There are several provinces in Canada who already have a payroll tax system in place, including Manitoba, Ontario, Quebec and Newfoundland and Labrador.
There are different exemption structures in each province, from zero in Ontario to $1.30 million in Newfoundland and Labrador.
Although the highest payroll tax in most provinces is in the range of 1.95% to 2.15%, Quebec’s payroll tax is much higher. On payroll of over $5 million, payroll taxes of 4.26% are levied.