Federal Provincial Tax Brackets
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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).
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%.

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).
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%.

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).
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%.

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).
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%.

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).
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%.

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).
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%.

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).
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%.
The surtax is calculated before deducting dividend tax credits.

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%.
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

2020 Personal Amount 2020 Tax Rate 2019 Personal Amount 2019 Tax Rate
$10,783 5.05% $10,582 5.05%

Federal Basic Personal Amount

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

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

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).
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%.

Prince Edward Island Surtaxes

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.

Prince Edward Island Basic Personal Amount

2020 Personal Amount 2020 Tax Rate 2019 Personal Amount 2019 Tax Rate
$10,000 9.8% $9,160 9.8%

Federal Basic Personal Amount

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

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

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).
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%.

Quebec Basic Personal Amount

2020 Personal Amount 2020 Tax Rate 2019 Personal Amount 2019 Tax Rate
$15,532 15% $15,269 15%

Federal Basic Personal Amount

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

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

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).
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%.

Saskatchewan  Basic Personal Amount

2020 Personal Amount 2020 Tax Rate 2019 Personal Amount 2019 Tax Rate
$16,065 10.50% $16,065 10.50%

Federal Basic Personal Amount

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

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

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).
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%.

Northwest Territories Basic Personal Amount

2020 Personal Amount 2020 Tax Rate 2019 Personal Amount 2019 Tax Rate
$15,093 5.90% $14,811 5.90%

Federal Basic Personal Amount

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

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

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).
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%.

Nunavut Basic Personal Amount

2020 Personal Amount 2020 Tax Rate 2019 Personal Amount (1) 2019 Tax Rate
$16,304 4% $16,000 4%

Federal Basic Personal Amount

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

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

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).
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 2020, and 16% in 2019.

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%