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Durham Taxes

Data Last Updated: 12 July, 2017

Local Property Taxes (rate per $1,000 of assessed value)

Commercial/Retail Occupied:27.60
Commercial/Retail Excess Land:-
Office Building, Occupied:27.60
Office Building, Excess Land:-
Industrial Occupied:40.60
Large Industrial (over 125,000 sq. ft.) Occupied:-
Industrial Excess Land:-
Note: Properties in Ontario are not subject to personal or state/provincial taxes.

Combined Provincial and Federal Corporate Taxes

 Jan.1 2017 July 1 2017 Jan. 1 2018 July 1 2018 
General/Manufacturing and Processing (General Corporation)25.0%25.0%25.0%25.0%
General; Active Business Income (General Corporation)26.5%26.5%26.5%26.5%
Small Business Income up to $500,000 (Canadian Controlled Private Companies)15.0%15.0%15.0%15.0%
General Active Business Income (Canadian Controlled Private Companies)26.5%26.5%26.5%26.5%

Personal Income Tax - Combined Federal and Ontario Rates - 2016 (Including Surtax)

Taxable Income (Can$) Marginal Rate Capital Gains Canadian Eligible Dividends Canadian Non-Eligible 
First $42,20120.05%10.03%-6.86%6.13%
Over $42,201 up to $45,91624.15%12.08%-1.2%10.93%
Over $45,916 up to $74,31329.65%14.83%6.39%17.37%
Over $74,313 up to $84,40431.48%15.74%8.92%19.51%
Over $84,404 up to $87,55933.89%16.95%12.24%22.33%
Over $87,559 up to $91,83137.91%18.95%17.79%27.03%
Over $91,831 up to $142,35343.41%21.70%25.38%33.46%
Over $142,353 up to $150,00046.41%23.20%29.52%36.97%
Over $200,000 up to $220,00051.97%25.98%37.19%43.48%
Over $150,000 up to $200,00047.97%23.98%31.67%38.80%
Over $220,00053.53%26.76%39.34%45.30%
* Source:

Sales Tax Rates

 2016 Further Info: 
Harmonized Sales Tax (Ontario)13%

Employee Benefit Costs

Employee Benefit Costs 2016 Mandatory by Employer Common Practice for Employers 
Canada Pension Plan (CPP) to maximum premium of $2479.95/year4.95%4.95%
Employment Insurance Commission to employer maximum premium of $1,302.84/year1.63%1.63%
Workplace Safety and Insurance Board*Varies depending on industry see
Employer Health Tax (EHT) on payrolls over $400,0000.98% to 1.95%Calculated by multiplying your Ontario payroll for the year after deducting any tax exemption by the applicable tax rate (between 0.98% to 1.95% )
Vacation4% (2 weeks)6% (3 weeks)
Paid Public Holidays9 Days (3.6%)11 Days (4.40%)
Pension ContributionN/A5-6%
Group Insurance (life, health, sickness, dental, vision, physical/mental fitness)N/A4-7%
Typical Total22.53%31.6-35.6%
* Source:    

The data, estimates, reports, projections, and forecasts provided on this page are provided using a number of data sources and may be subject to varying degrees of error, and are provided "as is”, without warranty, and the Region of Durham shall in no event be liable for any direct, indirect, incidental, special, or consequential damages arising out of, or related to the use of this information.