Mackenzie's Canadian Federal / Provincial Marginal Tax Rates
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1 Mackenzie's Federal / Provincial Marginal Tax Rates Current as of: July 1, 2012 Quick Links by Province AB NS QC BC NT SK MB NU YT NB ON NL PE How To Use These Tables: Marginal Tax Rates calculate the amount of combined federal provincial taxes payable on the next dollar of income. For example, assume an Ontario resident taxpayer has taxable income of $150,000 (top tax bracket) his investment portfolio earns interest income, which is fully taxable. Using the tables below, he will be liable for $ on each additional dollar of interest income earned. Also, these tables help to calculate the level of tax savings a taxpayer may receive from RRSP contributions. For example, assume this same Ontario resident contributes $10,000 to his RRSP. Using the tables below, his marginal tax rate is 46.41%. Therefore, he can expect to reduce his tax liability by $4,641. These rates are the combined federal provincial marginal rates, including all surtaxes. It is assumed that the only credits claimed are the basic personal amount the low income tax reduction (where applicable). These rates are correct as at July 1, 2012 do not reflect changes resulting from federal or provincial announcements after that date. Note: The information provided here is not intended to replace personalized tax advice from a qualified tax professional. British Columbia 2012 Taxable 10,823 to 18, ,788 to 30, ,539 to 37, ,014 to 42, ,708 to 74, ,029 to 84, ,994 to 85, ,415 to 103, ,206 to 132, ,407 over
2 Alberta 2012 Taxable 10,823 to 17, ,283 to 42, ,708 to 85, ,415 to 132, ,407 over Saskatchewan 2012 Taxable 10,823 to 14, ,943 to 42, ,066 to 42, ,708 to 85, ,415 to 120, ,186 to 132, ,407 over Manitoba 2012 Taxable 10,823 to 15, ,140 to 22, ,945 to 31, ,001 to 42, ,708 to 67, ,001 to 85, ,415 to 132, ,407 over
3 Ontario 2012 Taxable 10,823 to 13, ,703 to 18, ,001 to 39, ,021 to 42, ,708 to 68, ,719 to 78, ,044 to 80, ,963 to 85, ,415 to 132, ,407 to 500, ,001 over Quebec 2012 Taxable 10,823 to 13, ,656 to 40, ,101 to 42, ,708 to 80, ,201 to 85, ,415 to 132, ,407 over New Brunswick 2012 Taxable 10,823 to 15, ,361 to 34, ,037 to 38, ,191 to 42, ,708 to 76, ,381 to 85, ,415 to 124, ,179 to 132, ,407 over
4 Nova Scotia 2012 Taxable 10,823 to 11, ,894 to 15, ,001 to 21, ,001 to 29, ,591 to 42, ,708 to 59, ,181 to 85, ,415 to 93, ,001 to 132, ,407 to 150, ,001 over PEI 2012 Taxable $ - to $10, ,260 to 10, ,823 to 14, ,000 to 19, ,000 to 31, ,985 to 42, ,708 to 63, ,970 to 85, ,415 to 98, ,144 to 132, ,407 over Newfoundl & Labrador 2012 Taxable 10,823 to 16, ,850 to 20, ,995 to 32, ,894 to 42, ,708 to 65, ,786 to 85, ,415 to 132, ,407 over
5 Northwest Territories 2012 Taxable 10,823 to 13, ,281 to 38, ,680 to 42, ,708 to 77, ,361 to 85, ,415 to 125, ,772 to 132, ,407 over Nunavut 2012 Taxable 10,823 to 12, ,212 to 40, ,722 to 42, ,708 to 81, ,443 to 85, ,415 to 132, ,407 over Yukon 2012 Taxable 10,823 to 15, ,750 to 24, ,000 to 42, ,708 to 81, ,501 to 85, ,415 to 132, ,407 over The information provided is general in nature is provided with the understing that it may not be relied upon as, nor considered to be, the rendering of tax, legal, accounting or professional advice. Readers should consult with their own accountants /or lawyers for advice on the specific circumstances before taking any action.
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