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 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.

The Payments in Lieu of Taxes Program is administered by Public Services and Procurement Canada (PSPC). Every year more than $560 million is distributed to approximately 1,100 taxing authorities where property owned by federal departments is situated. Payments made under the Payments in Lieu of Taxes Act are based on the principle of fairness respecting both the taxing authorities and the federal government and are equitable in comparison to those made by other property owners. Payments are calculated on the basis of values and tax rates which would, in the opinion of the Minister of Public Services and Procurement, apply to federal property if it were taxable. The dataset lists payments in lieu of taxes paid to taxing authorities across Canada for a specific tax year.

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.

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

Time series data for the statistic Paying taxes: Payments per year (number per year) - Score and country Canada. Indicator Definition:The score for tax payments benchmarks economies with respect to the regulatory best practice on the indicator. The score is indicated on a scale from 0 to 100, where 0 represents the worst regulatory performance and 100 the best regulatory performance.

Gasoline tax rates were last changed on July 1, 2022. The current rates are:

• unleaded gasoline - 9¢ per litre
• leaded gasoline - 17.7¢ per litre

The Aviation fuel tax rate was last changed on April 1, 2017. The current rate is 6.7¢ per litre.

Effective January 1, 2020, a new rate was established for Northern Ontario. The rate for Northern Ontario is 2.7¢ per litre.

The Gasoline Tax Act has been amended to eliminate the taxation of propane under the Act, beginning July 1, 2025.

• However, interjurisdictional carriers who acquires propane anywhere will pay a tax at the rate of 0 cents per litre on all propane used by the interjurisdictional carrier in Ontario to generate power in a qualified motor vehicle.

You can download the dataset to view the historical price points for these taxes.

Government Revenues in Canada decreased to 37733 CAD Million in August from 42607 CAD Million in July of 2025. This dataset provides - Canada Government Revenues- actual values, historical data, forecast, chart, statistics, economic calendar and news.

Fuel tax rates were last changed on July 1, 2022. The current rates are:

• 9 ¢ per litre for clear diesel (including blended), clear kerosene and biodiesel
• 4.5¢ per litre for railway equipment

The current dye cost (updated quarterly) is $2.51 per litre.

You can download the dataset to view the historical price points for these items.

About fuel tax

About colouring fuel

Tobacco tax rates were last changed on March 29, 2018. The current rates are:

• 18.475¢ per cigarette
• 18.475¢ per gram or part gram of cut tobacco
• Tax on cigars is 56.6% of the taxable price

Tobacco tax is:

• $3.70 on a pack of 20 cigarettes
• $4.62 on a pack of 25 cigarettes
• $36.95 on a carton of 200 cigarettes

You can download the dataset to view the historical price points for this tax.

About tobacco tax

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

The Withholding Tax Rate in Canada stands at 25 percent. This dataset includes a chart with historical data for Canada Withholding Tax Rate.

The Payments in Lieu of Taxes Program is administered by Public Services and Procurement Canada (PSPC). Every year more than $560 million is distributed to approximately 1,100 taxing authorities where property owned by federal departments is situated. Payments made under the Payments in Lieu of Taxes Act are based on the principle of fairness respecting both the taxing authorities and the federal government and are equitable in comparison to those made by other property owners. Payments are calculated on the basis of values and tax rates which would, in the opinion of the Minister of Public Works and Government Services, apply to federal property if it were taxable. The dataset lists PILT tax year data: Number of applications received, Number of payments issued to taxing authorities and Number of applications finalized by March 31st.

Time series data for the statistic Paying taxes: Time to comply with corporate income tax correction (hours) (DB17-20 methodology) and country Canada. Indicator Definition:The time to comply with a corporate income tax correction measures the time spent preparing and submitting the correction, and the time spent preparing information for the tax officers, if, in 25% or more of cases, a company that voluntarily reports an error in its CIT return and an underpayment of the tax due would be selected for additional review. The component indicator is computed based on the methodology in the DB17-20 studies.

This table contains 63 series, with data for years 1947 - 2009 (not all combinations necessarily have data for all years). This table contains data described by the following dimensions (Not all combinations are available): Geography (1 item: United States); Components (63 items: Total federal government current receipts; Federal personal current taxes; Federal government income tax receipts; Federal government estate and gift taxes receipts; ...).

Individuals with wages, salaries and commissions; Tax filers aged 15 years and over with wages, salaries and commissions by sex and age (preliminary T1 Family File; T1FF).

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.

📊 Coffee Shop Financial Dataset (Synthetic, 2022–2023)

📝 Overview

This dataset simulates the financial records of a small-town coffee shop over a two-year period (Jan 2022 – Dec 2023).
It was designed for data science, bookkeeping, and analytics projects — including financial dashboards, revenue forecasting, and expense tracking.

The dataset contains 5 CSV files representing different business accounts:
1. checking_account_main.csv - Daily sales deposits (hot drinks, cold drinks, pastries, sandwiches) + operating expenses
2. checking_account_secondary.csv - Monthly transfers between accounts + payroll funding
3. credit_card_account.csv - Weekly credit card expenses (supplies, utilities, vendor charges) and payments
4. gusto_payroll.csv - Payroll data for 3 employees + 1 contractor
5. gusto_payroll_bc.csv - Payroll data for 3 full-time employees + 1 contractor + 1 seasonal employee, with actual tax breakdown for the province of British Columbia, Canada

📂 File Details

checking_account_main.csv

• date
• description
• category (Sales, Utilities, Rent, Supplies, etc.)
• amount (positive = inflow, negative = outflow)
• balance

checking_account_secondary.csv

• date
• description
• amount
• balance

credit_card_account.csv

• date
• vendor
• category (Supplies, Marketing, Utilities, etc.)
• amount (negative = charge, positive = payment)
• balance

gusto_payroll.csv

• date
• employee_id
• employee_name (Owner, Barista 1, Barista 2, Contractor)
• role (Owner, Barista, Manager, Contractor)
• gross_pay

gusto_payroll_bc.csv

This file simulates bi-weekly payroll data for a small coffee shop in British Columbia, Canada, covering January 2022 – December 2023.
It reflects realistic Canadian payroll structure with federal and provincial tax breakdowns, CPP, EI, and additional factors.

Columns: - date → Pay date (bi-weekly schedule)
- employee_id → Unique identifier for each employee
- employee_name → Owner, Barista 1, Barista 2, Manager, Contractor, plus a seasonal Barista (June–Aug 2022)
- role → Role within the coffee shop (Owner, Barista, Manager, Contractor)
- gross_pay → Total earnings before deductions (wages + tips + reimbursements)
- federal_tax → Federal income tax withheld
- provincial_tax → British Columbia income tax withheld
- cpp_employee → Employee CPP contribution
- ei_employee → Employee EI contribution
- other_deductions → Placeholder for possible deductions (e.g., garnishments, union dues)
- net_pay → Take-home pay after deductions
- tips → Declared tips (taxable, included in gross pay)
- travel_reimbursement → Non-taxable reimbursement for travel expenses (if applicable)
- cpp_employer → Employer portion of CPP contributions
- ei_employer → Employer portion of EI contributions

Notes: - Payroll data is synthetic but modeled on Canadian payroll rules (2022–2023 rates).
- A seasonal barista employee is included (employed June 1 – Aug 31, 2022).
- Travel reimbursements are non-taxable and recorded separately.
- This file allows users to practice payroll accounting, deductions analysis, and tax reconciliation.

📈 Business Context

• The coffee shop experiences higher sales September–February (holiday season & winter drinks).
• Sales dip March–June due to seasonality in a small town.
• Pastries are sourced from a local bakery, while sandwiches are made in-house.
• Payroll includes 3 employees (baristas, manager) and 1 independent contractor.

🎯 Possible Use Cases

• Build a financial health dashboard
• Forecast revenue and expenses
• Create a profit & loss statement
• Test SQL queries for accounting workflows
• Explore data visualization with Python, R, or BI tools
• Educational projects for small business analytics

📜 License

This dataset is released under the MIT License, free to use for research, learning, or commercial purposes.

⭐ If you use this dataset in your project or notebook, please credit and share your work, it helps the community!

📷 Photo Credits: freepik