TaxTips.ca - Federal 2011 and 2012 Personal income tax rates

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Canada
Tax Rates - Current Marginal Tax Rates -> Canada Federal Personal Income Tax Rates

Federal Personal Income Tax Brackets and Rates
2012 Taxable Income	2012 Marginal Tax Rates				2011 Taxable Income	2011 Marginal Tax Rates
	Other Income	Capital Gains	Canadian Dividends			Other Income	Capital Gains	Canadian Dividends
	Other Income	Capital Gains	Eligible Dividends	Non-Eligible Dividends		Other Income	Capital Gains	Eligible Dividends	Non-Eligible Dividends
first $42,707	15.00%	7.50%	-0.03%	2.08%	first $41,544	15.00%	7.50%	-2.02%	2.08%
over $42,707 up to $85,414	22.00%	11.00%	9.63%	10.83%	over $41,544 up to $83,088	22.00%	11.00%	7.85%	10.83%
over $85,414 up to $132,406	26.00%	13.00%	15.15%	15.83%	over $83,088 up to $128,800	26.00%	13.00%	13.49%	15.83%
over $132,406	29.00%	14.50%	19.29%	19.58%	over $128,800	29.00%	14.50%	17.72%	19.58%
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).
Federal Basic Personal Amount
2012	Tax Rate				2011	Tax Rate
$10,822	15.00%				$10,527	15.00%

The Federal tax brackets and personal amount were increased for 2012 by an indexation factor of 1.028.

Please read the article Understanding the Tables of Personal Income Tax Rates.

Revised: December 08, 2011

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