
Information contained in this guide was correct at time of publication and is subject to
change. This guide contains information designed to provide general guidance and
should not be relied upon as a substitute for the information published by the sponsoring
agencies. For the most up-to-date information please contact the applicable
government agencies.
Federal Personal Amounts
The following tables provide details regarding individual tax credits and would need to be totaled for each
employee. Please refer to the correct TD1 form for federal and provincial credits (outside Quebec), and
to form TP-1015.3-V for Quebec credits.
July 2010
($)
Federal Tax Credit
Basic personal amount
Spouse/equivalent to spouse amount
Pension income amount
Age amount
10,382
10,382
2,000
6,446
January 2011
($)
10,527
10,527
2,000
6,537
Provincial and Territorial Tax Credits
July 2010
($)
Alberta Tax Credit
Basic personal amount
Spouse/equivalent to spouse amount
Pension income amount
Age amount
16,825
16,825
1,296
4,689
British Columbia Tax Credit
July 2010
($)
Basic personal amount
Spouse/equivalent to spouse amount
Pension income amount
Age amount
11,000
9,653
1,000
4,220
July 2010
($)
Manitoba Tax Credit
Basic personal amount
Spouse/equivalent to spouse amount
Pension income amount
Age amount
8,134
8,134
1,000
3,728
Newfoundland and Labrador Tax Credit
July 2010
($)
Basic personal amount
Spouse/equivalent to spouse amount
Pension income amount
Age amount
7,833
6,400
1,000
5,000
ADP CANADA CO.
adp.ca
January 2011
($)
16,977
16,977
1,307
4,731
January 2011
($)
11,088
9,730
1,000
4,254
January 2011
($)
8,134
8,134
1,000
3,728
January 2011
($)
7,989
6,528
1,000
5,100
1
New Brunswick Tax Credit
July 2010
($)
Basic personal amount
Spouse/equivalent to spouse amount
Pension income amount
Age amount
8,777
7,453
1,000
4,286
Northwest Territories Tax Credit
July 2010
($)
Basic personal amount
Spouse/equivalent to spouse amount
Pension income amount
Age amount
12,740
12,740
1,000
6,232
July 2010
($)
Nova Scotia Tax Credit
Basic personal amount
Spouse/equivalent to spouse amount
Pension income amount
Age amount
8,231
6,989
1,138
4.019
July 2010
($)
Nunavut Tax Credit
Basic personal amount
Spouse/equivalent to spouse amount
Pension income amount
Age amount
11,714
11,714
2,000
8,786
July 2010
($)
Ontario Tax Credit
Basic personal amount
Spouse/equivalent to spouse amount
Pension income amount
Age amount
8,943
7,594
1,237
4,366
Prince Edward Island Tax Credit
July 2010
($)
Basic personal amount
Spouse/equivalent to spouse amount
Pension income amount
Age amount
7,708
6,546
1,000
3,764
July 2010
($)
Quebec Tax Credit
Basic personal amount
Spouse/equivalent to spouse amount
Pension income amount
Age amount
10,505
10,505
2,010
2,260
ADP CANADA CO.
adp.ca
January 2011
($)
8,953
7,602
1,000
4,371
January 2011
($)
12,919
12,919
1,000
6,319
January 2011
($)
8,231
6,989
1,138
4.019
January 2011
($)
11,878
11,878
2,000
8,909
January 2011
($)
9,104
7,730
1,259
4,445
January 2011
($)
7,708
6,546
1,000
3,764
January 2011
($)
10,640
10,640
2,035
2,290
2
July 2010
($)
Saskatchewan Tax Credit
Basic personal amount
Spouse/equivalent to spouse amount
Pension income amount
Age amount
January 2011
($)
13,348
13,348
1,000
5,5191
FPT
July 2010
($)
Yukon Tax Credit
Basic personal amount
Spouse/equivalent to spouse amount
Pension income amount
Age amount
10,382
10,382
2,000
6,446
13,535
13,535
1,000
5,5972
FPT
January 2011
($)
10,527
10,527
2,000
6,537
Canada/Quebec Pension
July 2010
Annual Maximum Pensionable Earnings
Annual Basic Exemption
Annual Maximum Contributory Earnings
Contribution Rate
Annual Maximum Employee Contribution
Annual Maximum Employer Contribution
$47,200.00
$3,500.00
$43,700.00
4.95%
$2,163.15
$2,163.15
January 2011
$48,300.00
$3,500.00
$44,800.00
4.95%
$2,217.60
$2,217.60
Employment Insurance (EI) – Employee
July 2010
Annual Maximum Insurable Earnings
Annual Maximum Employee Contribution
(outside Quebec)
Annual Maximum Employee Contribution (Quebec)
Employee Contribution Rate (outside Quebec)
Employee Contribution Rate (Quebec)
January 2011
$43,200.00
$747.36
$44,200.00
$786.76
$587.52
1.73%
1.36%
$623.22
1.78%
1.41%
Employment Insurance (EI) – Employer
July 2010
Standard Rate (times employee premium)
1.400%
January 2011
1.400%
Quebec Parental Insurance Plan (QPIP) – Employee
July 2010
Annual Maximum Insurable Earnings
Employee Contribution Rate
Annual Maximum Employee Contribution
1
TP
PT
TP
2
PT
$62,500.00
0.506%
$316.25
January 2011
$64,000.00
0.537%
$343.68
Those who are eligible for the Age Amount are also entitled to a Senior Supplementary Amount of $1,153.
Those who are eligible for the Age Amount are also entitled to a Senior Supplementary Amount of $1,169.
ADP CANADA CO.
adp.ca
3
Quebec Parental Insurance Plan (QPIP) – Employer
July 2010
Annual Maximum Insurable Earnings
Employer Contribution Rate
Annual Maximum Employer Contribution
$62,500.00
0.708%
$442.50
January 2011
$64,000.00
0.752%
$481.28
Federal Taxes
Annual Taxable Income
July 2010
$0.00 – $40,970.00
$40,970.01 – $81,941.00
$81,941.01 – $127,021.00
$127,021.01 – and over
15.00%
22.00%
26.00%
29.00%
January
2011
Annual Taxable Income
$0.00 – $41,544.00
$41,544.01 – $83,088.00
$83,088.01 – $128,800.00
$128,800.01 – and over
15.00%
22.00%
26.00%
29.00%
Provincial and Territorial Taxes
Alberta Provincial Tax
Annual Taxable Income
July 2010
ALL
January
2011
Annual Taxable Income
10.00%
ALL
10.00%
British Columbia Provincial Tax
Annual Taxable Income
$0.00 – $35,859.00
$35,859.01 – $71,719.00
$71,719.01 – $82,342.00
$82,342.01 – $99,987.00
$99,987.01 – and over
July 2010
5.06%
7.70%
10.50%
12.29%
14.70%
Annual Taxable Income
$0.00 – $36,146.00
$36,146.01 – $72,293.00
$72,293.01 – $83,001.00
$83,001.01 – $100,787.00
$100,787.01 – and over
January
2011
5.06%
7.70%
10.50%
12.29%
14.70%
Manitoba Provincial Tax
Annual Taxable Income
$0.00 – $31,000.00
$31,000.01 – $67,000.00
$67,000.01 – and over
July 2010
Annual Taxable Income
10.80%
12.75%
17.40%
$0.00 – $31,000.00
$31,000.01 – $67,000.00
$67,000.01 – and over
January
2011
10.80%
12.75%
17.40%
Newfoundland and Labrador Provincial Tax
Annual Taxable Income
$0.00 – $31,278.00
$31,278.01 – $62,556.00
$62,556.01 – and over
July 2010
Annual Taxable Income
7.70%
12.50%
13.30%
ADP CANADA CO.
$0.00 – $31,904.00
$31,904.01 – $63,807.00
$63,807.01 – and over
adp.ca
January
2011
7.70%
12.50%
13.30%
4
New Brunswick Provincial Tax
Annual Taxable Income
$0.00 – $36,421.00
$36,421.01 – $72,843.00
$72,843.01 – $118,427.00
$118,427.01 – and over
July 2010
9.30%
12.50%
13.30%
14.30%
January
2011
Annual Taxable Income
$0.00 – $37,150.00
$37,150.01 – $74,300.00
$74,300.01 – $120,796.00
$120,796.01 – and over
9.10%
12.10%
12,40%
12.70%
Northwest Territories Territorial Tax
Annual Taxable Income
$0.00 – $37,106.00
$37,106.01 – $74,214.00
$74,214.01 – $120,656.00
$120,656.01 – and over
July 2010
5.90%
8.60%
12.20%
14.05%
January
2011
Annual Taxable Income
$0.00 – $37,626.00
$37,626.01 – $75,253.00
$75,253.01 – $122,345.00
$122,345.01 – and over
5.90%
8.60%
12.20%
14.05%
Nova Scotia Provincial Tax
Annual Taxable Income
$0.00 – $29,590.00
$29,590.01 – $59,180.00
$59,180.01 – $93,000.00
$93,000.01 – $150,000.00
$150,000.01 – and over
July 2010
8.79%
14.95%
16.67%
17.50%
24.50%
January
2011
Annual Taxable Income
$0.00 – $29,590.00
$29,590.01 – $59,180.00
$59,180.01 – $93,000.00
$93,000.01 – $150,000.00
$150,000.01 – and over
8.79%
14.95%
16.67%
17.50%
21.00%
Nunavut Territorial Tax
Annual Taxable Income
$0.00 – $39,065.00
$39,065.01 – $78,130.00
$78,130.01 – $127,021.00
$127,021.01 – and over
July 2010
4.00%
7.00%
9.00%
11.50%
January
2011
Annual Taxable Income
$0.00 – $39,612.00
$39,612.01 – $79,224.00
$79,224.01 – $128,800.00
$128,800.01 – and over
4.00%
7.00%
9.00%
11.50%
Ontario Provincial Tax
Annual Taxable Income
$0.00 – $37,106.00
$37,106.01 – $74,214.00
$74,214.01 – and over
July 2010
5.05%
9.15%
11.16%
Annual Taxable Income
$0.00 – $37,774.00
$37,774.01 – $75,550.00
$75,550.01 – and over
January
2011
5.05%
9.15%
11.16%
Prince Edward Island Provincial Tax
Annual Taxable Income
$0.00 – $31,984.00
$31,984.01 – $63,969.00
$63,969.01 – and over
July 2010
9.80%
13.80%
16.70%
Annual Taxable Income
$0.00 – $31,984.00
$31,984.01 – $63,969.00
$63,969.01 – and over
ADP CANADA CO.
adp.ca
January
2011
9.80%
13.80%
16.70%
5
Quebec Provincial Tax
Annual Taxable Income
$0.00 – $38,570.00
$38,570.01 – $77,140.00
$77,140.01 – and over
July 2010
16.00%
20.00%
24.00%
January
2011
Annual Taxable Income
$0.00 – $39,060.00
$39,060.01 – $78,120.00
$78,120.01 – and over
16.00%
20.00%
24.00%
Saskatchewan Provincial Tax
Annual Taxable Income
$0.00 – $40,354.00
$40,354.01 – $115,297.00
$115,297.01 – and over
July 2010
11.00%
13.00%
15.00%
January
2011
Annual Taxable Income
$0.00 – $40,919.00
$40,919.01 – $116,911.00
$116,911.01 – and over
11.00%
13.00%
15.00%
Yukon Territorial Tax
Annual Taxable Income
$0.00 – $40,970.00
$40,970.01 – $81,941.00
$81,941.01 – $127,021.00
$127,021.01 – and over
July 2010
7.04%
9.68%
11.44%
12.76%
January
2011
Annual Taxable Income
$0.00 – $41,544.00
$41,544.01 – $83,088.00
$83,088.01 – $128,800.00
$128,800.01 – and over
7.04%
9.68%
11.44%
12.76%
Lump Sum Tax Rates
Lump Sum Federal Tax (Non-Quebec)
Income Exceeding
($)
Income Not Exceeding
($)
0.00
5,000
15,000
5,000
15,000
July 2010
(%)
January 2011
(%)
10
20
30
10
20
30
Lump Sum Federal Tax (Quebec Only)
Income Exceeding
($)
Income Not Exceeding
($)
0.00
5,000
15,000
5,000
15,000
July 2010
(%)
January 2011
(%)
5
10
15
5
10
15
Lump Sum Provincial Tax (Quebec Only)
Income Exceeding
($)
Income Not Exceeding
($)
0.00
5,000
5,000
July 2010
(%)
ADP CANADA CO.
January 2011
(%)
16
20
adp.ca
16
20
6
Registered Pension/Savings Plans
July 2010
($)
Plan Maximums
Defined Contribution Plan (DCP)
Defined Benefit Plan (DBP)
Registered Retirement Savings Plan
(RRSP)
Deferred Profit Sharing Plan (DPSP)
Buyback
January 2011
($)
22,450
2,494
22,970
2,552
22,000
22,450
11,225
3,500
11,485
3,500
Ontario Employer Health Tax (EHT)
Rates and ranges for 2011 have not changed.
Annual Payroll Dollars
Exceeding
Not Exceeding
($)
($)
600,000.01
400,000.01
380,000.01
350,000.01
320,000.01
290,000.01
260,000.01
230,000.01
200,000.01
0.00
July 2010
(%)
+
600,000
400,000
380,000
350,000
320,000
290,000
260,000
230,000
200,000
January 2011
(%)
1.950
1.950
1.829
1.708
1.586
1.465
1.344
1.223
1.101
0.980
1.950
1.950
1.829
1.708
1.586
1.465
1.344
1.223
1.101
0.980
Quebec Health Services Fund (HSF)
Total Annual Payroll Dollars
$1 million or less
More than $5 million
July 2010
(%)
January 2011
(%)
2.70
4.26
2.70
4.26
For employers with payrolls between $1M and $5M, determine the contribution rate based on the formula
defined in the Quebec form TP-1015.G-V.
ADP CANADA CO.
adp.ca
7
Workers’ Compensation – Maximum Assessable Earnings Subject to Workplace Safety
and Insurance Board regulations
July 2010
($)
Alberta
British Columbia
Manitoba
New Brunswick
Newfoundland and Labrador
Northwest Territories
Nova Scotia
Nunavut
Ontario
Prince Edward Island
Quebec
Saskatchewan
Yukon
January 2011
($)
77,000
71,200
89,000
56,300
51,235
75,200
50,800
75,200
77,600
47,500
62,500
55,000
77,610
82,800
71,700
96,000
56,700
51,595
82,750
52,000
82,720
79,600
47,800
64,000
55,000
77,920
The rates in this bulletin were current as of December 1, 2010.
Please consult the applicable government agency for details.
ADP CANADA CO.
adp.ca
8