High Tax Rates on Top Earners in Atlantic Canada and Quebec is a new study that finds Atlantic Canada and Quebec have some of the highest personal income tax rates nationwide on individuals and households that earn $100,000 or more a year, but also have the lowest percentages of tax filers with over $100,000 of income. By comparison, Ontario and western Canadian provinces have lower tax rates on high-income earners, and also a higher share of tax filers that earn more than $100,000 annually.