Federal Personal Income Tax Brackets and Tax Rates |
|||||||||
2020 Taxable Income | 2020 Marginal Tax Rates | 2019 Taxable Income | 2019 Marginal Tax Rates | ||||||
Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
first $48,535 | 15.0% | 7.50% | -0.03% | 6.87% | first $47,630 | 15.0% | 7.50% | -0.03% | 6.87% |
over $48,535 up to $97,069 | 20.5% | 10.25% | 7.56% | 13.19% | over $47,630 up to $95,259 | 20.5% | 10.25% | 7.56% | 13.19% |
over $97,069 up to $150,473 | 26.0% | 13.00% | 15.15% | 19.52% | over $95,259 up to $147,667 | 26.0% | 13.00% | 15.15% | 19.52% |
over $150,473 up to $214,368 | 29.0% | 14.50% | 19.29% | 22.97% | over $147,667 up to $210,371 | 29.0% | 14.50% | 19.29% | 22.97% |
over $214,368 | 33.0% | 16.50% | 24.81% | 27.57% | over $210,371 | 33.0% | 16.50% | 24.81% | 27.57% |
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount). Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains). Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15%. For more information see dividend tax credits. |
|||||||||
Federal Basic Personal Amount |
|||||||||
2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | ||||||
$12,298 | 15% | $12,069 | 15% |
Alberta (AB) Personal Income Tax Brackets and Tax Rates |
|||||||||
2020 Taxable Income | 2020 Tax Rates | 2019 Taxable Income | 2019 Tax Rates | ||||||
first $131,220 | 10% | first $131,220 | 10% | ||||||
over $131,220 up to $157,464 | 12% | over $131,220 up to $157,464 | 12% | ||||||
over $157,464 up to $209,952 | 13% | over $157,464 up to $209,952 | 13% | ||||||
over $209,952 up to $314,928 | 14% | over $209,952 up to $314,928 | 14% | ||||||
over $314,928 | 15% | over $314,928 | 15% | ||||||
Combined Federal & Alberta Tax Brackets and Tax Rates |
|||||||||
2020 Taxable Income | 2020 Marginal Tax Rates | 2019 Taxable Income | 2019 Marginal Tax Rates | ||||||
Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
first $48,535 | 25.0% | 12.50% | -0.03% | 15.86% | first $47,630 | 25.0% | 12.50% | -0.03% | 15.86% |
over $48,535 up to $97,069 | 30.5% | 15.25% | 7.56% | 22.18% | over $47,630 up to $95,259 | 30.5% | 15.25% | 7.56% | 22.18% |
over $97,069 up to $131,220 | 36.0% | 18.00% | 15.15% | 28.51% | over $95,259 up to $131,220 | 36.0% | 18.00% | 15.15% | 28.51% |
over $131,220 up to $150,473 | 38.0% | 19.00% | 17.91% | 30.81% | over $131,220 up to $147,667 | 38.0% | 19.00% | 17.91% | 30.81% |
over $150,473 up to $157,464 | 41.0% | 20.50% | 22.05% | 34.26% | over $147,667 up to $157,464 | 41.0% | 20.50% | 22.05% | 34.26% |
over $157,464 up to $209,952 | 42.0% | 21.00% | 23.43% | 35.41% | over $157,464 up to $209,952 | 42.0% | 21.00% | 23.43% | 35.41% |
over $209,952 up to $214,368 | 43.0% | 21.50% | 24.81% | 36.56% | over $209,952 up to $210,371 | 43.0% | 21.50% | 24.81% | 36.56% |
over $214,368 up to $314,928 | 47.0% | 23.50% | 30.33% | 41.16% | over $210,371 up to $314,928 | 47.0% | 23.50% | 30.33% | 41.16% |
over $314,928 | 48.0% | 24.00% | 31.71% | 42.31% | over $314,928 | 48.0% | 24.00% | 31.71% | 42.31% |
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount). |
|||||||||
Alberta Basic Personal Amount |
|||||||||
2020 | 2020 | 2019 | 2019 Tax Rate | ||||||
$19,369 | 10% | $19,369 | 10% | ||||||
Federal Basic Personal Amount |
|||||||||
2020 | 2020 | 2019 Personal Amount | 2019 Tax Rate | ||||||
$12,298 | 15% | $12,069 | 15% |
British Columbia Personal Income Tax Brackets and Tax Rates |
||||||||||
2020 Taxable Income | 2020 Tax Rates | 2019 Taxable Income | 2019 Tax Rates | |||||||
first $41,725 | 5.06% | first $40,707 | 5.06% | |||||||
over $41,725 up to $83,451 | 7.70% | over $40,707 up to $81,416 | 7.70% | |||||||
over $83,451 up to $95,812 | 10.50% | over $81,416 up to $93,476 | 10.50% | |||||||
over $95,812 up to $116,344 | 12.29% | over $93,476 up to $113,506 | 12.29% | |||||||
over $116,344 up to $157,748 | 14.70% | over $113,506 up to $153,900 | 14.70% | |||||||
over $157,748 | 16.80% | over $153,900 | 16.80% | |||||||
Combined Federal & British Columbia Tax Brackets and Tax Rates |
||||||||||
2020 Taxable Income | 2020 Marginal Tax Rates | 2019 Taxable Income | 2019 Marginal Tax Rates | |||||||
Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | |||||
Eligible | Non-Eligible | Eligible | Non-Eligible | |||||||
first $41,725 | 20.06% | 10.03% | -9.60% | 10.43% | first $40,707 | 20.06% | 10.03% | -9.60% | 10.43% | |
over $41,725 up to $48,535 | 22.70% | 11.35% | -5.96% | 13.47% | over $40,707 up to $47,630 | 22.70% | 11.35% | -5.96% | 13.47% | |
over $48,535 up to $83,451 | 28.20% | 14.10% | 1.63% | 19.80% | over $47,630 up to $81,416 | 28.20% | 14.10% | 1.63% | 19.80% | |
over $83,451 up to $95,812 | 31.00% | 15.50% | 5.49% | 23.02% | over $81,416 up to $93,476 | 31.00% | 15.50% | 5.49% | 23.02% | |
over $95,812 up to $97,069 | 32.79% | 16.40% | 7.96% | 25.07% | over $93,476 up to $95,259 | 32.79% | 16.40% | 7.96% | 25.07% | |
over $97,069 up to $116,344 | 38.29% | 19.15% | 15.55% | 31.40% | over $95,259 up to $113,506 | 38.29% | 19.15% | 15.55% | 31.40% | |
over $116,344 up to $150,473 | 40.70% | 20.35% | 18.88% | 34.17% | over $113,506 up to $147,667 | 40.70% | 20.35% | 18.88% | 34.17% | |
over $150,473 up to $157,748 | 43.70% | 21.85% | 23.02% | 37.62% | over $147,667 up to $153,900 | 43.70% | 21.85% | 23.02% | 37.62% | |
over $157,748 up to $214,368 | 45.80% | 22.90% | 25.92% | 40.04% | over $153,900 up to $210,371 | 45.80% | 22.90% | 25.92% | 40.04% | |
over $214,368 | 49.80% | 24.90% | 31.44% | 44.64% | over $210,371 | 49.80% | 24.90% | 31.44% | 44.64% | |
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount). |
||||||||||
British Columbia Basic Personal Amount |
||||||||||
2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | |||||||
$10,949 | 5.06% | $10,682 | 5.06% | |||||||
Federal Basic Personal Amount |
||||||||||
2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | |||||||
$12,298 | 15% | $12,069 | 15% |
Manitoba Personal Income Tax Brackets and Tax Rates |
|||||||||
2020 Taxable Income | 2020 Tax Rates | 2019 Taxable Income | 2019 Tax Rates | ||||||
first $33,389 | 10.80% | first $32,670 | 10.80% | ||||||
over $33,389 up to $72,164 | 12.75% | over $32,670 up to $70,610 | 12.75% | ||||||
over $72,164 | 17.40% | over $70,610 | 17.40% | ||||||
Combined Federal & Manitoba Tax Brackets and Tax Rates |
|||||||||
2020 Taxable Income | 2020 Marginal Tax Rates | 2019 Taxable Income | 2019 Marginal Tax Rates | ||||||
Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
first $33,389 | 25.80% | 12.90% | 3.84% | 18.38% | first $32,670 | 25.80% | 12.90% | 3.84% | 18.38% |
over $33,389 up to $48,535 | 27.75% | 13.88% | 6.53% | 20.63% | over $32,670 up to $47,630 | 27.75% | 13.88% | 6.53% | 20.63% |
over $48,535 up to $72,164 | 33.25% | 16.63% | 14.12% | 26.95% | over $47,630 up to $70,610 | 33.25% | 16.63% | 14.12% | 26.95% |
over $72,164 up to $97,069 | 37.90% | 18.95% | 20.53% | 32.30% | over $70,610 up to $95,259 | 37.90% | 18.95% | 20.53% | 32.30% |
over $97,069 up to $150,473 | 43.40% | 21.70% | 28.12% | 38.62% | over $95,259 up to $147,667 | 43.40% | 21.70% | 28.12% | 38.62% |
over $150,473 up to $214,368 | 46.40% | 23.20% | 32.26% | 42.07% | over $147,667 up to $210,371 | 46.40% | 23.20% | 32.26% | 42.07% |
over $214,368 | 50.40% | 25.20% | 37.78% | 46.67% | over $210,371 | 50.40% | 25.20% | 37.78% | 46.67% |
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount). |
|||||||||
Manitoba Basic Personal Amount |
|||||||||
2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | ||||||
$9,838 | 10.80% | $9,626 | 10.80% | ||||||
Federal Basic Personal Amount |
|||||||||
2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | ||||||
$12,298 | 15% | $12,069 | 15% |
New Brunswick Personal Income Tax Brackets and Tax Rates |
|||||||||
2020 Taxable Income | 2020 Tax Rates | 2019 Taxable Income | 2019 Tax Rates | ||||||
first $43,401 | 9.68% | first $42,592 | 9.68% | ||||||
over $43,401 up to $86,803 | 14.82% | over $42,592 up to $85,184 | 14.82% | ||||||
over $86,803 up to $141,122 | 16.52% | over $85,184 up to $138,491 | 16.52% | ||||||
over $141,122 up to $160,776 | 17.84% | over $138,491 up to $157,778 | 17.84% | ||||||
over $160,776 | 20.30% | over $157,778 | 20.30% | ||||||
Combined Federal & New Brunswick Tax Brackets and Tax Rates |
|||||||||
2020 Taxable Income | 2020 Marginal Tax Rates | 2019 Taxable Income | 2019 Marginal Tax Rates | ||||||
Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
first $43,401 | 24.68% | 12.34% | -5.99% | 14.83% | first $42,592 | 24.68% | 12.34% | -5.99% | 14.83% |
over $43,401 up to $48,535 | 29.82% | 14.91% | 1.10% | 20.75% | over $42,592 up to $47,630 | 29.82% | 14.91% | 1.10% | 20.75% |
over $48,535 up to $86,803 | 35.32% | 17.66% | 8.69% | 27.07% | over $47,630 up to $85,184 | 35.32% | 17.66% | 8.69% | 27.07% |
over $86,803 up to $97,069 | 37.02% | 18.51% | 11.04% | 29.03% | over $85,184 up to $95,259 | 37.02% | 18.51% | 11.04% | 29.03% |
over $97,069 up to $141,122 | 42.52% | 21.26% | 18.63% | 35.35% | over $95,259 up to $138,491 | 42.52% | 21.26% | 18.63% | 35.35% |
over $141,122 up to $150,473 | 43.84% | 21.92% | 20.45% | 36.87% | over $138,491 up to $147,667 | 43.84% | 21.92% | 20.45% | 36.87% |
over $150,473 up to $160,776 | 46.84% | 23.42% | 24.59% | 40.32% | over $147,667 up to $157,778 | 46.84% | 23.42% | 24.59% | 40.32% |
over $160,776 up to $214,368 | 49.30% | 24.65% | 27.99% | 43.15% | over $157,778 up to $210,371 | 49.30% | 24.65% | 27.99% | 43.15% |
over $214,368 | 53.30% | 26.65% | 33.51% | 47.75% | over $210,371 | 53.30% | 26.65% | 33.51% | 47.75% |
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount). |
|||||||||
New Brunswick Basic Personal Amount |
|||||||||
2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | ||||||
$10,459 | 9.68% | $10,264 | 9.68% | ||||||
Federal Basic Personal Amount |
|||||||||
2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | ||||||
$12,298 | 15% | $12,069 | 15% |
Newfoundland & Labrador Personal Income Tax Brackets and Tax Rates |
|||||||||
2020 Taxable Income | 2020 Tax Rates | 2019 Taxable Income | 2019 Tax Rates | ||||||
first $37,929 | 8.7% | first $37,591 | 8.7% | ||||||
over $37,929 up to $75,858 | 14.5% | over $37,591 up to $75,181 | 14.5% | ||||||
over $75,858 up to $135,432 | 15.8% | over $75,181 up to $134,224 | 15.8% | ||||||
over $135,432 up to $189,604 | 17.3% | over $134,224 up to $187,913 | 17.3% | ||||||
over $189,604 | 18.3% | over $187,913 | 18.3% | ||||||
Combined Federal & Newfoundland & Labrador Tax Brackets and Tax Rates |
|||||||||
2020 Taxable Income | 2020 Marginal Tax Rates | 2019 Taxable Income | 2019 Marginal Tax Rates | ||||||
Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
first $37,929 | 23.7% | 11.85% | 4.53% | 12.85% | first $37,591 | 23.7% | 11.85% | 4.53% | 12.85% |
over $37,929 up to $48,535 | 29.5% | 14.75% | 12.53% | 19.52% | over $37,591 up to $47,630 | 29.5% | 14.75% | 12.53% | 19.52% |
over $48,535 up to $75,858 | 35.0% | 17.50% | 20.12% | 25.84% | over $47,630 up to $75,181 | 35.0% | 17.50% | 20.12% | 25.84% |
over $75,858 up to $97,069 | 36.3% | 18.15% | 21.91% | 27.34% | over $75,181 up to $95,259 | 36.3% | 18.15% | 21.91% | 27.34% |
over $97,069 up to $135,432 | 41.8% | 20.90% | 29.50% | 33.66% | over $95,259 up to $134,224 | 41.8% | 20.90% | 29.50% | 33.66% |
over $135,432 up to $150,473 | 43.3% | 21.65% | 31.57% | 35.39% | over $134,224 up to $147,667 | 43.3% | 21.65% | 31.57% | 35.39% |
over $150,473 up to $189,604 | 46.3% | 23.15% | 35.71% | 38.84% | over $147,667 up to $187,913 | 46.3% | 23.15% | 35.71% | 38.84% |
over $189,604 up to $214,368 | 47.3% | 23.65% | 37.09% | 39.99% | over $187,913 up to $210,371 | 47.3% | 23.65% | 37.09% | 39.99% |
over $214,368 | 51.3% | 25.65% | 42.61% | 44.59% | over $210,371 | 51.3% | 25.65% | 42.61% | 44.59% |
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount). |
|||||||||
Newfoundland & Labrador Basic Personal Amount |
|||||||||
2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | ||||||
$9,498 | 8.7% | $9,414 | 8.7% | ||||||
Federal Basic Personal Amount |
|||||||||
2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | ||||||
$12,298 | 15% | $12,069 | 15% |
Nova Scotia Personal Income Tax Brackets and Tax Rates |
|||||||||
2020 Taxable Income | 2020 Tax Rates | 2019 Taxable Income | 2019 Tax Rates | ||||||
first $29,590 | 8.79% | first $29,590 | 8.79% | ||||||
over $29,590 up to $59,180 | 14.95% | over $29,590 up to $59,180 | 14.95% | ||||||
over $59,180 up to $93,000 | 16.67% | over $59,180 up to $93,000 | 16.67% | ||||||
over $93,000 up to $150,000 | 17.50% | over $93,000 up to $150,000 | 17.50% | ||||||
over $150,000 | 21.00% | over $150,000 | 21.00% | ||||||
Combined Federal & Nova Scotia Tax Brackets and Tax Rates |
|||||||||
2020 Taxable Income | 2020 Marginal Tax Rates | 2019 Taxable Income | 2019 Marginal Tax Rates | ||||||
Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
first $25,000 | 23.79% | 11.90% | -0.11% | 13.54% | first $25,000 | 23.79% | 11.90% | -0.11% | 13.54% |
over $25,000 up to $29,590 | 24.32% | 12.16% | 0.62% | 14.14% | over $25,000 up to $29,590 | 24.32% | 12.16% | 0.62% | 14.14% |
over $29,590 up to $48,535 | 30.48% | 15.24% | 9.12% | 21.23% | over $29,590 up to $47,630 | 30.48% | 15.24% | 9.12% | 21.23% |
over $48,535 up to $59,180 | 35.98% | 17.99% | 16.71% | 27.55% | over $47,630 up to $59,180 | 35.98% | 17.99% | 16.71% | 27.55% |
over $59,180 up to $74,999 | 37.70% | 18.85% | 19.09% | 29.53% | over $59,180 up to $74,999 | 37.70% | 18.85% | 19.09% | 29.53% |
over $74,999 up to $93,000 | 37.17% | 18.59% | 18.35% | 28.92% | over $74,999 up to $93,000 | 37.17% | 18.59% | 18.35% | 28.92% |
over $93,000 up to $97,069 | 38.00% | 19.00% | 19.50% | 29.88% | over $93,000 up to $95,259 | 38.00% | 19.00% | 19.50% | 29.88% |
over $97,069 up to $150,000 | 43.50% | 21.75% | 27.09% | 36.20% | over $95,259 up to $147,667 | 43.50% | 21.75% | 27.09% | 36.20% |
over $150,000 up to $150,473 | 47.00% | 23.50% | 31.92% | 40.23% | over $147,667 up to $150,000 | 46.50% | 23.25% | 31.23% | 39.65% |
over $150,473 up to $214,368 | 50.00% | 25.00% | 36.06% | 43.68% | over $150,000 up to $210,371 | 50.00% | 25.00% | 36.06% | 43.68% |
over $214,368 | 54.00% | 27.00% | 41.58% | 48.28% | over $210,371 | 54.00% | 27.00% | 41.58% | 48.28% |
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount). |
|||||||||
Nova Scotia Basic Personal Amount |
|||||||||
2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | ||||||
$8,481 (1) | 8.79% | $8,481 (1) | 8.79% | ||||||
Federal Basic Personal Amount |
|||||||||
2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | ||||||
$12,298 | 15% | $12,069 | 15% |
Ontario Personal Income Tax Brackets and Tax Rates |
|||||||||
2020 Taxable Income | 2020 Tax Rates | 2019 Taxable Income | 2019 Tax Rates | ||||||
first $44,740 | 5.05% | first $43,906 | 5.05% | ||||||
over $44,740 up to $89,482 | 9.15% | over $43,906 up to $87,813 | 9.15% | ||||||
over $89,482 up to $150,000 | 11.16% | over $87,813 up to $150,000 | 11.16% | ||||||
over $150,000 up to $220,000 | 12.16% | over $150,000 up to $220,000 | 12.16% | ||||||
over $220,000 | 13.16% | over $220,000 | 13.16% | ||||||
Combined Federal & Ontario Tax Brackets and Tax Rates Including Surtaxes |
|||||||||
2020 Taxable Income | 2020 Marginal Tax Rates | 2019 Taxable Income | 2019 Marginal Tax Rates | ||||||
Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
first $44,740 | 20.05% | 10.03% | -6.86% | 9.24% | first $43,906 | 20.05% | 10.03% | -6.86% | 8.89% |
over $44,740 up to $48,535 | 24.15% | 12.08% | -1.20% | 13.95% | over $43,906 up to $47,630 | 24.15% | 12.08% | -1.20% | 13.61% |
over $48,535 up to $78,783 | 29.65% | 14.83% | 6.39% | 20.28% | over $47,630 up to $77,313 | 29.65% | 14.83% | 6.39% | 19.93% |
over $78,783 up to $89,482 | 31.48% | 15.74% | 8.92% | 22.38% | over $77,313 up to $87,813 | 31.48% | 15.74% | 8.92% | 22.04% |
over $89,482 up to $92,825 | 33.89% | 16.95% | 12.24% | 25.16% | over $87,813 up to $91,101 | 33.89% | 16.95% | 12.24% | 24.81% |
over $92,825 up to $97,069 | 37.91% | 18.95% | 17.79% | 29.78% | over $91,101 up to $95,259 | 37.91% | 18.95% | 17.79% | 29.43% |
over $97,069 up to $150,000 | 43.41% | 21.70% | 25.38% | 36.10% | over $95,259 up to $147,667 | 43.41% | 21.70% | 25.38% | 35.76% |
over $150,000 up to $150,473 | 44.97% | 22.48% | 27.53% | 37.90% | over $147,667 up to $150,000 | 46.41% | 23.20% | 29.52% | 39.21% |
over $150,473 up to $214,368 | 47.97% | 23.98% | 31.67% | 41.35% | over $150,000 up to $210,371 | 47.97% | 23.98% | 31.67% | 41.00% |
over $214,368 up to $220,000 | 51.97% | 25.98% | 37.19% | 45.95% | over $210,371 up to $220,000 | 51.97% | 25.98% | 37.19% | 45.60% |
over $220,000 | 53.53% | 26.76% | 39.34% | 47.74% | over $220,000 | 53.53% | 26.76% | 39.34% | 47.40% |
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount). |
|||||||||
Ontario Surtaxes |
|||||||||
2020 | 2019 | ||||||||
Surtax rate (included in above rates) | 20% | 36% | Surtax rate (included in above rates) | 20% | 36% | ||||
Surtax is on ON tax greater than | $4,830 | $6,182 | Surtax is on ON tax greater than | $4,740 | $6,067 | ||||
Person with only basic personal amount - surtax starts at taxable income of | $78,783 | $92,825 | Person with only basic personal amount - surtax starts at taxable income of | $77,313 | $91,101 | ||||
The 36% surtax is in addition to the 20% surtax, for a total surtax of 56%. |
|||||||||
Ontario Basic Personal Amount |
|||||||||
2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | ||||||
$10,783 | 5.05% | $10,582 | 5.05% | ||||||
Federal Basic Personal Amount |
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2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | ||||||
$12,298 | 15% | $12,069 | 15% |
Prince Edward Island Personal Income Tax Brackets and Tax Rates Before Surtax |
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2020 Taxable Income | 2020 Tax Rates | 2019 Taxable Income | 2019 Tax Rates | ||||||
first $31,984 | 9.8% | first $31,984 | 9.8% | ||||||
over $31,984 up to $63,969 | 13.8% | over $31,984 up to $63,969 | 13.8% | ||||||
over $63,969 | 16.7% | over $63,969 | 16.7% | ||||||
Combined Federal & Prince Edward Island Tax Brackets and Tax Rates Including Surtax |
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2020 Taxable Income | 2020 Marginal Tax Rates | 2019 Taxable Income | 2019 Marginal Tax Rates | ||||||
Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
first $31,984 | 24.80% | 12.40% | -0.99% | 14.98% | first $31,984 | 24.80% | 12.40% | -0.99% | 14.98% |
over $31,984 up to $48,535 | 28.80% | 14.40% | 4.53% | 19.58% | over $31,984 up to $47,630 | 28.80% | 14.40% | 4.53% | 19.58% |
over $48,535 up to $63,969 | 34.30% | 17.15% | 12.12% | 25.91% | over $47,630 up to $63,969 | 34.30% | 17.15% | 12.12% | 25.91% |
over $63,969 up to $97,069 | 37.20% | 18.60% | 16.12% | 29.24% | over $63,969 up to $95,259 | 37.20% | 18.60% | 16.12% | 29.24% |
over $97,069 up to $99,490 | 42.70% | 21.35% | 23.71% | 35.57% | over $95,259 up to $98,997 | 42.70% | 21.35% | 23.71% | 35.57% |
over $99,490 up to $150,473 | 44.37% | 22.19% | 24.56% | 37.17% | over $98,997 up to $147,667 | 44.37% | 22.19% | 24.56% | 37.17% |
over $150,473 up to $214,368 | 47.37% | 23.69% | 28.70% | 40.62% | over $147,667 up to $210,371 | 47.37% | 23.69% | 28.70% | 40.62% |
over $214,368 | 51.37% | 25.69% | 34.22% | 45.22% | over $210,371 | 51.37% | 25.69% | 34.22% | 45.22% |
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount). |
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Prince Edward Island Surtaxes |
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2020 | 2019 | ||||||||
Surtax rate (included in above rates) | 10% | Surtax rate (included in above rates) | 10% | ||||||
Surtax is on PE tax greater than | $12,500 | Surtax is on PE tax greater than | $12,500 | ||||||
Person with only basic personal amount - surtax starts at taxable income of | $99,490 | Person with only basic personal amount - surtax starts at taxable income of | $98,997 | ||||||
The surtax is calculated based on the net tax payable after deducting personal tax credits. |
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Prince Edward Island Basic Personal Amount |
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2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | ||||||
$10,000 | 9.8% | $9,160 | 9.8% | ||||||
Federal Basic Personal Amount |
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2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | ||||||
$12,298 | 15% | $12,069 | 15% |
Quebec Personal Income Tax Brackets and Tax Rates |
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2020 Taxable Income | 2020 Tax Rates | 2019 Taxable Income | 2019 Tax Rates | ||||||
first $44,545 | 15.00% | first $43,790 | 15.00% | ||||||
over $44,545 up to $89,080 | 20.00% | over $43,790 up to $87,575 | 20.00% | ||||||
over $89,080 up to $108,390 | 24.00% | over $87,575 up to $106,555 | 24.00% | ||||||
over $108,390 | 25.75% | over $106,555 | 25.75% | ||||||
Combined Federal & Quebec Tax Brackets and Tax Rates |
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2020 Taxable Income | 2020 Marginal Tax Rates | 2019 Taxable Income | 2019 Marginal Tax Rates | ||||||
Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
first $44,545 | 27.53% | 13.76% | 4.53% | 17.50% | first $43,790 | 27.53% | 13.76% | 4.42% | 16.60% |
over $44,545 up to $48,535 | 32.53% | 16.26% | 11.43% | 23.25% | over $43,790 up to $47,630 | 32.53% | 16.26% | 11.32% | 22.35% |
over $48,535 up to $89,080 | 37.12% | 18.56% | 17.76% | 28.53% | over $47,630 up to $87,575 | 37.12% | 18.56% | 17.65% | 27.63% |
over $89,080 up to $97,069 | 41.12% | 20.56% | 23.28% | 33.13% | over $87,575 up to $95,259 | 41.12% | 20.56% | 23.17% | 32.23% |
over $97,069 up to $108,390 | 45.71% | 22.86% | 29.62% | 38.41% | over $95,259 up to $106,555 | 45.71% | 22.86% | 29.51% | 37.51% |
over $108,390 up to $150,473 | 47.46% | 23.73% | 32.04% | 40.42% | over $106,555 up to $147,667 | 47.46% | 23.73% | 31.93% | 39.52% |
over $150,473 up to $214,368 | 49.97% | 24.98% | 35.49% | 43.30% | over $147,667 up to $210,371 | 49.97% | 24.98% | 35.38% | 42.41% |
over $214,368 | 53.31% | 26.65% | 40.10% | 47.14% | over $210,371 | 53.31% | 26.65% | 39.99% | 46.25% |
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount). |
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Quebec Basic Personal Amount |
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2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | ||||||
$15,532 | 15% | $15,269 | 15% | ||||||
Federal Basic Personal Amount |
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2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | ||||||
$12,298 | 15% | $12,069 | 15% |
Saskatchewan Personal Income Tax Brackets and Tax Rates |
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2020 Taxable Income | 2020 Tax Rates | 2019 Taxable Income | 2019 Tax Rates | ||||||
first $45,225 | 10.50% | first $45,225 | 10.50% | ||||||
over $45,225 up to $129,214 | 12.50% | over $45,225 up to $129,214 | 12.50% | ||||||
over $129,214 | 14.50% | over $129,214 | 14.50% | ||||||
Combined Federal & Saskatchewan Tax Brackets and Tax Rates |
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2020 Taxable Income | 2020 Marginal Tax Rates | 2019 Taxable Income | 2019 Marginal Tax Rates | ||||||
Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
first $45,225 | 25.50% | 12.75% | -0.72% | 15.07% | first $45,225 | 25.50% | 12.75% | -0.72% | 15.07% |
over $45,225 up to $48,535 | 27.50% | 13.75% | 2.04% | 17.37% | over $45,225 up to $47,630 | 27.50% | 13.75% | 2.04% | 17.37% |
over $48,535 up to $97,069 | 33.00% | 16.50% | 9.63% | 23.70% | over $47,630 up to $95,259 | 33.00% | 16.50% | 9.63% | 23.70% |
over $97,069 up to $129,214 | 38.50% | 19.25% | 17.22% | 30.02% | over $95,259 up to $129,214 | 38.50% | 19.25% | 17.22% | 30.02% |
over $129,214 up to $150,473 | 40.50% | 20.25% | 19.98% | 32.32% | over $129,214 up to $147,667 | 40.50% | 20.25% | 19.98% | 32.32% |
over $150,473 up to $214,368 | 43.50% | 21.75% | 24.12% | 35.77% | over $147,667 up to $210,371 | 43.50% | 21.75% | 24.12% | 35.77% |
over $214,368 | 47.50% | 23.75% | 29.64% | 40.37% | over $210,371 | 47.50% | 23.75% | 29.64% | 40.37% |
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount). |
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Saskatchewan Basic Personal Amount |
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2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | ||||||
$16,065 | 10.50% | $16,065 | 10.50% | ||||||
Federal Basic Personal Amount |
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2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | ||||||
$12,298 | 15% | $12,069 | 15% |
Northwest Territories Personal Income Tax Brackets and Tax Rates |
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2020 Taxable Income | 2020 Tax Rates | 2019 Taxable Income | 2019 Tax Rates | ||||||
first $43,957 | 5.90% | first $43,137 | 5.90% | ||||||
over $43,957 up to $87,916 | 8.60% | over $43,137 up to $86,277 | 8.60% | ||||||
over $87,916 up to $142,932 | 12.20% | over $86,277 up to $140,267 | 12.20% | ||||||
over $142,932 | 14.05% | over $140,267 | 14.05% | ||||||
Combined Federal & Northwest Territories Tax Brackets and Tax Rates |
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2020 Taxable Income | 2020 Marginal Tax Rates | 2019 Taxable Income | 2019 Marginal Tax Rates | ||||||
Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
first $43,957 | 20.90% | 10.45% | -7.76% | 6.75% | first $43,137 | 20.90% | 10.45% | -7.76% | 6.75% |
over $43,957 up to $48,535 | 23.60% | 11.80% | -4.03% | 9.86% | over $43,137 up to $47,630 | 23.60% | 11.80% | -4.03% | 9.86% |
over $48,535 up to $87,916 | 29.10% | 14.55% | 3.56% | 16.18% | over $47,630 up to $86,277 | 29.10% | 14.55% | 3.56% | 16.18% |
over $87,916 up to $97,069 | 32.70% | 16.35% | 8.53% | 20.32% | over $86,277 up to $95,259 | 32.70% | 16.35% | 8.53% | 20.32% |
over $97,069 up to $142,932 | 38.20% | 19.10% | 16.12% | 26.65% | over $95,259 up to $140,267 | 38.20% | 19.10% | 16.12% | 26.65% |
over $142,932 up to $150,473 | 40.05% | 20.03% | 18.67% | 28.77% | over $140,267 up to $147,667 | 40.05% | 20.03% | 18.67% | 28.77% |
over $150,473 up to $214,368 | 43.05% | 21.53% | 22.81% | 32.22% | over $147,667 up to $210,371 | 43.05% | 21.53% | 22.81% | 32.22% |
over $214,368 | 47.05% | 23.53% | 28.33% | 36.82% | over $210,371 | 47.05% | 23.53% | 28.33% | 36.82% |
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount). |
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Northwest Territories Basic Personal Amount |
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2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | ||||||
$15,093 | 5.90% | $14,811 | 5.90% | ||||||
Federal Basic Personal Amount |
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2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | ||||||
$12,298 | 15% | $12,069 | 15% |
Nunavut Personal Income Tax Brackets and Tax Rates |
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2020 Taxable Income | 2020 Tax Rates | 2019 Taxable Income | 2019 Tax Rates | ||||||
first $46,277 | 4.0% | first $45,414 | 4.0% | ||||||
over $46,277 up to $92,555 | 7.0% | over $45,414 up to $90,829 | 7.0% | ||||||
over $92,555 up to $150,473 | 9.0% | over $90,829 up to $147,667 | 9.0% | ||||||
over $150,473 | 11.5% | over $147,667 | 11.5% | ||||||
Combined Federal & Nunavut Tax Brackets and Tax Rates |
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2020 Taxable Income | 2020 Marginal Tax Rates | 2019 Taxable Income | 2019 Marginal Tax Rates | ||||||
Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
first $46,277 | 19.0% | 9.50% | -2.11% | 8.46% | first $45,414 | 19.0% | 9.50% | -2.11% | 8.46% |
over $46,277 up to $48,535 | 22.0% | 11.00% | 2.03% | 11.91% | over $45,414 up to $47,630 | 22.0% | 11.00% | 2.03% | 11.91% |
over $48,535 up to $92,555 | 27.5% | 13.75% | 9.62% | 18.24% | over $47,630 up to $90,829 | 27.5% | 13.75% | 9.62% | 18.24% |
over $92,555 up to $97,069 | 29.5% | 14.75% | 12.38% | 20.54% | over $90,829 up to $95,259 | 29.5% | 14.75% | 12.38% | 20.54% |
over $97,069 up to $150,473 | 35.0% | 17.50% | 19.97% | 26.86% | over $95,259 up to $147,667 | 35.0% | 17.50% | 19.97% | 26.86% |
over $150,473 up to $214,368 | 40.5% | 20.25% | 27.56% | 33.19% | over $147,667 up to $210,371 | 40.5% | 20.25% | 27.56% | 33.19% |
over $214,368 | 44.5% | 22.25% | 33.08% | 37.79% | over $210,371 | 44.5% | 22.25% | 33.08% | 37.79% |
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount). |
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Nunavut Basic Personal Amount |
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2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount (1) | 2019 Tax Rate | ||||||
$16,304 | 4% | $16,000 | 4% | ||||||
Federal Basic Personal Amount |
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2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | ||||||
$12,298 | 15% | $12,069 | 15% |
Yukon Personal Income Tax Brackets and Tax Rates |
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2020 Taxable Income | 2020 Tax Rates | 2019 Taxable Income | 2019 Tax Rates | ||||||
first $48,535 | 6.40% | first $47,630 | 6.40% | ||||||
over $48,535 up to $97,069 | 9.00% | over $47,630 up to $95,259 | 9.00% | ||||||
over $97,069 up to $150,473 | 10.90% | over $95,259 up to $147,667 | 10.90% | ||||||
over $150,473 up to $500,000 | 12.80% | over $147,667 up to $500,000 | 12.80% | ||||||
over $500,000 | 15.00% | over $500,000 | 15.00% | ||||||
Combined Federal & Yukon Tax Brackets and Tax Rates |
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2020 Taxable Income | 2020 Marginal Tax Rates | 2019 Taxable Income | 2019 Marginal Tax Rates | ||||||
Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
first $48,535 | 21.40% | 10.70% | -7.78% | 11.58% | first $47,630 | 21.40% | 10.70% | -7.78% | 11.58% |
over $48,535 up to $97,069 | 29.50% | 14.75% | 3.40% | 20.90% | over $47,630 up to $95,259 | 29.50% | 14.75% | 3.40% | 20.90% |
over $97,069 up to $150,473 | 36.90% | 18.45% | 13.61% | 29.41% | over $95,259 up to $147,667 | 36.90% | 18.45% | 13.61% | 29.41% |
over $150,473 up to $214,368 | 41.80% | 20.90% | 20.37% | 35.04% | over $147,667 up to $210,371 | 41.80% | 20.90% | 20.37% | 35.04% |
over $214,368 up to $500,000 | 45.80% | 22.90% | 25.89% | 39.64% | over $210,371 up to $500,000 | 45.80% | 22.90% | 25.89% | 39.64% |
over $500,000 | 48.00% | 24.00% | 28.93% | 42.17% | over $500,000 | 48.00% | 24.00% | 28.93% | 42.17% |
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount). |
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Yukon Basic Personal Amount |
|||||||||
2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | ||||||
$12,298 | 6.40% | $12,069 | 6.40% | ||||||
Federal Basic Personal Amount |
|||||||||
2020 Personal Amount | 2020 Tax Rate | 2019 Personal Amount | 2019 Tax Rate | ||||||
$12,298 | 15% | $12,069 | 15% |