Individuals; Tax filers by age groups and income groups (preliminary T1 Family File; T1FF).

Individuals; Tax filers and dependants by total income, sex and age groups (final T1 Family File; T1FF).

This table provides census family taxation statistics, including effective tax and transfer rates, the total amount of taxes paid and government transfers received, and the proportion of Canadian census families that pay tax or receive government transfers.

Personal income tax is collected annually from Ontario residents and those who earned income in the province.

The tax is calculated separately from federal income tax. There are 5 Ontario income tax brackets and 5 corresponding tax rates.

For an explanation of these rates and credits, refer to the federal and provincial personal income tax return for the applicable year. To get a copy of the return (also known as a T1) contact the Canada Revenue Agency at 1-800-959-8281 or visit canada.ca/cra-forms.

Read on: about personal income tax

This data is related to:

• Filing your tax return
• Taxes and benefits
• Business income tax

Related data:

• Personal income tax
• Provincial tax database

Interest is charged if payment is not received by the due date. Remember: if the due date falls on a weekend or holiday, your payment is due the next working day.

The Ministry of Finance also applies interest to amounts the ministry owes to individuals and corporations.

Tax interest is compounded daily and interest rates are reset every 3 months.

Note: Provincial land tax interest rates are not reset every three months. Provincial land tax interest rates are summarized on the "https://www.ontario.ca/document/provincial-land-tax">provincial land tax webpage.

Note: Interest rates do not apply to the Estate Administration Tax Act, 1998.

Current interest rates (October 1, 2025 to December 31, 2025):

• 8% on taxes you owe to the ministry
• 2% on taxes you overpaid
• 5% on taxes or refunds you are eligible for as a result of a successful appeal or objection
• 6% on late International Fuel Tax Agreement payments
• 6% on International Fuel Tax Agreement refunds the ministry has not paid you within 90 days

You can download the dataset to view the historical tax interest rates.

Non-Resident Speculation Tax (NRST)

(1) Interest on tax you overpaid begins to accrue 40 business days after a complete NRST rebate or refund application is received by the Ministry of Finance to the date the rebate or refund is paid.

(2) On refunds you are eligible for as a result of a successful appeal or objection of a NRST refund/rebate disallowance, the interest rate is the same rate as though you had overpaid and will begin to accrue 40 business days after a complete NRST rebate or refund application is received by the Ministry of Finance to the date the rebate or refund is paid. Refunds as a result of a successful appeal or objection of NRST that was paid pursuant to a Notice of Assessment, interest will accrue at the higher appeals/objection rate, beginning to accrue from the date of payment to the date the rebate or refund is paid.

Individuals; Tax filers and dependants 15 years of age and over with labour income by sex and age groups (final T1 Family File; T1FF).

The Corporate Tax Rate in Canada stands at 26.50 percent. This dataset provides - Canada Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

Distribution of market, total and after-tax income of individuals, Canada, provinces and selected census metropolitan areas, annual.

Individuals; Tax filers and dependants with income by total income, income taxes paid and after-tax income, sex and age groups (final T1 Family File; T1FF).

Seniors and individuals; Tax filers and dependants, seniors with income by source of income and age groups (final T1 Family File; T1FF).

This activity is conducted for the development and dissemination of annual small area socio-economic data for Canadians and their families. These data, collected primarily from income tax returns submitted to the Canada Revenue Agency (CRA), provide income and demographic information for sub-provincial geographic areas. Data are used by municipal, provincial and federal government departments to evaluate programs and support policy recommendations. Data are used in business and educational fields to learn more about the markets targeted. Academics and researchers use the data for analyses of socio-economic conditions. Reference period: Calendar year "y" for income; end of calendar year "y" for age; point in time (usually April of calendar year "y+1") for address information. Collection period: Income tax returns are filed mainly in the spring following the year of reference. The T1 files for income year "y" are received from Canada Revenue Agency (CRA) in January of the year "y+2".

The Social Policy Simulation Database/Model (SPSD/M) is a tool designed to analyze the financial interactions between governments and individuals in Canada. It is used to evaluate the effects of the tax and transfer system on costs and income redistribution. The SPSD/M has four basic components: a database (the SPSD), a model (the SPSM, which includes a set of simulation algorithms), software for data extraction and data reporting, and user documentation. The SPSD/M is designed to be used in the analysis of the financial interactions between governments and individuals in Canada. 1. The SPSD/M is a representative and non-confidential statistical database of individuals in the context of their families, with sufficient information on each individual to enable the calculation of taxes paid to the government as well as amounts remitted by governments.2. SPSM is a static accounting model that processes every individual and family in the SPSD, calculates taxes and transfers using algorithms that simulate adopted or proposed programs, and reports on results. A sophisticated software environment gives the user a great deal of influence over the model's inputs and outputs, enabling him or her to modify existing programs or examine entirely new projects. Inside MSPS, there are two models, configured as two separate computer programs.2a.The central program, SPSM, is a microsimulation model that calculates taxes and transfers for individuals and families. These calculations are performed for everyone in the SPSD, and the results are then aggregated to produce estimates. The SPSM is a static incidence model and is not intended to simulate how an individual's behavior is likely to change in response to various policy options. The MSPS includes software that enables the user to perform summation and extraction operations on the information contained in the database. 2b. The consumption tax model (COMTAX) is a model based on macro-economic input-output data. This model is not part of the current version of SPSD/M, but the results obtained with it are. COMTAX estimates federal and provincial sales taxes and equivalent consumption taxes by province, household, expenditure category and tax type. This model is necessary because many consumption taxes are levied at various stages of production, not at the retail stage. The rates calculated by the COMTAX model can be used as input parameters to the SPSM to produce estimates of consumption taxes paid, directly and indirectly, by any given household. 3. Data extraction and reporting software are configured as functions that are accessed via the model. They enable the user to produce formatted output data and perform specific types of analysis. 4. The user documentation is voluminous and comprehensive. It is divided into three manuals containing a number of guides. There are also two ways to run SPSM: using the Visual SPSM interface or the Classic SPSM mode. 1. SPSM Visual: The SPSM Visual interface allows users to modify model parameters, run SPSM simulations and examine output. 2.SPSM Classic: SPSM can also be run from the command interpreter (cmd). For current data from the Social Policy Simulation Database/Model, see Statistics Canada

Individuals; Tax filers and dependants by census family type and age groups (final T1 Family File; T1FF).

Government transfers and income tax of individuals, adjusted.

The Social Policy Simulation Database and Model (SPSD/M) is a micro computer-based product designed to assist those interested in analyzing the financial interactions of governments and individuals in Canada. It can help one to assess the cost implications or income redistributive effects of changes in the personal taxation and cash transfer system. The SPSD is a non-confidential, statistically representative database of Canadian individuals in their family context, with enough information on each individual to compute taxes paid to and cash transfers received from government. The SPSM is a static accounting model which processes each individual and family on the SPSD/M, calculates Canadian federal and provincial taxes and transfers using legislated or proposed programs and algorithms, and reports on the results. It gives the user a high degree of control over the inputs and outputs to the model and can allow the user to modify existing tax/transfer programs or test proposals for entirely new programs. The model can be run using a visual interface and it comes with full documentation. Caution: This tool is specifically designed for analyzing the tax and transfer policies in Canada and cannot be used to analyze policies for other countries.

Individual Tax Statistics by Forward Sortation Area data present personal income tax data based on forward sortation areas. The statistics are compiled by province and territory, as well as for all of Canada. These data tables provide income statistics, Tax-Free Savings Account (TFSA) statistics, Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit statistics, Child Care Benefit (CCB) statistics by specific geographic area, income range, source of income, age and sex for the 2017 tax year. Individual Tax Statistics by Forward Sortation Area data are also published on the Canada Revenue Agency (CRA) website. Please consult the CRA website for an explanation of changes that have been incorporated to these tables.

Note: Due to unforeseen problems with our source system, we are unable to publish any content relevant to “Table 4 ─ FSA, Goods and Services Tax/Harmonized Sales Tax Credit Recipients ─ 2017 tax year”. Publication of the corresponding table will be updated once database issues are being resolved.

This table provides individual taxation statistics, including effective tax and transfer rates, the total amount of taxes paid and government transfers received, and the proportion of Canadian taxfilers that pay tax or receive government transfers.

This table presents income shares, thresholds, tax shares, and total counts of individual Canadian tax filers, with a focus on high income individuals (95% income threshold, 99% threshold, etc.). Income thresholds are based on national threshold values, regardless of selected geography; for example, the number of Nova Scotians in the top 1% will be calculated as the number of taxfiling Nova Scotians whose total income exceeded the 99% national income threshold. Different definitions of income are available in the table namely market, total, and after-tax income, both with and without capital gains.

Individuals; Tax filers and dependants with income by source of income (final T1 Family File; T1FF).

Individuals; Economic dependency profile of tax filers by source of income and sex (final T1 Family File; T1FF).