Tax Rates   -> Personal Income Tax Rates for 2006 and 2007

Personal Income Tax Rates for Canada and Provinces/Territories for 2006 and 2007

See also Current Marginal Tax Rates.

Canada

Alberta

British Columbia

Manitoba

New Brunswick

Newfoundland & Labrador

Northwest Territories

Nova Scotia

Nunavut

Ontario

Prince Edward Island

Quebec

Saskatchewan

Yukon

Federal Personal Income Tax Rates 2007 Taxable Income   2007 Marginal Tax Rates 2006 Taxable Income  2006 Marginal Tax Rates Other Income Capital Gains Canadian Dividends Other Income Capital Gains Canadian Dividends Eligible Dividends Small Business Dividends Eligible Dividends Small Business Dividends first $37,178 15.00% 7.50% -5.75% 2.08% first $36,378 15.25% 7.63% -5.39% 2.40% over $37,178 up to $74,357 22.00% 11.00% 4.40% 10.83% over $36,378 up to $72,756 22.00% 11.00% 4.40% 10.83% over $74,357 up to $120,887 26.00% 13.00% 10.20% 15.83% over $72,756 up to $118,285 26.00% 13.00% 10.20% 15.83% over $120,887 29.00% 14.50% 14.55% 19.58% over $118,285 29.00% 14.50% 14.55% 19.58% Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount). Federal Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $9,600 15.00% $8,839 15.25%   Alberta (AB) combined federal & provincial tax rates 2007 Taxable Income   2007 Marginal Tax Rates 2006 Taxable Income  2006 Marginal Tax Rates Other Income Capital Gains Canadian Dividends Other Income Capital Gains Canadian Dividends Eligible Dividends Small Business Dividends Eligible Dividends Small Business Dividends first $37,178 25.00% 12.50% -2.85% 7.71% first $36,378 25.25% 12.63% -1.76% 7.40% over $37,178 up to $74,357 32.00% 16.00% 7.30% 16.46% over $36,378 up to $72,756 32.00% 16.00% 8.02% 15.83% over $74,357 up to $120,887 36.00% 18.00% 13.10% 21.46% over $72,756 up to $118,285 36.00% 18.00% 13.83% 20.83% over $120,887 39.00% 19.50% 17.45% 25.21% over $118,285 39.00% 19.50% 18.17% 24.58% Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount). AB Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $15,435 10.00% $14,899 10.00% Federal Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $9,600 15.00% $8,839 15.25%   British Columbia (BC) combined federal & provincial tax rates 2007 Taxable Income   2007 Marginal Tax Rates 2006 Taxable Income  2006 Marginal Tax Rates Other Income Capital Gains Canadian Dividends Other Income Capital Gains Canadian Dividends Eligible Dividends Small Business Dividends Eligible Dividends Small Business Dividends first $34,397 20.70% 10.35% -14.89% 2.83% first $33,755 21.30% 10.65% -14.02% 3.58% over $34,397 up to $37,178 23.65% 11.83% -10.61% 6.52% over $33,755 up to $36,378 24.40% 12.20% -9.52% 7.46% over $37,178 up to $68,794 30.65% 15.33% -0.46% 15.27% over $36,378 up to $67,511 31.15% 15.58% 0.27% 15.90% over $68,794 up to $74,357 33.10% 16.55% 3.10% 18.33% over $67,511 up to $72,756 33.70% 16.85% 3.96% 19.08% over $74,357 up to $78,984 37.10% 18.55% 8.90% 23.33% over $72,756 up to $77,511 37.70% 18.85% 9.76% 24.08% over $78,984 up to $95,909 39.00% 19.50% 11.65% 25.71% over $77,511 up to $94,121 39.70% 19.85% 12.67% 26.58% over $95,909 up to $120,887 40.70% 20.35% 14.11% 27.83% over $94,121 up to $118,285 40.70% 20.35% 14.11% 27.83% over $120,887 43.70% 21.85% 18.46% 31.58% over $118,285 43.70% 21.85% 18.46% 31.58% Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount). BC Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $9,027 5.70% $8,858 6.05% Federal Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $9,600 15.00% $8,839 15.25%   Manitoba (MB) combined federal & provincial tax rates 2007 Taxable Income   2007 Marginal Tax Rates 2006 Taxable Income  2006 Marginal Tax Rates Other Income Capital Gains Canadian Dividends Other Income Capital Gains Canadian Dividends Eligible Dividends Small Business Dividends Eligible Dividends Small Business Dividends first $30,544 25.90% 12.95% -5.90% 11.12% first $30,544 26.15% 13.08% -5.53% 9.93% over $30,544 up to $37,178 28.00% 14.00% -2.85% 13.75% over $30,544 up to $36,378 28.75% 14.37% -1.76% 13.18% over $37,178 up to $65,000 35.00% 17.50% 7.30% 22.50% over $36,378 up to $65,000 35.50% 17.75% 8.02% 21.62% over $65,000 up to $74,357 39.40% 19.70% 13.68% 28.00% over $65,000 up to $72,756 39.40% 19.70% 13.68% 26.50% over $74,357 up to $120,887 43.40% 21.70% 19.48% 33.00% over $72,756 up to $118,285 43.40% 21.70% 19.48% 31.50% over $120,887 46.40% 23.20% 23.83% 36.75% over $118,285 46.40% 23.20% 23.83% 35.25% Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount). MB Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $7,834 10.90% $7,734 10.90% Federal Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $9,600 15.00% $8,839 15.25%   New Brunswick (NB) combined federal & provincial tax rates 2007 Taxable Income   2007 Marginal Tax Rates 2006 Taxable Income  2006 Marginal Tax Rates Other Income Capital Gains Canadian Dividends Other Income Capital Gains Canadian Dividends Eligible Dividends Small Business Dividends Eligible Dividends Small Business Dividends first $34,186 25.12% 12.56% -8.48% 8.11% first $33,450 24.93% 12.47% -8.75% 9.87% over $34,186 up to $37,178 30.48% 15.24% -0.70% 14.81% over $33,450 up to $36,378 30.07% 15.03% -1.30% 16.30% over $37,178 up to $68,374 37.48% 18.74% 9.45% 23.56% over $36,378 up to $66,902 36.82% 18.41% 8.49% 24.73% over $68,374 up to $74,357 38.80% 19.40% 11.36% 25.21% over $66,902 up to $72,756 38.52% 19.26% 10.95% 26.86% over $74,357 up to $111,161 42.80% 21.40% 17.16% 30.21% over $72,756 up to $108,768 42.52% 21.26% 16.75% 31.86% over $111,161 up to $120,887 43.95% 21.98% 18.83% 31.65% over $108,768 up to $118,285 43.84% 21.92% 18.67% 33.51% over $120,887 46.95% 23.48% 23.18% 35.40% over $118,285 46.84% 23.42% 23.02% 37.26% Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount). NB Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $8,239 10.12% $8,061 9.68% Federal Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $9,600 15.00% $8,839 15.25%   Newfoundland & Labrador (NL) combined federal & provincial tax rates including surtax 2007 Taxable Income   2007 Marginal Tax Rates 2006 Taxable Income  2006 Marginal Tax Rates Other Income Capital Gains Canadian Dividends Other Income Capital Gains Canadian Dividends Eligible Dividends Small Business Dividends Eligible Dividends Small Business Dividends first $29,886 24.64% 12.32% -1.41% 7.88% first $29,590 25.82% 12.91% 0.30% 9.36% over $29,886 up to $37,178 29.98% 14.99% 6.33% 14.56% over $29,590 up to $36,378 31.41% 15.71% 8.40% 16.35% over $37,178 up to $59,772 36.98% 18.49% 16.48% 23.31% over $36,378 up to $58,597 38.16% 19.08% 18.19% 24.78% over $59,772 up to $62,469 39.26% 19.63% 19.78% 26.16% over $58,597 up to $59,180 39.61% 19.81% 19.43% 26.04% over $62,469 up to $74,357 40.04% 20.02% 20.48% 26.85% over $59,180 up to $72,756 41.64% 20.82% 22.37% 28.57% over $74,357 up to $120,887 44.04% 22.02% 26.28% 31.85% over $72,756 up to $118,285 45.64% 22.82% 28.17% 33.57% over $120,887 47.04% 23.52% 30.63% 35.60% over $118,285 48.64% 24.32% 32.52% 37.32% Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount). NL Surtax 2007 2006 NL surtax rate (included in above rates) 5% NL surtax rate (included in above rates) 9% Surtax is on NL tax greater than  $    7,102 Surtax is on NL tax greater than  $    7,032 Person with only basic personal amount - surtax starts at taxable income of  $  62,469 Person with only basic personal amount - surtax starts at taxable income of  $  58,597 NL Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $7,484 9.64% $7,410 10.57% Federal Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $9,600 15.00% $8,839 15.25%   Northwest Territories (NT) combined federal & territorial tax rates 2007 Taxable Income   2007 Marginal Tax Rates 2006 Taxable Income  2006 Marginal Tax Rates Other Income Capital Gains Canadian Dividends Other Income Capital Gains Canadian Dividends Eligible Dividends Small Business Dividends Eligible Dividends Small Business Dividends first $35,315 20.90% 10.45% -13.87% 1.96% first $34,555 21.15% 10.58% -13.51% 2.27% over $35,315 up to $37,178 23.60% 11.80% -9.96% 5.33% over $34,555 up to $36,378 23.85% 11.93% -9.59% 5.65% over $37,178 up to $70,631 30.60% 15.30% 0.19% 14.08% over $36,378 up to $69,110 30.60% 15.30% 0.19% 14.08% over $70,631 up to $74,357 34.20% 17.10% 5.41% 18.58% over $69,110 up to $72,756 34.20% 17.10% 5.41% 18.58% over $74,357 up to $114,830 38.20% 19.10% 11.21% 23.58% over $72,756 up to $112,358 38.20% 19.10% 11.21% 23.58% over $114,830 up to $120,887 40.05% 20.03% 13.90% 25.90% over $112,358 up to $118,285 40.05% 20.03% 13.90% 25.90% over $120,887 43.05% 21.53% 18.25% 29.65% over $118,285 43.05% 21.53% 18.25% 29.65% Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount). NT Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $12,125 5.90% $11,864 5.90% Federal Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $9,600 15.00% $8,839 15.25%   Nova Scotia (NS) combined federal & provincial tax rates including surtax 2007 Taxable Income   2007 Marginal Tax Rates 2006 Taxable Income  2006 Marginal Tax Rates Other Income Capital Gains Canadian Dividends Other Income Capital Gains Canadian Dividends Eligible Dividends Small Business Dividends Eligible Dividends Small Business Dividends first $29,590 23.79% 11.90% -5.84% 3.45% first $29,590 24.04% 12.02% -5.47% 3.76% over $29,590 up to $37,178 29.95% 14.98% 3.10% 11.15% over $29,590 up to $36,378 30.20% 15.10% 3.46% 11.46% over $37,178 up to $59,180 36.95% 18.48% 13.25% 19.90% over $36,378 up to $59,180 36.95% 18.48% 13.25% 19.90% over $59,180 up to $74,357 38.67% 19.34% 15.74% 22.05% over $59,180 up to $72,756 38.67% 19.34% 15.74% 22.05% over $74,357 up to $80,972 42.67% 21.33% 21.54% 27.05% over $72,756 up to $80,840 42.67% 21.33% 21.54% 27.05% over $80,972 up to $93,000 44.34% 22.17% 22.67% 28.17% over $80,840 up to $93,000 44.34% 22.17% 22.67% 28.17% over $93,000 up to $120,887 45.25% 22.63% 24.00% 29.31% over $93,000 up to $118,285 45.25% 22.63% 24.00% 29.31% over $120,887 48.25% 24.13% 28.35% 33.06% over $118,285 48.25% 24.13% 28.35% 33.06% Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount). NS Surtax 2007 2006 NS surtax rate (included in all above rates) 10% NS surtax rate (included in all above rates) 10% Surtax is on NS tax greater than  $  10,000 Surtax is on NS tax greater than  $  10,000 Person with only basic personal amount - surtax starts at taxable income of  $  80,972 Person with only basic personal amount - surtax starts at taxable income of  $  80,840 NS Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $7,481 8.79% $7,231 8.79% Federal Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $9,600 15.00% $8,839 15.25%   Nunavut (NU) combined federal & territorial tax rates 2007 Taxable Income   2007 Marginal Tax Rates 2006 Taxable Income  2006 Marginal Tax Rates Other Income Capital Gains Canadian Dividends Other Income Capital Gains Canadian Dividends Eligible Dividends Small Business Dividends Eligible Dividends Small Business Dividends first $37,178 19.00% 9.50% -8.94% 2.08% first $36,378 19.25% 9.63% -8.58% 2.40% over $37,178 up to $74,357 29.00% 14.50% 5.56% 14.58% over $36,378 up to $72,756 29.00% 14.50% 5.56% 14.58% over $74,357 up to $120,887 35.00% 17.50% 14.26% 22.08% over $72,756 up to $118,285 35.00% 17.50% 14.26% 22.08% over $120,887 40.50% 20.25% 22.24% 28.96% over $118,285 40.50% 20.25% 22.24% 28.96% Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount). NU Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $11,149 4.00% $10,909 4.00% Federal Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $9,600 15.00% $8,839 15.25%   Ontario (ON) combined federal & provincial tax rates including surtaxes 2007 Taxable Income   2007 Marginal Tax Rates 2006 Taxable Income  2006 Marginal Tax Rates Other Income Capital Gains Canadian Dividends Other Income Capital Gains Canadian Dividends Eligible Dividends Small Business Dividends Eligible Dividends Small Business Dividends first $35,488 21.05% 10.53% -6.69% 3.23% first $34,758 21.30% 10.65% -6.04% 3.55% over $35,488 up to $37,178 24.15% 12.08% -2.20% 7.11% over $34,758 up to $36,378 24.40% 12.20% -1.55% 7.42% over $37,178 up to $62,485 31.15% 15.58% 7.95% 15.86% over $36,378 up to $61,206 31.15% 15.58% 8.24% 15.86% over $62,485 up to $70,976 32.98% 16.49% 8.66% 16.86% over $61,206 up to $69,517 32.98% 16.49% 9.01% 16.86% over $70,976 up to $73,625 35.39% 17.70% 12.16% 19.88% over $69,517 up to $72,102 35.39% 17.70% 12.51% 19.88% over $73,625 up to $74,357 39.41% 19.70% 14.49% 22.59% over $72,102 up to $72,756 39.41% 19.70% 14.94% 22.59% over $74,357 up to $120,887 43.41% 21.70% 20.29% 27.59% over $72,756 up to $118,285 43.41% 21.70% 20.74% 27.59% over $120,887 46.41% 23.20% 24.64% 31.34% over $118,285 46.41% 23.20% 25.09% 31.34% Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount). Marginal tax rates above do not include the Ontario Health Premium, which increases the above rates by up to 1.2% ON Surtaxes 2007 2006 ON surtax rate (included in above rates) 20% 36% ON surtax rate (included in above rates) 20% 36% Surtax is on ON tax greater than  $    4,100  $    5,172 Surtax is on ON tax greater than  $    4,016  $    5,065 Person with only basic personal amount - surtax starts at taxable income of  $  62,485  $  73,625 Person with only basic personal amount - surtax starts at taxable income of  $  61,206  $  72,102 Note that the 36% surtax is in addition to the 20% surtax, for a total surtax of 56%. ON Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $8,553 6.05% $8,377 6.05% Federal Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $9,600 15.00% $8,839 15.25%   Prince Edward Island (PE) combined federal & provincial tax rates including surtax 2007 Taxable Income   2007 Marginal Tax Rates 2006 Taxable Income  2006 Marginal Tax Rates Other Income Capital Gains Canadian Dividends Other Income Capital Gains Canadian Dividends Eligible Dividends Small Business Dividends Eligible Dividends Small Business Dividends first $31,369 24.80% 12.40% -6.77% 6.21% first $30,754 25.05% 12.53% -6.40% 6.52% over $31,369 up to $37,178 28.80% 14.40% -0.97% 11.21% over $30,754 up to $36,378 29.05% 14.52% -0.60% 11.52% over $37,178 up to $62,739 35.80% 17.90% 9.18% 19.96% over $36,378 up to $51,858 35.80% 17.90% 9.18% 19.96% over $62,739 up to $74,357 38.70% 19.35% 13.39% 23.58% over $51,858 up to $61,509 37.18% 18.59% 9.66% 20.87% over $74,357 up to $75,841 42.70% 21.35% 19.19% 28.58% over $61,509 up to $72,756 40.37% 20.19% 14.29% 24.86% over $75,841 up to $120,887 44.37% 22.19% 20.09% 29.86% over $72,756 up to $118,285 44.37% 22.19% 20.09% 29.86% over $120,887 47.37% 23.69% 24.44% 33.61% over $118,285 47.37% 23.69% 24.44% 33.61% Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount). PE Surtax 2007 2006 PE surtax rate (included in all above rates) 10% PE surtax rate (included in all above rates) 10% Surtax is on PE tax greater than  $    8,850 Surtax is on PE tax greater than  $    5,200 Person with only basic personal amount - surtax starts at taxable income of  $  75,841 Person with only basic personal amount - surtax starts at taxable income of  $  51,858 PE Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $7,560 9.80% $7,412 9.80% Federal Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $9,600 15.00% $8,839 15.25%   Quebec (QC) combined federal & provincial tax rates net of federal tax abatement 2007 Taxable Income   2007 Marginal Tax Rates 2006 Taxable Income  2006 Marginal Tax Rates Other Income Capital Gains Canadian Dividends Other Income Capital Gains Canadian Dividends Eligible Dividends Small Business Dividends Eligible Dividends Small Business Dividends first $29,290 28.53% 14.26% 1.14% 11.74% first $28,710 28.73% 14.37% 1.45% 12.00% over $29,290 up to $37,178 32.53% 16.26% 6.94% 16.74% over $28,710 up to $36,378 32.73% 16.37% 7.25% 17.00% over $37,178 up to $58,595 38.37% 19.19% 15.42% 24.05% over $36,378 up to $57,430 38.37% 19.19% 15.42% 24.05% over $58,595 up to $74,357 42.37% 21.19% 21.22% 29.05% over $57,430 up to $72,756 42.37% 21.19% 21.22% 29.05% over $74,357 up to $120,887 45.71% 22.86% 26.06% 33.22% over $72,756 up to $118,285 45.71% 22.86% 26.06% 33.22% over $120,887 48.22% 24.11% 29.69% 36.35% over $118,285 48.22% 24.11% 29.69% 36.35% Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount). The Quebec enhanced dividend tax credit is applicable to eligible dividends received after March 23, 2006. QC Minimum Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $9,745 20.00% $9,555 20.00% Federal Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $9,600 15.00% $8,839 15.25%   Saskatchewan (SK) combined federal & provincial tax rates 2007 Taxable Income   2007 Marginal Tax Rates 2006 Taxable Income  2006 Marginal Tax Rates Other Income Capital Gains Canadian Dividends Other Income Capital Gains Canadian Dividends Eligible Dividends Small Business Dividends Eligible Dividends Small Business Dividends first $37,178 26.00% 13.00% -5.75% 8.33% first $36,378 26.25% 13.13% -5.39% 6.15% over $37,178 up to $38,405 33.00% 16.50% 4.40% 17.08% over $36,378 up to $37,579 33.00% 16.50% 4.40% 14.58% over $38,405 up to $74,357 35.00% 17.50% 7.30% 19.58% over $37,579 up to $72,756 35.00% 17.50% 7.30% 17.08% over $74,357 up to $109,729 39.00% 19.50% 13.10% 24.58% over $72,756 up to $107,367 39.00% 19.50% 13.10% 22.08% over $109,729 up to $120,887 41.00% 20.50% 16.00% 27.08% over $107,367 up to $118,285 41.00% 20.50% 16.00% 24.58% over $120,887 44.00% 22.00% 20.35% 30.83% over $118,285 44.00% 22.00% 20.35% 28.33% Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount). SK Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $8,778 11.00% $8,589 11.00% Federal Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $9,600 15.00% $8,839 15.25%   Yukon (YT) combined federal & territorial tax rates 2007 Taxable Income   2007 Marginal Tax Rates 2006 Taxable Income  2006 Marginal Tax Rates Other Income Capital Gains Canadian Dividends Other Income Capital Gains Canadian Dividends Eligible Dividends Small Business Dividends Eligible Dividends Small Business Dividends first $37,178 22.04% 11.02% -11.49% 5.32% first $36,378 22.29% 11.15% -11.13% 5.63% over $37,178 up to $74,357 31.68% 15.84% 2.49% 17.37% over $36,378 up to $72,756 31.68% 15.84% 2.49% 17.37% over $74,357 up to $77,959 37.44% 18.72% 10.84% 24.57% over $72,756 up to $77,477 37.44% 18.72% 10.84% 24.57% over $77,959 up to $120,887 38.01% 19.01% 10.87% 25.01% over $77,477 up to $118,285 38.01% 19.01% 10.87% 25.01% over $120,887 42.40% 21.20% 17.23% 30.49% over $118,285 42.40% 21.20% 17.23% 30.49% Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount). YT Surtax 2007 2006 YT surtax rate (included in all above rates) 5% YT surtax rate (included in all above rates) 5% Surtax is on YT tax greater than  $    6,000 Surtax is on YT tax greater than  $    6,000 Person with only basic personal amount - surtax starts at taxable income of  $  77,959 Person with only basic personal amount - surtax starts at taxable income of  $  77,477 YT Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $8,929 7.04% $8,839 7.04% Federal Basic Personal Amount 2007 Tax Rate 2006 Tax Rate $9,600 15.00% $8,839 15.25%

Revised: