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Canada -> Tax Rates - 2013 and 2014 Marginal Tax Rates -> Canada Federal Personal Income Tax Brackets and Tax Rates for 2014 and 2013

Canada - Federal 2013 and 2014 Tax Brackets and Marginal Tax Rates

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

The Federal tax brackets and personal amount were increased for 2014 by an indexation factor of 1.009.

Federal Personal Income Tax Brackets and Rates
2014 Taxable Income	2014 Marginal Tax Rates				2013 Taxable Income	2013 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 $43,953	15.00%	7.50%	-0.03%	4.70%	first $43,561	15.00%	7.50%	-0.03%	2.08%
over $43,953 up to $87,907	22.00%	11.00%	9.63%	12.96%	over $43,561 up to $87,123	22.00%	11.00%	9.63%	10.83%
over $87,907 up to $136,270	26.00%	13.00%	15.15%	17.68%	over $87,123 up to $135,054	26.00%	13.00%	15.15%	15.83%
over $136,270	29.00%	14.50%	19.29%	21.22%	over $135,054	29.00%	14.50%	19.29%	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
2014	Tax Rate				2013	Tax Rate
$11,138	15.00%				$11,038	15.00%

Note: Gross-up rate for non-eligible dividends is 18% in 2014, 25% in 2013. For more information see our article on the non-eligible dividend tax credit.

Revised: October 26, 2023

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