Federal Provincial Tax Brackets

Federal Personal Income Tax Brackets and Tax Rates

2019 Taxable Income 2019 Marginal Tax Rates 2018 Taxable Income 2018 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $47,630 15.0% 7.50% -0.03% 6.87% first $46,605 15.0% 7.50% -0.03% 5.76%
over $47,630 up to $95,259 20.5% 10.25% 7.56% 13.19% over $46,605 up to $93,208 20.5% 10.25% 7.56% 12.14%
over $95,259 up to $147,667 26.0% 13.00% 15.15% 19.52% over $93,208 up to $144,489 26.0% 13.00% 15.15% 18.52%
over $147,667 up to $210,371 29.0% 14.50% 19.29% 22.97% over $144,489 up to $205,842 29.0% 14.50% 19.29% 22.00%
over $210,371 33.0% 16.50% 24.81% 27.57% over $205,842 33.0% 16.50% 24.81% 26.64%
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% in 2019, and 16% in 2018.

Federal Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$12,069 15% $11,809 15%

 

 

Alberta (AB) Personal Income Tax Brackets and Tax Rates

2019 Taxable Income 2019 Tax Rates 2018 Taxable Income 2018 Tax Rates
first $131,220 10% first $128,145 10%
over $131,220 up to $157,464 12% over $128,145 up to $153,773 12%
over $157,464 up to $209,952 13% over $153,773 up to $205,031 13%
over $209,952 up to $314,928 14% over $205,031 up to $307,547 14%
over $314,928 15% over $307,547 15%

Combined Federal & Alberta Tax Brackets and Tax Rates

2019 Taxable Income 2019 Marginal Tax Rates 2018 Taxable Income 2018 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $47,630 25.0% 12.50% -0.03% 16.02% first $46,605 25.0% 12.50% -0.03% 14.86%
over $47,630 up to $95,259 30.5% 15.25% 7.56% 22.34% over $46,605 up to $93,208 30.5% 15.25% 7.56% 21.24%
over $95,259 up to $131,220 36.0% 18.00% 15.15% 28.67% over $93,208 up to $128,145 36.0% 18.00% 15.15% 27.62%
over $131,220 up to $147,667 38.0% 19.00% 17.91% 30.97% over $128,145 up to $144,489 38.0% 19.00% 17.91% 29.94%
over $147,667 up to $157,464 41.0% 20.50% 22.05% 34.42% over $144,489 up to $153,773 41.0% 20.50% 22.05% 33.42%
over $157,464 up to $209,952 42.0% 21.00% 23.43% 35.57% over $153,773 up to $205,031 42.0% 21.00% 23.43% 34.58%
over $209,952 up to $210,371 43.0% 21.50% 24.81% 36.72% over $205,031 up to $205,842 43.0% 21.50% 24.81% 35.74%
over $210,371 up to $314,928 47.0% 23.50% 30.33% 41.32% over $205,842 up to $307,547 47.0% 23.50% 30.33% 40.38%
over $314,928 48.0% 24.00% 31.71% 42.47% over $307,547 48.0% 24.00% 31.71% 41.54%

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 16% in 2018, and 15% in 2019.

Alberta Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$19,369 10% $18,915 10%

Federal Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$12,069 15% $11,809 15%

 

 

British Columbia Personal Income Tax Brackets and Tax Rates

2019 Taxable Income 2019 Tax Rates 2018 Taxable Income 2018 Tax Rates
first $40,707 5.06% first $39,676 5.06%
over $40,707 up to $81,416 7.70% over $39,676 up to $79,353 7.70%
over $81,416 up to $93,476 10.50% over $79,353 up to $91,107 10.50%
over $93,476 up to $113,506 12.29% over $91,107 up to $110,630 12.29%
over $113,506 up to $153,900 14.70% over $110,630 up to $150,000 14.70%
over $153,900 16.80% over $150,000 16.80%

Combined Federal & British Columbia Tax Brackets and Tax Rates

2019 Taxable Income 2019 Marginal Tax Rates 2018 Taxable Income 2018 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $40,707 20.06% 10.03% -9.60% 10.43% first $39,676 20.06% 10.03% -6.84% 9.23%
over $40,707 up to $47,630 22.70% 11.35% -5.96% 13.47% over $39,676 up to $46,605 22.70% 11.35% -3.20% 12.30%
over $47,630 up to $81,416 28.20% 14.10% 1.63% 19.80% over $46,605 up to $79,353 28.20% 14.10% 4.39% 18.68%
over $81,416 up to $93,476 31.00% 15.50% 5.49% 23.02% over $79,353 up to $91,107 31.00% 15.50% 8.25% 21.92%
over $93,476 up to $95,259 32.79% 16.40% 7.96% 25.07% over $91,107 up to $93,208 32.79% 16.40% 10.72% 24.00%
over $95,259 up to $113,506 38.29% 19.15% 15.55% 31.40% over $93,208 up to $110,630 38.29% 19.15% 18.31% 30.38%
over $113,506 up to $147,667 40.70% 20.35% 18.88% 34.17% over $110,630 up to $144,489 40.70% 20.35% 21.64% 33.18%
over $147,667 up to $153,900 43.70% 21.85% 23.02% 37.62% over $144,489 up to $150,000 43.70% 21.85% 25.78% 36.66%
over $153,900 up to $210,371 45.80% 22.90% 25.92% 40.04% over $150,000 up to $205,842 45.80% 22.90% 28.68% 39.09%
over $210,371 49.80% 24.90% 31.44% 44.64% over $205,842 49.80% 24.90% 34.20% 43.73%

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% in 2019, and 16% in 2018.

British Columbia Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$10,682 5.06% $10,412 5.06%

Federal Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$12,069 15% $11,809 15%

 

Saskatchewan Personal Income Tax Brackets and Tax Rates

2019 Taxable Income 2019 Tax Rates 2018 Taxable Income 2018 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

2019 Taxable Income 2019 Marginal Tax Rates 2018 Taxable Income 2018 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% 14.08%
over $45,225 up to $47,630 27.50% 13.75% 2.04% 17.37% over $45,225 up to $46,605 27.50% 13.75% 2.04% 16.40%
over $47,630 up to $95,259 33.00% 16.50% 9.63% 23.70% over $46,605 up to $93,208 33.00% 16.50% 9.63% 22.78%
over $95,259 up to $129,214 38.50% 19.25% 17.22% 30.02% over $93,208 up to $129,214 38.50% 19.25% 17.22% 29.16%
over $129,214 up to $147,667 40.50% 20.25% 19.98% 32.32% over $129,214 up to $144,489 40.50% 20.25% 19.98% 31.48%
over $147,667 up to $210,371 43.50% 21.75% 24.12% 35.77% over $144,489 up to $205,842 43.50% 21.75% 24.12% 34.96%
over $210,371 47.50% 23.75% 29.64% 40.37% over $205,842 47.50% 23.75% 29.64% 39.60%

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% in 2019, and 16% in 2018.

Saskatchewan  Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$16,065 10.50% $16,065 10.50%

Federal Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$12,069 15% $11,809 15%

 

Manitoba Personal Income Tax Brackets and Tax Rates

2019 Taxable Income 2019 Tax Rates 2018 Taxable Income 2018 Tax Rates
first $32,670 10.80% first $31,843 10.80%
over $32,670 up to $70,610 12.75% over $31,843 up to $68,821 12.75%
over $70,610 17.40% over $68,821 17.40%

Combined Federal & Manitoba Tax Brackets and Tax Rates

2019 Taxable Income 2019 Marginal Tax Rates 2018 Taxable Income 2018 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $32,670 25.80% 12.90% 3.84% 18.38% first $31,843 25.80% 12.90% 3.84% 17.38%
over $32,670 up to $47,630 27.75% 13.88% 6.53% 20.63% over $31,843 up to $46,605 27.75% 13.88% 6.53% 19.64%
over $47,630 up to $70,610 33.25% 16.63% 14.12% 26.95% over $46,605 up to $68,821 33.25% 16.63% 14.12% 26.02%
over $70,610 up to $95,259 37.90% 18.95% 20.53% 32.30% over $68,821 up to $93,208 37.90% 18.95% 20.53% 31.42%
over $95,259 up to $147,667 43.40% 21.70% 28.12% 38.62% over $93,208 up to $144,489 43.40% 21.70% 28.12% 37.80%
over $147,667 up to $210,371 46.40% 23.20% 32.26% 42.07% over $144,489 up to $205,842 46.40% 23.20% 32.26% 41.28%
over $210,371 50.40% 25.20% 37.78% 46.67% over $205,842 50.40% 25.20% 37.78% 45.92%

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% in 2019, and 16% in 2018.

Manitoba Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$9,626 10.80% $9,382 10.80%

Federal Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$12,069 15% $11,809 15%

 

Ontario Personal Income Tax Brackets and Tax Rates

2019 Taxable Income 2019 Tax Rates 2018 Taxable Income 2018 Tax Rates
first $43,906 5.05% first $42,960 5.05%
over $43,906 up to $87,813 9.15% over $42,960 up to $85,923 9.15%
over $87,813 up to $150,000 11.16% over $85,923 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

2019 Taxable Income 2019 Marginal Tax Rates 2018 Taxable Income 2018 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $43,906 20.05% 10.03% -6.86% 8.89% first $42,960 20.05% 10.03% -6.86% 7.81%
over $43,906 up to $47,630 24.15% 12.08% -1.20% 13.61% over $42,960 up to $46,605 24.15% 12.08% -1.20% 12.57%
over $47,630 up to $77,313 29.65% 14.83% 6.39% 19.93% over $46,605 up to $75,657 29.65% 14.83% 6.39% 18.95%
over $77,313 up to $87,813 31.48% 15.74% 8.92% 22.04% over $75,657 up to $85,923 31.48% 15.74% 8.92% 21.07%
over $87,813 up to $91,101 33.89% 16.95% 12.24% 24.81% over $85,923 up to $89,131 33.89% 16.95% 12.24% 23.87%
over $91,101 up to $95,259 37.91% 18.95% 17.79% 29.43% over $89,131 up to $93,208 37.91% 18.95% 17.79% 28.53%
over $95,259 up to $147,667 43.41% 21.70% 25.38% 35.76% over $93,208 up to $144,489 43.41% 21.70% 25.38% 34.91%
over $147,667 up to $150,000 46.41% 23.20% 29.52% 39.21% over $144,489 up to $150,000 46.41% 23.20% 29.52% 38.39%
over $150,000 up to $210,371 47.97% 23.98% 31.67% 41.00% over $150,000 up to $205,842 47.97% 23.98% 31.67% 40.20%
over $210,371 up to $220,000 51.97% 25.98% 37.19% 45.60% over $205,842 up to $220,000 51.97% 25.98% 37.19% 44.84%
over $220,000 53.53% 26.76% 39.34% 47.40% over $220,000 53.53% 26.76% 39.34% 46.65%

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% in 2019, and 16% in 2018.
The surtax is calculated before deducting dividend tax credits.
Marginal tax rates do not include the Ontario Health Premium, which increases the above rates by up to 1.2%

Ontario Surtaxes

2019 2018
Surtax rate (included in above rates) 20% 36% Surtax rate (included in above rates) 20% 36%
Surtax is on ON tax greater than $4,740 $6,067 Surtax is on ON tax greater than $4,638 $5,936
Person with only basic personal amount - surtax starts at taxable income of $77,313 $91,101 Person with only basic personal amount - surtax starts at taxable income of $75,657 $89,131

The 36% surtax is in addition to the 20% surtax, for a total surtax of 56%.
The surtax increases the 13.16% tax rate to 20.53% (13.16% x 1.56).
Surtaxes are calculated before deducting dividend tax credits.

Ontario Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$10,582 5.05% $10,354 5.05%

Federal Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$12,069 15% $11,809 15%

 

Quebec Personal Income Tax Brackets and Tax Rates

2019 Taxable Income 2019 Tax Rates 2018 Taxable Income 2018 Tax Rates
first $43,790 15.00% first $43,055 15.00%
over $43,790 up to $87,575 20.00% over $43,055 up to $86,105 20.00%
over $87,575 up to $106,555 24.00% over $86,105 up to $104,765 24.00%
over $106,555 25.75% over $104,765 25.75%

Combined Federal & Quebec Tax Brackets and Tax Rates

2019 Taxable Income 2019 Marginal Tax Rates 2018 Taxable Income 2018 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $43,790 27.53% 13.76% 4.42% 16.60% first $43,055 27.53% 13.76% 4.31% 14.93%
over $43,790 up to $47,630 32.53% 16.26% 11.32% 22.35% over $43,055 up to $46,605 32.53% 16.26% 11.21% 20.73%
over $47,630 up to $87,575 37.12% 18.56% 17.65% 27.63% over $46,605 up to $86,105 37.12% 18.56% 17.55% 26.06%
over $87,575 up to $95,259 41.12% 20.56% 23.17% 32.23% over $86,105 up to $93,208 41.12% 20.56% 23.07% 30.70%
over $95,259 up to $106,555 45.71% 22.86% 29.51% 37.51% over $93,208 up to $104,765 45.71% 22.86% 29.41% 36.02%
over $106,555 up to $147,667 47.46% 23.73% 31.93% 39.52% over $104,765 up to $144,489 47.46% 23.73% 31.82% 38.05%
over $147,667 up to $210,371 49.97% 24.98% 35.38% 42.41% over $144,489 up to $205,842 49.97% 24.98% 35.28% 40.96%
over $210,371 53.31% 26.65% 39.99% 46.25% over $205,842 53.31% 26.65% 39.89% 44.83%

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% in 2019, and 16% in 2018.

Quebec Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$15,269 15% $15,012 15%

Federal Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$12,069 15% $11,809 15%

 

New Brunswick Personal Income Tax Brackets and Tax Rates

2019 Taxable Income 2019 Tax Rates 2018 Taxable Income 2018 Tax Rates
first $42,592 9.68% first $41,675 9.68%
over $42,592 up to $85,184 14.82% over $41,675 up to $83,351 14.82%
over $85,184 up to $138,491 16.52% over $83,351 up to $135,510 16.52%
over $138,491 up to $157,778 17.84% over $135,510 up to $154,382 17.84%
over $157,778 20.30% over $154,382 20.30%

Combined Federal & New Brunswick Tax Brackets and Tax Rates

2019 Taxable Income 2019 Marginal Tax Rates 2018 Taxable Income 2018 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $42,592 24.68% 12.34% -5.99% 14.83% first $41,675 24.68% 12.34% -5.99% 13.68%
over $42,592 up to $47,630 29.82% 14.91% 1.10% 20.75% over $41,675 up to $46,605 29.82% 14.91% 1.10% 19.65%
over $47,630 up to $85,184 35.32% 17.66% 8.69% 27.07% over $46,605 up to $83,351 35.32% 17.66% 8.69% 26.03%
over $85,184 up to $95,259 37.02% 18.51% 11.04% 29.03% over $83,351 up to $93,208 37.02% 18.51% 11.04% 28.00%
over $95,259 up to $138,491 42.52% 21.26% 18.63% 35.35% over $93,208 up to $135,510 42.52% 21.26% 18.63% 34.38%
over $138,491 up to $147,667 43.84% 21.92% 20.45% 36.87% over $135,510 up to $144,489 43.84% 21.92% 20.45% 35.91%
over $147,667 up to $157,778 46.84% 23.42% 24.59% 40.32% over $144,489 up to $154,382 46.84% 23.42% 24.59% 39.39%
over $157,778 up to $210,371 49.30% 24.65% 27.99% 43.15% over $154,382 up to $205,842 49.30% 24.65% 27.99% 42.24%
over $210,371 53.30% 26.65% 33.51% 47.75% over $205,842 53.30% 26.65% 33.51% 46.88%

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% in 2019, and 16% in 2018.

New Brunswick Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$10,264 9.68% $10,043 9.68%

Federal Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$12,069 15% $11,809 15%

 

Nova Scotia Personal Income Tax Brackets and Tax Rates

2019 Taxable Income 2019 Tax Rates 2018 Taxable Income 2018 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

2019 Taxable Income 2019 Marginal Tax Rates 2018 Taxable Income 2018 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% 12.29%
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% 12.91%
over $29,590 up to $47,630 30.48% 15.24% 9.12% 21.23% over $29,590 up to $46,605 30.48% 15.24% 9.12% 20.05%
over $47,630 up to $59,180 35.98% 17.99% 16.71% 27.55% over $46,605 up to $59,180 35.98% 17.99% 16.71% 26.43%
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% 28.43%
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% 27.82%
over $93,000 up to $95,259 38.00% 19.00% 19.50% 29.88% over $93,000 up to $93,208 38.00% 19.00% 19.50% 28.78%
over $95,259 up to $147,667 43.50% 21.75% 27.09% 36.20% over $93,208 up to $144,489 43.50% 21.75% 27.09% 35.16%
over $147,667 up to $150,000 46.50% 23.25% 31.23% 39.65% over $144,489 up to $150,000 46.50% 23.25% 31.23% 38.64%
over $150,000 up to $210,371 50.00% 25.00% 36.06% 43.68% over $150,000 up to $205,842 50.00% 25.00% 36.06% 42.70%
over $210,371 54.00% 27.00% 41.58% 48.28% over $205,842 54.00% 27.00% 41.58% 47.34%

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% in 2019, and 16% in 2018.

Nova Scotia Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$8,481 (1) 8.79% $8,481 (1) 8.79%

Federal Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$12,069 15% $11,809 15%

 

Prince Edward Island Personal Income Tax Brackets and Tax Rates Before Surtax

2019 Taxable Income 2019 Tax Rates 2018 Taxable Income 2018 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

2019 Taxable Income 2019 Marginal Tax Rates 2018 Taxable Income 2018 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% 13.77%
over $31,984 up to $47,630 28.80% 14.40% 4.53% 19.58% over $31,984 up to $46,605 28.80% 14.40% 4.53% 18.41%
over $47,630 up to $63,969 34.30% 17.15% 12.12% 25.91% over $46,605 up to $63,969 34.30% 17.15% 12.12% 24.79%
over $63,969 up to $95,259 37.20% 18.60% 16.12% 29.24% over $63,969 up to $93,208 37.20% 18.60% 16.12% 28.15%
over $95,259 up to $98,997 42.70% 21.35% 23.71% 35.57% over $93,208 up to $98,997 42.70% 21.35% 23.71% 34.53%
over $98,997 up to $147,667 44.37% 22.19% 24.56% 37.17% over $98,997 up to $144,489 44.37% 22.19% 24.56% 36.13%
over $147,667 up to $210,371 47.37% 23.69% 28.70% 40.62% over $144,489 up to $205,842 47.37% 23.69% 28.70% 39.61%
over $210,371 51.37% 25.69% 34.22% 45.22% over $205,842 51.37% 25.69% 34.22% 44.25%

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% in 2019, and 16% in 2018.

Prince Edward Island Surtaxes

2019 2018
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 $98,997 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.

Prince Edward Island Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$9,160 9.8% $9,160 9.8%

Federal Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$12,069 15% $11,809 15%

 

Newfoundland & Labrador Personal Income Tax Brackets and Tax Rates

2019 Taxable Income 2019 Tax Rates 2018 Taxable Income 2018 Tax Rates
first $37,591 8.7% first $36,926 8.7%
over $37,591 up to $75,181 14.5% over $36,926 up to $73,852 14.5%
over $75,181 up to $134,224 15.8% over $73,852 up to $131,850 15.8%
over $134,224 up to $187,913 17.3% over $131,850 up to $184,590 17.3%
over $187,913 18.3% over $184,590 18.3%

Combined Federal & Newfoundland & Labrador Tax Brackets and Tax Rates

2019 Taxable Income 2019 Marginal Tax Rates 2018 Taxable Income 2018 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $37,591 23.7% 11.85% 4.53% 12.85% first $36,926 23.7% 11.85% 4.53% 11.80%
over $37,591 up to $47,630 29.5% 14.75% 12.53% 19.52% over $36,926 up to $46,605 29.5% 14.75% 12.53% 18.52%
over $47,630 up to $75,181 35.0% 17.50% 20.12% 25.84% over $46,605 up to $73,852 35.0% 17.50% 20.12% 24.90%
over $75,181 up to $95,259 36.3% 18.15% 21.91% 27.34% over $73,852 up to $93,208 36.3% 18.15% 21.91% 26.41%
over $95,259 up to $134,224 41.8% 20.90% 29.50% 33.66% over $93,208 up to $131,850 41.8% 20.90% 29.50% 32.79%
over $134,224 up to $147,667 43.3% 21.65% 31.57% 35.39% over $131,850 up to $144,489 43.3% 21.65% 31.57% 34.53%
over $147,667 up to $187,913 46.3% 23.15% 35.71% 38.84% over $144,489 up to $184,590 46.3% 23.15% 35.71% 38.01%
over $187,913 up to $210,371 47.3% 23.65% 37.09% 39.99% over $184,590 up to $205,842 47.3% 23.65% 37.09% 39.17%
over $210,371 51.3% 25.65% 42.61% 44.59% over $205,842 51.3% 25.65% 42.61% 43.81%

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% in 2019, and 16% in 2018.

Newfoundland & Labrador Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$9,414 8.7% $9,247 8.7%

Federal Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$12,069 15% $11,809 15%

 

Northwest Territories Personal Income Tax Brackets and Tax Rates

2019 Taxable Income 2019 Tax Rates 2018 Taxable Income 2018 Tax Rates
first $43,137 5.90% first $42,209 5.90%
over $43,137 up to $86,277 8.60% over $42,209 up to $84,420 8.60%
over $86,277 up to $140,267 12.20% over $84,420 up to $137,248 12.20%
over $140,267 14.05% over $137,248 14.05%

Combined Federal & Northwest Territories Tax Brackets and Tax Rates

2019 Taxable Income 2019 Marginal Tax Rates 2018 Taxable Income 2018 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $43,137 20.90% 10.45% -7.76% 6.75% first $42,209 20.90% 10.45% -7.76% 5.65%
over $43,137 up to $47,630 23.60% 11.80% -4.03% 9.86% over $42,209 up to $46,605 23.60% 11.80% -4.03% 8.78%
over $47,630 up to $86,277 29.10% 14.55% 3.56% 16.18% over $46,605 up to $84,420 29.10% 14.55% 3.56% 15.16%
over $86,277 up to $95,259 32.70% 16.35% 8.53% 20.32% over $84,420 up to $93,208 32.70% 16.35% 8.53% 19.34%
over $95,259 up to $140,267 38.20% 19.10% 16.12% 26.65% over $93,208 up to $137,248 38.20% 19.10% 16.12% 25.72%
over $140,267 up to $147,667 40.05% 20.03% 18.67% 28.77% over $137,248 up to $144,489 40.05% 20.03% 18.67% 27.86%
over $147,667 up to $210,371 43.05% 21.53% 22.81% 32.22% over $144,489 up to $205,842 43.05% 21.53% 22.81% 31.34%
over $210,371 47.05% 23.53% 28.33% 36.82% over $205,842 47.05% 23.53% 28.33% 35.98%

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% in 2019, and 16% in 2018.

Northwest Territories Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$14,811 5.90% $14,492 5.90%

Federal Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$12,069 15% $11,809 15%

 

Nunavut Personal Income Tax Brackets and Tax Rates

2019 Taxable Income 2019 Tax Rates 2018 Taxable Income 2018 Tax Rates
first $45,414 4.0% first $44,437 4.0%
over $45,414 up to $90,829 7.0% over $44,437 up to $88,874 7.0%
over $90,829 up to $147,667 9.0% over $88,874 up to $144,488 9.0%
over $147,667 11.5% over $144,488 11.5%

Combined Federal & Nunavut Tax Brackets and Tax Rates

2019 Taxable Income 2019 Marginal Tax Rates 2018 Taxable Income 2018 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $45,414 19.0% 9.50% -2.11% 8.46% first $44,437 19.0% 9.50% -2.11% 7.20%
over $45,414 up to $47,630 22.0% 11.00% 2.03% 11.91% over $44,437 up to $46,605 22.0% 11.00% 2.03% 10.68%
over $47,630 up to $90,829 27.5% 13.75% 9.62% 18.24% over $46,605 up to $88,874 27.5% 13.75% 9.62% 17.06%
over $90,829 up to $95,259 29.5% 14.75% 12.38% 20.54% over $88,874 up to $93,208 29.5% 14.75% 12.38% 19.38%
over $95,259 up to $147,667 35.0% 17.50% 19.97% 26.86% over $93,208 up to $144,489 35.0% 17.50% 19.97% 25.76%
over $147,667 up to $210,371 40.5% 20.25% 27.56% 33.19% over $144,489 up to $205,842 40.5% 20.25% 27.56% 32.14%
over $210,371 44.5% 22.25% 33.08% 37.79% over $205,842 44.5% 22.25% 33.08% 36.78%

Marginal tax rate for dividends is a % of actual dividends received (not grossed-up 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% in 2019, and 16% in 2018.

Nunavut Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$13,618 4% $13,325 4%

Federal Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$12,069 15% $11,809 15%

 

Yukon Personal Income Tax Brackets and Tax Rates

2019 Taxable Income 2019 Tax Rates 2018 Taxable Income 2018 Tax Rates
first $47,630 6.40% first $46,605 6.40%
over $47,630 up to $95,259 9.00% over $46,605 up to $93,208 9.00%
over $95,259 up to $147,667 10.90% over $93,208 up to $144,489 10.90%
over $147,667 up to $500,000 12.80% over $144,489 up to $500,000 12.80%
over $500,000 15.00% over $500,000 15.00%

Combined Federal & Yukon Tax Brackets and Tax Rates

2019 Taxable Income 2019 Marginal Tax Rates 2018 Taxable Income 2018 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $47,630 21.40% 10.70% -7.78% 11.58% first $46,605 21.40% 10.70% -7.78% 10.57%
over $47,630 up to $95,259 29.50% 14.75% 3.40% 20.90% over $46,605 up to $93,208 29.50% 14.75% 3.40% 19.96%
over $95,259 up to $147,667 36.90% 18.45% 13.61% 29.41% over $93,208 up to $144,489 36.90% 18.45% 13.61% 28.55%
over $147,667 up to $210,371 41.80% 20.90% 20.37% 35.04% over $144,489 up to $205,842 41.80% 20.90% 20.37% 34.23%
over $210,371 up to $500,000 45.80% 22.90% 25.89% 39.64% over $205,842 up to $500,000 45.80% 22.90% 25.89% 38.87%
over $500,000 48.00% 24.00% 28.93% 42.17% over $500,000 48.00% 24.00% 28.93% 41.42%

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% in 2019, and 16% in 2018.

Yukon Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$12,069 6.40% $11,809 6.40%

Federal Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$12,069 15% $11,809 15%