Revision History
Original: Dec. 11, 2018
Update Dec 20, 2018
- Under the current provisions of the Regulations, when an employee who works in Quebec (and therefore contributes to the Quebec Pension Plan (QPP) at a higher rate than the contribution rate of the CPP) is transferred by their employer before the end of the calendar year to a location outside of Quebec, an insufficient amount of total CPP and QPP contributions may have been made which, in turn, may impact future benefits. A new provision is being added to the Regulations prescribing the formula to be used to reconcile the amounts contributed to both plans in order to ensure that sufficient contributions to the federal plan are withheld in this circumstance.”
- To reflect this proposed amendment to the CPP Regulations, the formulas for factor C have been updated and a new factor “DQ” has been introduced (refer to the glossary and chapter 7) to calculate contributions remaining. These changes are effective January 1, 2019. These changes will result in adjustments to other formulas which will be introduced in future releases. The Canada Revenue Agency will expect from employers their best efforts to comply with this proposed Regulation during 2019 calendar year. Starting January 1, 2020, employers should be fully compliant with respect to this Regulation.
2019 Payroll Tax Update Canada
The following information has been summarized based on the Canada Revenue Agency publication t4127-19e.pdf and the Revenue Quebec publication tp-1015.f-v(2019-01).pdf
This information can be obtained, in detail, at the following links:
- https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan.html
- https://www.canada.ca/en/services/taxes.html
- http://www.revenuquebec.ca/en/entreprises/ras/trousseemployeur/default.aspx
- https://www.revenuquebec.ca/documents/en/formulaires/tp/TP-1015.F-V%282019-01%29.pdf
Disclaimer
This guide reflects some income tax changes recently announced which, if enacted as proposed, would be effective January 1, 2019. At the time of publishing, these proposed changes were not law. We recommend that you use the Payroll Deductions Online Calculator (PDOC), Publication T4032, Payroll Deductions Tables, or Publication T4008, Payroll Deductions Supplementary Tables, and the formulas from the government links above for withholding, starting with your first payroll in 2019.
Federal Brackets
Please see here for information on how to update brackets for the new tax year.
| Bracket | Type | Description | 2019 Values | |||
|
CPP LIMITS |
Withholding |
Exemption, rate and maximum deduction |
Amount Over |
Tax % |
Limit |
|
|
3,500.00 |
5.1 |
2,748.90 |
||||
|
CPP W/H
|
Withholding |
Exemption, rate and maximum deduction |
Amount Over |
Tax % |
Limit |
|
|
3,500.00 |
5.1 |
2,748.90 |
||||
|
CPP W/H BONUS
|
Withholding |
Exemption, rate and maximum deduction |
Amount Over |
Tax % |
Limit |
|
|
0.00 |
5.1 |
2,748.90 |
||||
|
CPP/QPP MAX |
Limit + Tax% |
Pensionable earnings maximum |
Tax % |
Limit |
||
|
0.00 |
57,400.00 |
|||||
|
EI LIMITS |
Withholding |
Rate and maximum deduction |
Tax % |
Limit |
||
|
1.62 |
860.22 |
|||||
|
EI MAX |
Limit + Tax% |
Insurable earnings maximum |
Tax % |
Limit |
||
|
0.00 |
53,100.00 |
|||||
|
EI MAX Q |
Limit + Tax% |
Insurable earnings maximum |
Tax % |
Limit |
||
|
0.00 |
53,100.00 |
|||||
|
EI W/H |
Withholding |
Rate and maximum deduction |
Tax % |
Limit |
||
|
1.62 |
860.22 |
|||||
|
EI W/H Q |
Withholding |
Rate and maximum deduction |
Tax % |
Limit |
||
|
1.25 |
663.75 |
|||||
|
FED TAX |
Withholding |
Withholding brackets and rates |
Amount Over |
Tax % |
Tax Amount |
|
|
0.00 |
15 |
0.00 |
||||
|
47,630.00 |
20.5 |
7,144.50 |
||||
|
95,259.00 |
26 |
16,908.45 |
||||
|
147,667.00 |
29 |
30,534.53 |
||||
|
210,371.00 |
33 |
48,718.69
|
||||
|
MAX EMPLOYMENT CRED |
Limit + Tax |
Credit limit |
Tax % |
Limit |
||
|
0.00 |
1,222.00 |
|||||
Provincial Brackets
Please see here for information on how to update brackets for the new tax year.
NOTE: The naming convention of your brackets may vary.
| Bracket | Type | Description | 2019 Values | |||
| AB TAX |
Withholding | Withholding brackets and rates | Amount Over | Tax % | Tax Amount | |
| 0.00 | 10 | 0.00 | ||||
| 131,220.00 | 12 | 13,122.00 | ||||
| 157,464.00 | 13 | 16,271.28 | ||||
| 209,952.00 | 14 | 23,094.72 | ||||
| 314,928.00 | 15 | 37,791.36 | ||||
| BC TAX |
Withholding |
Withholding brackets and rates |
Amount Over | Tax % | Tax Amount | |
| 0.00 | 5.06 | 0.00 | ||||
| 40,707.00 | 7.7 | 2,059.77 | ||||
| 81,416.00 | 10.5 | 5,194.36 | ||||
| 93,476.00 | 12.29 | 6,460.66 | ||||
| 113,506.00 | 14.7 | 8,922.35 | ||||
| 153,900.00 | 16.8 | 14,860.27 | ||||
| BC TAX RED | W/H Deduction | Reduction brackets, rates and limit | Amount Over | Tax % | Tax Amount | Limit |
| 0.00 | 0 | 0.00 | 464.00 | |||
| 20,668.00 | 3.56 | 0.00 | 464.00 | |||
| 33,702.00 | 0 | 464.00 | 464.00 | |||
| MB TAX W/H | Withholding | Withholding brackets and rates | Amount Over | Tax % | Tax Amount | |
| 0.00 | 10.8 | 0.00 | ||||
| 32,670.00 | 12.75 | 3,528.36 | ||||
| 70,610.00 | 17.40 | 8,365.71 | ||||
| NB TAX W/H | Withholding | Withholding brackets and rates | Amount Over | Tax % | Tax Amount | |
| 0.00 | 9.68 | 0.00 | ||||
| 42,592.00 | 14.82 | 4,122.91 | ||||
| 85,184.00 | 16.52 | 10,435.04 | ||||
| 138,491.00 | 17.84 | 19,241.36 | ||||
| 157,778.00 | 20.3 | 22,682.16 | ||||
| NL TAX W/H | Withholding | Withholding brackets and rates | Amount Over | Tax % | Tax Amount | |
| 0.00 | 8.7 | 0.00 | ||||
| 37,591.00 | 14.5 | 3,270.42 | ||||
| 75,181.00 | 15.8 | 8,720.97 | ||||
| 134,224.00 | 17.3 | 18,049.76 | ||||
| 187,913.00 | 18.3 | 27,337.96 | ||||
| NS TAX W/H | Withholding | Withholding brackets and rates | Amount Over | Tax % | Tax Amount | |
| 0.00 | 8.79 | 0.00 | ||||
| 29,590.00 | 14.95 | 2,600.96 | ||||
| 59,180.00 | 16.67 | 7,024.67 | ||||
| 93,000.00 | 17.5 | 12,662.46 | ||||
| 150,000.00 | 21 | 22,637.46 | ||||
| NT TAX W/H | Withholding | Withholding brackets and rates | Amount Over | Tax % | Tax Amount | |
| 0.00 | 5.9 | 0.00 | ||||
| 43,137.00 | 8.6 | 2,545.08 | ||||
| 86,277.00 | 12.2 | 6,255.12 | ||||
| 140,267.00 | 14.05 | 12,841.90 | ||||
| NT PTAX |
Limit + Tax% | NT - Payroll Tax | Tax % | Limit | ||
| 2 | 5,000.00 | |||||
| NU TAX W/H | Withholding | Withholding brackets and rates | Amount Over | Tax % | Tax Amount | |
| 0.00 | 4 | 0.00 | ||||
| 45,414.00 | 7 | 1,816.56 | ||||
| 90,829.00 | 9 | 4,995.61 | ||||
| 147,667.00 | 11.5 | 10,111.03 | ||||
| ON BASIC RED | Tax Credit | Reduction Amounts | Amount | Per Allowance | ||
| 244.00 | Blank | |||||
| 452.00 | Selected | |||||
| ON SURTAX | W/H Deduction | Surtax Rates | Amount Over | Tax % | Tax Amount | |
| 4,740.00 | 20 | 0.00 | ||||
| 6,067.00 | 56 | 265.40 | ||||
| ON TAX W/H | Withholding | Withholding brackets and rates | Amount Over | Tax % | Tax Amount | |
| 0.00 | 5.05 | 0.00 | ||||
| 43,906.00 | 9.15 | 2,217.25 | ||||
| 87,813.00 | 11.16 | 6,234.74 | ||||
| 150,000.00 | 12.16 | 13,174.81 | ||||
| 220,000.00 | 13.16 | 21,686.81 | ||||
| PEI TAX W/H |
Withholding | Withholding brackets and rates | Amount Over | Tax % | Tax Amount | |
| 0.00 | 9.8 | 0.00 | ||||
| 31,984.00 | 13.8 | 3,134.43 | ||||
| 63,969.00 | 16.7 | 7,548.36 | ||||
| QC CNT ER CONT | Limit + Tax% | Rate and maximum earnings | Tax % | Limit | ||
| 0.0736 | 76,500.000 | |||||
| QC LOW RATE | Tax Credit | Total Credits Claimed x Bracket % | Tax % | Per Allowance | ||
| 15 | Blank | |||||
| QC RED | Deduction | Maximum income reduction | % | Max. Amount | ||
| 6 | 1,170.00 | |||||
| QC TAX W/H | Withholding | Withholding brackets and rates | Amount Over | Tax % | Tax Amount | |
| 0.00 | 15 | 0.00 | ||||
| 43,790.00 | 20 | 6,568.50 | ||||
| 87,575.00 | 24 | 15,325.50 | ||||
| 106,555.00 | 25.75 | 19,880.70 | ||||
| QPIP EE | Withholding | Rate and limit | Tax % | Limit | ||
| 0.526 | 405.52 | |||||
| QPIP ER | Withholding | Rate and limit | Tax % | Limit | ||
| 0.736 | 567.58 | |||||
| QPIP MAX | Limit + Tax % | Maximum earnings | Tax % | Limit | ||
| 0 | 76,500.00 | |||||
| QPP W/H | Withholding | Exemption, rate and maximum deduction | Amount Over | Tax % | Limit | |
| 3,500.00 | 5.55 | 2,991.45 | ||||
| QPP W/H BONUS | Withholding | Exemption, rate and maximum deduction | Amount Over | Tax % | Limit | |
| 0.00 | 5.55 | 2,991.45 | ||||
| SK LOW RATE | Tax Credit | Total Credits Claimed x Bracket % | Tax % | Per Allowance | ||
| 10.5 | Blank | |||||
| SK TAX W/H | Withholding | Withholding brackets and rates | Amount Over | Tax % | Tax Amount | |
| 0.00 | 10.5 | 0.00 | ||||
| 45,225.00 | 12.5 | 4,748.63 | ||||
| 129,214.00 | 14.5 | 15,247.26 | ||||
| YT TAX W/H | Withholding | Withholding brackets and rates | Amount Over | Tax % | Tax Amount | |
| 0.00 | 6.4 | 0.00 | ||||
| 47,630.00 | 9 | 3,048.32 | ||||
| 95,259.00 | 10.9 | 7,334.93 | ||||
| 147,667.00 | 12.8 | 13,047.40 | ||||
| 500,000.00 | 15 | 58,146.02 | ||||
| YT LOW RATE | Tax Credit | Reduction amounts | Tax % | Per Allowance | ||
| 6.4 | blank | |||||
Base Amount Changes
None applicable to this tax year.
Tax Form Class Code Changes
None applicable to this tax year.
Changes to Payroll Objects
None applicable to this tax year.
Method Step Table Changes
None applicable to this tax year.
Calculation Method Changes Required
None applicable to this tax year.
TD1 Amounts
Please see here for information on how to update TD1 amounts for the new tax year.
Federal
| Type | Amount |
| Basic personal amount | 12.069.00 |
| Child amount | 2,230.00 |
| Age amount | 7,494.00 |
| Disability amount | 8,416.00 |
| Spouse or common-law partner amount | 12,069.00 |
| Amount for an eligible dependent | 12,069.00 |
| Amount for an infirm dependent age 18 or older | 7,140.00 |
Alberta
| Type | Amount |
| Basic personal amount | 19,369.00 |
| Spouse or common-law partner amount | Up to 19,369.00 |
British Columbia
| Type | Amount |
| Basic personal amount | 10,682.00 |
| Spouse or common-law partner amount | Up to 9,147.00 |
Manitoba
| Type | Amount |
| Basic personal amount | 9,626.00 |
| Spouse or common-law partner amount | Up to 9,134.00 |
New Brunswick
| Type | Amount |
| Basic personal amount | 10,264.00 |
| Spouse or common-law partner amount | Up to 8716.00 |
Newfoundland and Labrador
| Type | Amount |
| Basic personal amount | 9,414.00 |
| Spouse or common-law partner amount | Up to 7,692.00 |
Northwest Territories
| Type | Amount |
| Basic personal amount | 14,811.00 |
| Spouse or common-law partner amount | Up to 14,811.00 |
Nova Scotia
| Type | Amount |
| Basic personal amount | Up to 11,481.00 |
| Spouse or common-law partner amount | Up to 8,481.00 |
Nunavut
| Type | Amount |
| Basic personal amount | 13,618.00 |
| Spouse or common-law partner amount | Up to 13,618.00 |
Ontario
| Type | Amount |
| Basic personal amount | 10,582.00 |
| Spouse or common-law partner amount | Up to 8,985.00 |
Prince Edward Island
| Type | Amount |
| Basic personal amount | 9,160.00 |
| Spouse or common-law partner amount | Up to 7,780.00 |
Quebec
| Type | Amount |
| Basic personal amount | 15,269.00 |
| Spouse or common-law partner amount | Up to 15,269.00 |
| Amount for other dependents who are 18 or older | 4,274.00 |
| Amount for a child under 18 enrolled in post-secondary studies | 2,933.00 |
| Additional amount for person living alone (single-parent family) | 2,160.00 |
| Amount for a severe and prolonged impairment in mental or physical functions | 3,391.00 |
| Amount for a person living alone | 1,750.00 |
| Age amount | 3,212.00 |
| Amount for retirement income | 2,853.00 |
Saskatchewan
| Type | Amount |
| Basic personal amount | 16,065.00 |
| Spouse or common-law partner amount | Up to 16,065.00 |
Yukon
| Type | Amount |
| Basic personal amount | 12,069.00 |
| Spouse or common-law partner amount | Up to 14,299.00 |
Other Configurations
Please see here for information on other configuration to be updated in preparation for the new tax year.
Return to Payroll Tax Update in the Configuring Workforce section
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