TaxTips.ca - Québec 2010 and 2009 Personal income tax rates

Québec (QC) Personal Income Tax Brackets and Rates Before Federal Tax Abatement
2010 Taxable Income	2010 Tax Rates				2009 Taxable Income	2009 Tax Rates
first $38,570	16.00%				first $38,385	16.00%
over $38,570 up to $77,140	20.00%				over $38,385 up to $76,770	20.00%
over $77,140	24.00%				over $76,770	24.00%
Québec (QC) combined federal & provincial tax rates net of federal tax abatement
2010 Taxable Income	2010 Marginal Tax Rates				2009 Taxable Income	2009 Marginal Tax Rates
	Other Income	Capital Gains	Canadian Dividends			Other Income	Capital Gains	Canadian Dividends
	Other Income	Capital Gains	Eligible Dividends	Small Business Dividends		Other Income	Capital Gains	Eligible Dividends	Small Business Dividends
first $38,570	28.53%	14.26%	2.33%	11.74%	first $38,385	28.53%	14.26%	1.14%	11.74%
over $38,570 up to $40,970	32.53%	16.26%	8.09%	16.74%	over $38,385 up to $40,726	32.53%	16.26%	6.94%	16.74%
over $40,970 up to $77,140	38.37%	19.19%	16.51%	24.05%	over $40,726 up to $76,770	38.37%	19.19%	15.42%	24.05%
over $77,140 up to $81,941	42.37%	21.19%	22.27%	29.05%	over $76,770 up to $81,452	42.37%	21.19%	21.22%	29.05%
over $81,941 up to $127,021	45.71%	22.85%	27.07%	33.22%	over $81,452 up to $126,264	45.71%	22.85%	26.06%	33.22%
over $127,021	48.22%	24.11%	30.68%	36.35%	over $126,264	48.22%	24.11%	29.69%	36.35%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
QC Minimum Basic Personal Amount
2010	Tax Rate				2009	Tax Rate
$10,505	20.00%				$10,455	20.00%
Federal Basic Personal Amount
2010	Tax Rate				2009	Tax Rate
$10,382	15.00%				$10,320	15.00%