Ontario Tax Brackets 2015 Calculator
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Reviewed by Calculator Editorial Team
In 2015, Ontario implemented a progressive income tax system with different brackets for federal and provincial taxes. This calculator helps you determine how much tax you would have owed based on your income during that year.
How Ontario Tax Brackets Worked in 2015
The Ontario tax system in 2015 combined federal and provincial taxes to determine your total tax liability. The federal government set the basic personal amount (BPA) and tax rates, while Ontario had its own provincial tax rates.
Note: This calculator uses the 2015 tax rates and brackets. Current tax laws may have changed significantly since then.
Key Components of Ontario Taxation
- Federal Tax: Calculated on your total income minus the federal basic personal amount (BPA)
- Provincial Tax: Calculated on your Ontario income minus the Ontario basic personal amount (BPA)
- Total Tax: Sum of federal and provincial taxes
Tax Brackets
Both federal and provincial taxes used progressive brackets where higher income levels were taxed at higher rates. The 2015 brackets were:
| Income Range | Federal Rate | Ontario Rate |
|---|---|---|
| $0 - $10,922 | 15% | 5.05% |
| $10,922 - $43,078 | 22% | 9.15% |
| $43,078 - $86,154 | 26% | 11.16% |
| $86,154 - $100,000 | 29% | 12.16% |
| Over $100,000 | 33% | 13.16% |
Federal vs. Provincial Tax Rates
The key difference between federal and provincial taxes was the basic personal amount (BPA). The federal BPA was $10,922, while Ontario's was $10,647. This meant you paid federal tax on income above $10,922 and provincial tax on income above $10,647.
Federal Tax Calculation: (Income - $10,922) × Federal Rate
Provincial Tax Calculation: (Income - $10,647) × Ontario Rate
For example, someone earning $30,000 would pay federal tax on $19,078 ($30,000 - $10,922) and provincial tax on $19,353 ($30,000 - $10,647).
Example Calculation
Let's calculate the taxes for someone earning $50,000 in 2015:
- Federal taxable income: $50,000 - $10,922 = $39,078
- Ontario taxable income: $50,000 - $10,647 = $39,353
- Federal tax:
- $10,922 - $10,922 = $0 at 15%
- $43,078 - $10,922 = $32,156 at 22%
- $50,000 - $43,078 = $6,922 at 26%
- Total federal tax = ($32,156 × 22%) + ($6,922 × 26%) = $7,074.32 + $1,800.12 = $8,874.44
- Ontario tax:
- $10,647 - $10,647 = $0 at 5.05%
- $43,078 - $10,647 = $32,431 at 9.15%
- $50,000 - $43,078 = $6,922 at 11.16%
- Total Ontario tax = ($32,431 × 9.15%) + ($6,922 × 11.16%) = $2,968.93 + $772.55 = $3,741.48
- Total tax = $8,874.44 (federal) + $3,741.48 (Ontario) = $12,615.92
This person would have paid approximately $12,616 in total taxes on $50,000 of income in 2015.
Tax Calculation Formula
The complete formula for calculating total tax in Ontario for 2015 is:
Total Tax = Federal Tax + Ontario Tax
Federal Tax = (Income - Federal BPA) × Federal Rate
Ontario Tax = (Income - Ontario BPA) × Ontario Rate
Where:
- Federal BPA = $10,922
- Ontario BPA = $10,647
- Federal Rate and Ontario Rate are determined by the income bracket
The calculator uses this exact formula to compute your tax liability based on your income.
Frequently Asked Questions
How does the Ontario tax system work?
Ontario used a progressive tax system where higher income levels were taxed at higher rates. Both federal and provincial taxes applied to your income, with different basic personal amounts (BPAs) for each level of government.
What was the basic personal amount (BPA) in 2015?
The federal BPA was $10,922 and the Ontario BPA was $10,647. This meant you paid federal tax on income above $10,922 and provincial tax on income above $10,647.
How were taxes calculated in different brackets?
Taxes were calculated by applying the appropriate rate to the portion of income that fell into each bracket. For example, income between $10,922 and $43,078 was taxed at 22% federally and 9.15% provincially.
Can I use this calculator for current tax years?
No, this calculator specifically uses the 2015 tax rates and brackets. Current tax laws may have changed significantly since then. For current tax calculations, please use a calculator designed for the current year.
What if I had additional deductions or credits?
This calculator provides an estimate based on gross income. Actual tax liability may vary based on deductions, credits, and other factors not accounted for in this simple calculation.