Federal Personal Income Tax Brackets and Tax Rates

2021 Taxable Income 2021 Marginal Tax Rates 2020 Taxable Income 2020 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $49,020 15.00% 7.50% -0.03% 6.87% first $48,535 15.00% 7.50% -0.03% 6.87%
over $49,020 up to $98,040 20.50% 10.25% 7.56% 13.19% over $48,535 up to $97,069 20.50% 10.25% 7.56% 13.19%
over $98,040 up to $151,978 26.00% 13.00% 15.15% 19.52% over $97,069 up to $150,473 26.00% 13.00% 15.15% 19.52%
over $151,978 up to $216,511 29.32% 14.66% 19.73% 23.34% over $150,473 up to $214,368 29.22% 14.61% 19.59% 23.22%
over $216,511 33.00% 16.50% 24.81% 27.57% over $214,368 33.00% 16.50% 24.81% 27.57%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount).
Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).
Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15%.
For more information see dividend tax credits.

Federal Basic Personal Amount

2021 Personal Amount (1) 2021 Tax Rate 2020 Personal Amount (1) 2020 Tax Rate
$13,808 15% $13,229 15%

 

Alberta (AB) Personal Income Tax Brackets and Tax Rates

2021 Taxable Income 2021 Tax Rates 2020 Taxable Income 2020 Tax Rates
first $131,220 10% first $131,220 10%
over $131,220 up to $157,464 12% over $131,220 up to $157,464 12%
over $157,464 up to $209,952 13% over $157,464 up to $209,952 13%
over $209,952 up to $314,928 14% over $209,952 up to $314,928 14%
over $314,928 15% over $314,928 15%

 

Combined Federal & Alberta Tax Brackets and Tax Rates

2021 Taxable Income 2021 Marginal Tax Rates 2020 Taxable Income 2020 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $49,020 25.00% 12.50% 2.57% 15.86% first $48,535 25.00% 12.50% -0.03% 15.86%
over $49,020 up to $98,040 30.50% 15.25% 10.16% 22.18% over $48,535 up to $97,069 30.50% 15.25% 7.56% 22.18%
over $98,040 up to $131,220 36.00% 18.00% 17.75% 28.51% over $97,069 up to $131,220 36.00% 18.00% 15.15% 28.51%
over $131,220 up to $151,978 38.00% 19.00% 20.51% 30.81% over $131,220 up to $150,473 38.00% 19.00% 17.91% 30.81%
over $151,978 up to $157,464 41.32% 20.66% 25.09% 34.63% over $150,473 up to $157,464 41.22% 20.61% 22.35% 34.51%
over $157,464 up to $209,952 42.32% 21.16% 26.47% 35.78% over $157,464 up to $209,952 42.22% 21.11% 23.73% 35.66%
over $209,952 up to $216,511 43.32% 21.66% 27.85% 36.93% over $209,952 up to $214,368 43.22% 21.61% 25.11% 36.81%
over $216,511 up to $314,928 47.00% 23.50% 32.93% 41.16% over $214,368 up to $314,928 47.00% 23.50% 30.33% 41.16%
over $314,928 48.00% 24.00% 34.31% 42.31% over $314,928 48.00% 24.00% 31.71% 42.31%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount).
Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).
Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15%.
For more information see Alberta dividend tax credits.

Alberta Basic Personal Amount

2021 Personal Amount 2021 Tax Rate 2020 Personal Amount 2020 Tax Rate
$19,369 10% $19,369 10%

Federal Basic Personal Amount

2020 Personal Amount (1) 2020 Tax Rate 2020 Personal Amount (1) 2020 Tax Rate
$13,808 15% $13,229 15%

 

British Columbia Personal Income Tax Brackets and Tax Rates

2021 Taxable Income 2021 Tax Rates 2020 Taxable Income 2020 Tax Rates
first $42,184 5.06% first $41,725 5.06%
over $42,184 up to $84,369 7.70% over $41,725 up to $83,451 7.70%
over $84,369 up to $96,866 10.50% over $83,451 up to $95,812 10.50%
over $96,866 up to $117,623 12.29% over $95,812 up to $116,344 12.29%
over $117,623 up to $159,483 14.70% over $116,344 up to $157,748 14.70%
over $159,483 up to $222,420 16.80% over $157,748 up to $220,000 16.80%
over $222,420 20.50% over $220,000 20.50%

 

Combined Federal & British Columbia Tax Brackets and Tax Rates

2021 Taxable Income 2021 Marginal Tax Rates 2020 Taxable Income 2020 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $42,184 20.06% 10.03% -9.60% 10.43% first $41,725 20.06% 10.03% -9.60% 10.43%
over $42,184 up to $49,020 22.70% 11.35% -5.96% 13.47% over $41,725 up to $48,535 22.70% 11.35% -5.96% 13.47%
over $49,020 up to $84,369 28.20% 14.10% 1.63% 19.80% over $48,535 up to $83,451 28.20% 14.10% 1.63% 19.80%
over $84,369 up to $96,866 31.00% 15.50% 5.49% 23.02% over $83,451 up to $95,812 31.00% 15.50% 5.49% 23.02%
over $96,866 up to $98,040 32.79% 16.40% 7.96% 25.07% over $95,812 up to $97,069 32.79% 16.40% 7.96% 25.07%
over $98,040 up to $117,623 38.29% 19.15% 15.55% 31.40% over $97,069 up to $116,344 38.29% 19.15% 15.55% 31.40%
over $117,623 up to $151,978 40.70% 20.35% 18.88% 34.17% over $116,344 up to $150,473 40.70% 20.35% 18.88% 34.17%
over $151,978 up to $159,483 44.02% 22.01% 23.46% 37.99% over $150,473 up to $157,748 43.92% 21.96% 23.32% 37.87%
over $159,483 up to $216,511 46.12% 23.06% 26.36% 40.41% over $157,748 up to $214,368 46.02% 23.01% 26.22% 40.29%
over $216,511 up to $222,420 49.80% 24.90% 31.44% 44.64% over $214,368 up to $220,000 49.80% 24.90% 31.44% 44.64%
over $222,420 53.50% 26.75% 36.54% 48.89% over $220,000 53.50% 26.75% 36.54% 48.89%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount).
Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).
Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15%.
For more information see BC dividend tax credits.
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British Columbia Basic Personal Amount

2021 Personal Amount 2021 Tax Rate 2020 Personal Amount 2020 Tax Rate
$11,070 5.06% $10,949 5.06%

Federal Basic Personal Amount

2021 Personal Amount (1) 2021 Tax Rate 2020 Personal Amount (1) 2020 Tax Rate
$13,808 15% $13,229 15%

 

Manitoba Personal Income Tax Brackets and Tax Rates

2021 Taxable Income 2021 Tax Rates 2020 Taxable Income 2020 Tax Rates
first $33,723 10.80% first $33,389 10.80%
over $33,723 up to $72,885 12.75% over $33,389 up to $72,164 12.75%
over $72,885 17.40% over $72,164 17.40%

 

Combined Federal & Manitoba Tax Brackets and Tax Rates

2021 Taxable Income 2021 Marginal Tax Rates 2020 Taxable Income 2020 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $33,723 25.80% 12.90% 3.84% 18.38% first $33,389 25.80% 12.90% 3.84% 18.38%
over $33,723 up to $49,020 27.75% 13.88% 6.53% 20.63% over $33,389 up to $48,535 27.75% 13.88% 6.53% 20.63%
over $49,020 up to $72,885 33.25% 16.63% 14.12% 26.95% over $48,535 up to $72,164 33.25% 16.63% 14.12% 26.95%
over $72,885 up to $98,040 37.90% 18.95% 20.53% 32.30% over $72,164 up to $97,069 37.90% 18.95% 20.53% 32.30%
over $98,040 up to $151,978 43.40% 21.70% 28.12% 38.62% over $97,069 up to $150,473 43.40% 21.70% 28.12% 38.62%
over $151,978 up to $216,511 46.72% 23.36% 32.71% 42.44% over $150,473 up to $214,368 46.62% 23.31% 32.57% 42.32%
over $216,511 50.40% 25.20% 37.78% 46.67% over $214,368 50.40% 25.20% 37.78% 46.67%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount).
Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).
Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15%.
For more information see Manitoba dividend tax credits.

Manitoba Basic Personal Amount

2021 Personal Amount 2021 Tax Rate 2020 Personal Amount 2020 Tax Rate
$9,936 10.80% $9,838 10.80%

Federal Basic Personal Amount

2021 Personal Amount (1) 2021 Tax Rate 2020 Personal Amount (1) 2020 Tax Rate
$13,808 15% $13,229 15%

 

New Brunswick Personal Income Tax Brackets and Tax Rates

2021 Taxable Income 2021 Tax Rates 2020 Taxable Income 2020 Tax Rates
first $43,835 9.68% first $43,401 9.68%
over $43,835 up to $87,671 14.82% over $43,401 up to $86,803 14.82%
over $87,671 up to $142,534 16.52% over $86,803 up to $141,122 16.52%
over $142,534 up to $162,383 17.84% over $141,122 up to $160,776 17.84%
over $162,383 20.30% over $160,776 20.30%

 

Combined Federal & New Brunswick Tax Brackets and Tax Rates

2021 Taxable Income 2021 Marginal Tax Rates 2020 Taxable Income 2020 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $43,835 24.68% 12.34% -5.99% 14.83% first $43,401 24.68% 12.34% -5.99% 14.83%
over $43,835 up to $49,020 29.82% 14.91% 1.10% 20.75% over $43,401 up to $48,535 29.82% 14.91% 1.10% 20.75%
over $49,020 up to $87,671 35.32% 17.66% 8.69% 27.07% over $48,535 up to $86,803 35.32% 17.66% 8.69% 27.07%
over $87,671 up to $98,040 37.02% 18.51% 11.04% 29.03% over $86,803 up to $97,069 37.02% 18.51% 11.04% 29.03%
over $98,040 up to $142,534 42.52% 21.26% 18.63% 35.35% over $97,069 up to $141,122 42.52% 21.26% 18.63% 35.35%
over $142,534 up to $151,978 43.84% 21.92% 20.45% 36.87% over $141,122 up to $150,473 43.84% 21.92% 20.45% 36.87%
over $151,978 up to $162,383 47.16% 23.58% 25.03% 40.69% over $150,473 up to $160,776 47.06% 23.53% 24.89% 40.57%
over $162,383 up to $216,511 49.62% 24.81% 28.43% 43.52% over $160,776 up to $214,368 49.52% 24.76% 28.29% 43.40%
over $216,511 53.30% 26.65% 33.51% 47.75% over $214,368 53.30% 26.65% 33.51% 47.75%

Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount).
Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).
Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15%.
For more information see New Brunswick dividend tax credits.

New Brunswick Basic Personal Amount

2021 Personal Amount 2021 Tax Rate 2020 Personal Amount 2020 Tax Rate
$10,564 9.68% $10,459 9.68%

Federal Basic Personal Amount

2021 Personal Amount (1) 2021 Tax Rate 2020 Personal Amount (1) 2020 Tax Rate
$13,808 15% $13,229 15%

 

Newfoundland & Labrador Personal Income Tax Brackets and Tax Rates

2021 Taxable Income 2021 Tax Rates 2020 Taxable Income 2020 Tax Rates
first $38,081 8.7% first $37,929 8.7%
over $38,081 up to $76,161 14.5% over $37,929 up to $75,858 14.5%
over $76,161 up to $135,973 15.8% over $75,858 up to $135,432 15.8%
over $135,973 up to $190,363 17.3% over $135,432 up to $189,604 17.3%
over $190,363 18.3% over $189,604 18.3%

 

Combined Federal & Newfoundland & Labrador Tax Brackets and Tax Rates

2021 Taxable Income 2021 Marginal Tax Rates 2020 Taxable Income 2020 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $38,081 23.70% 11.85% 4.53% 12.85% first $37,929 23.70% 11.85% 4.53% 12.85%
over $38,081 up to $49,020 29.50% 14.75% 12.53% 19.52% over $37,929 up to $48,535 29.50% 14.75% 12.53% 19.52%
over $49,020 up to $76,161 35.00% 17.50% 20.12% 25.84% over $48,535 up to $75,858 35.00% 17.50% 20.12% 25.84%
over $76,161 up to $98,040 36.30% 18.15% 21.91% 27.34% over $75,858 up to $97,069 36.30% 18.15% 21.91% 27.34%
over $98,040 up to $135,973 41.80% 20.90% 29.50% 33.66% over $97,069 up to $135,432 41.80% 20.90% 29.50% 33.66%
over $135,973 up to $151,978 43.30% 21.65% 31.57% 35.39% over $135,432 up to $150,473 43.30% 21.65% 31.57% 35.39%
over $151,978 up to $190,363 46.62% 23.31% 36.16% 39.21% over $150,473 up to $189,604 46.52% 23.26% 36.02% 39.09%
over $190,363 up to $216,511 47.62% 23.81% 37.54% 40.36% over $189,604 up to $214,368 47.52% 23.76% 37.40% 40.24%
over $216,511 51.30% 25.65% 42.61% 44.59% over $214,368 51.30% 25.65% 42.61% 44.59%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount).
Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).
Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15%.
For more information see NL dividend tax credits.

Newfoundland & Labrador Basic Personal Amount

2021 Personal Amount 2021 Tax Rate 2020 Personal Amount 2020 Tax Rate
$9,536 8.7% $9,498 8.7%

Federal Basic Personal Amount

2021 Personal Amount (1) 2021 Tax Rate 2020 Personal Amount (1) 2020 Tax Rate
$13,808 15% $13,229 15%

 

Nova Scotia Personal Income Tax Brackets and Tax Rates

2021 Taxable Income 2021 Tax Rates 2020 Taxable Income 2020 Tax Rates
first $29,590 8.79% first $29,590 8.79%
over $29,590 up to $59,180 14.95% over $29,590 up to $59,180 14.95%
over $59,180 up to $93,000 16.67% over $59,180 up to $93,000 16.67%
over $93,000 up to $150,000 17.50% over $93,000 up to $150,000 17.50%
over $150,000 21.00% over $150,000 21.00%

 

Combined Federal & Nova Scotia Tax Brackets and Tax Rates

2021 Taxable Income 2021 Marginal Tax Rates 2020 Taxable Income 2020 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $25,000 23.79% 11.90% -0.11% 13.54% first $25,000 23.79% 11.90% -0.11% 13.54%
over $25,000 up to $29,590 24.32% 12.16% 0.62% 14.14% over $25,000 up to $29,590 24.32% 12.16% 0.62% 14.14%
over $29,590 up to $49,020 30.48% 15.24% 9.12% 21.23% over $29,590 up to $48,535 30.48% 15.24% 9.12% 21.23%
over $49,020 up to $59,180 35.98% 17.99% 16.71% 27.55% over $48,535 up to $59,180 35.98% 17.99% 16.71% 27.55%
over $59,180 up to $74,999 37.70% 18.85% 19.09% 29.53% over $59,180 up to $74,999 37.70% 18.85% 19.09% 29.53%
over $74,999 up to $93,000 37.17% 18.59% 18.35% 28.92% over $74,999 up to $93,000 37.17% 18.59% 18.35% 28.92%
over $93,000 up to $98,040 38.00% 19.00% 19.50% 29.88% over $93,000 up to $97,069 38.00% 19.00% 19.50% 29.88%
over $98,040 up to $150,000 43.50% 21.75% 27.09% 36.20% over $97,069 up to $150,000 43.50% 21.75% 27.09% 36.20%
over $150,000 up to $151,978 47.00% 23.50% 31.92% 40.23% over $150,000 up to $150,473 47.00% 23.50% 31.92% 40.23%
over $151,978 up to $216,511 50.32% 25.16% 36.50% 44.05% over $150,473 up to $214,368 50.22% 25.11% 36.36% 43.93%
over $216,511 54.00% 27.00% 41.58% 48.28% over $214,368 54.00% 27.00% 41.58% 48.28%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount).
Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).
Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15%.
For more information see Nova Scotia dividend tax credits.

Nova Scotia Basic Personal Amount

2021 Personal Amount (2) 2021 Tax Rate 2020 Personal Amount (2) 2020 Tax Rate
$8,481 8.79% $8,481 8.79%

Federal Basic Personal Amount

2021 Personal Amount (1) 2021 Tax Rate 2020 Personal Amount (1) 2020 Tax Rate
$13,808 15% $13,229 15%

 

Nova Scotia Personal Income Tax Brackets and Tax Rates

2021 Taxable Income 2021 Tax Rates 2020 Taxable Income 2020 Tax Rates
first $29,590 8.79% first $29,590 8.79%
over $29,590 up to $59,180 14.95% over $29,590 up to $59,180 14.95%
over $59,180 up to $93,000 16.67% over $59,180 up to $93,000 16.67%
over $93,000 up to $150,000 17.50% over $93,000 up to $150,000 17.50%
over $150,000 21.00% over $150,000 21.00%

 

Combined Federal & Nova Scotia Tax Brackets and Tax Rates

2021 Taxable Income 2021 Marginal Tax Rates 2020 Taxable Income 2020 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $25,000 23.79% 11.90% -0.11% 13.54% first $25,000 23.79% 11.90% -0.11% 13.54%
over $25,000 up to $29,590 24.32% 12.16% 0.62% 14.14% over $25,000 up to $29,590 24.32% 12.16% 0.62% 14.14%
over $29,590 up to $49,020 30.48% 15.24% 9.12% 21.23% over $29,590 up to $48,535 30.48% 15.24% 9.12% 21.23%
over $49,020 up to $59,180 35.98% 17.99% 16.71% 27.55% over $48,535 up to $59,180 35.98% 17.99% 16.71% 27.55%
over $59,180 up to $74,999 37.70% 18.85% 19.09% 29.53% over $59,180 up to $74,999 37.70% 18.85% 19.09% 29.53%
over $74,999 up to $93,000 37.17% 18.59% 18.35% 28.92% over $74,999 up to $93,000 37.17% 18.59% 18.35% 28.92%
over $93,000 up to $98,040 38.00% 19.00% 19.50% 29.88% over $93,000 up to $97,069 38.00% 19.00% 19.50% 29.88%
over $98,040 up to $150,000 43.50% 21.75% 27.09% 36.20% over $97,069 up to $150,000 43.50% 21.75% 27.09% 36.20%
over $150,000 up to $151,978 47.00% 23.50% 31.92% 40.23% over $150,000 up to $150,473 47.00% 23.50% 31.92% 40.23%
over $151,978 up to $216,511 50.32% 25.16% 36.50% 44.05% over $150,473 up to $214,368 50.22% 25.11% 36.36% 43.93%
over $216,511 54.00% 27.00% 41.58% 48.28% over $214,368 54.00% 27.00% 41.58% 48.28%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount).
Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).
Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15%.
For more information see Nova Scotia dividend tax credits.

Nova Scotia Basic Personal Amount

2021 Personal Amount (2) 2021 Tax Rate 2020 Personal Amount (2) 2020 Tax Rate
$8,481 8.79% $8,481 8.79%

Federal Basic Personal Amount

2021 Personal Amount (1) 2021 Tax Rate 2020 Personal Amount (1) 2020 Tax Rate
$13,808 15% $13,229 15%

 

Ontario Personal Income Tax Brackets and Tax Rates

2021 Taxable Income 2021 Tax Rates 2020 Taxable Income 2020 Tax Rates
first $45,142 5.05% first $44,740 5.05%
over $45,142 up to $90,287 9.15% over $44,740 up to $89,482 9.15%
over $90,287 up to $150,000 11.16% over $89,482 up to $150,000 11.16%
over $150,000 up to $220,000 12.16% over $150,000 up to $220,000 12.16%
over $220,000 13.16% over $220,000 13.16%

 

Combined Federal & Ontario Tax Brackets and Tax Rates Including Surtaxes

2021 Taxable Income 2021 Marginal Tax Rates 2020 Taxable Income 2020 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $45,142 20.05% 10.03% -6.86% 9.24% first $44,740 20.05% 10.03% -6.86% 9.24%
over $45,142 up to $49,020 24.15% 12.08% -1.20% 13.95% over $44,740 up to $48,535 24.15% 12.08% -1.20% 13.95%
over $49,020 up to $79,505 29.65% 14.83% 6.39% 20.28% over $48,535 up to $78,783 29.65% 14.83% 6.39% 20.28%
over $79,505 up to $90,287 31.48% 15.74% 8.92% 22.38% over $78,783 up to $89,482 31.48% 15.74% 8.92% 22.38%
over $90,287 up to $93,655 33.89% 16.95% 12.24% 25.16% over $89,482 up to $92,825 33.89% 16.95% 12.24% 25.16%
over $93,655 up to $98,040 37.91% 18.95% 17.79% 29.78% over $92,825 up to $97,069 37.91% 18.95% 17.79% 29.78%
over $98,040 up to $150,000 43.41% 21.70% 25.38% 36.10% over $97,069 up to $150,000 43.41% 21.70% 25.38% 36.10%
over $150,000 up to $151,978 44.97% 22.48% 27.53% 37.90% over $150,000 up to $150,473 44.97% 22.48% 27.53% 37.90%
over $151,978 up to $216,511 48.29% 24.14% 32.11% 41.72% over $150,473 up to $214,368 48.19% 24.09% 31.97% 41.60%
over $216,511 up to $220,000 51.97% 25.98% 37.19% 45.95% over $214,368 up to $220,000 51.97% 25.98% 37.19% 45.95%
over $220,000 53.53% 26.76% 39.34% 47.74% over $220,000 53.53% 26.76% 39.34% 47.74%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount).
Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).
Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15%.
The surtax is calculated before deducting dividend tax credits.
For more information see Ontario dividend tax credits.
Marginal tax rates do not include the Ontario Health Premium, which increases the above rates by up to 25%.

 

Ontario Surtaxes

2021 2020
Surtax rate (included in above rates) 20% 36% Surtax rate (included in above rates) 20% 36%
Surtax is on ON tax greater than $4,874 $6,237 Surtax is on ON tax greater than $4,830 $6,182
Person with only basic personal amount - surtax starts at taxable income of $79,505 $93,655 Person with only basic personal amount - surtax starts at taxable income of $78,783 $92,825
The 36% surtax is in addition to the 20% surtax, for a total surtax of 56%.
The surtax increases the 13.16% tax rate to 20.53% (13.16% x 1.56).
Surtaxes are calculated before deducting dividend tax credits.

 

Ontario Basic Personal Amount

2021 Personal Amount 2021 Tax Rate 2020 Personal Amount 2020 Tax Rate
$10,880 5.05% $10,783 5.05%

Federal Basic Personal Amount

2021 Personal Amount (1) 2021 Tax Rate 2020 Personal Amount (1) 2020 Tax Rate
$13,808 15% $13,229 15%

 

Prince Edward Island Personal Income Tax Brackets and Tax Rates Before Surtax

2021 Taxable Income 2021 Tax Rates 2020 Taxable Income 2020 Tax Rates
first $31,984 9.8% first $31,984 9.8%
over $31,984 up to $63,969 13.8% over $31,984 up to $63,969 13.8%
over $63,969 16.7% over $63,969 16.7%

 

Combined Federal & Prince Edward Island Tax Brackets and Tax Rates Including Surtax

2021 Taxable Income 2021 Marginal Tax Rates 2020 Taxable Income 2020 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $31,984 24.80% 12.40% -0.99% 14.98% first $31,984 24.80% 12.40% -0.99% 14.98%
over $31,984 up to $49,020 28.80% 14.40% 4.53% 19.58% over $31,984 up to $48,535 28.80% 14.40% 4.53% 19.58%
over $49,020 up to $63,969 34.30% 17.15% 12.12% 25.91% over $48,535 up to $63,969 34.30% 17.15% 12.12% 25.91%
over $63,969 up to $98,040 37.20% 18.60% 16.12% 29.24% over $63,969 up to $97,069 37.20% 18.60% 16.12% 29.24%
over $98,040 up to $99,490 42.70% 21.35% 23.71% 35.57% over $97,069 up to $99,490 42.70% 21.35% 23.71% 35.57%
over $99,490 up to $151,978 44.37% 22.19% 24.56% 37.17% over $99,490 up to $150,473 44.37% 22.19% 24.56% 37.17%
over $151,978 up to $216,511 47.69% 23.85% 29.15% 40.99% over $150,473 up to $214,368 47.59% 23.80% 29.01% 40.87%
over $216,511 51.37% 25.69% 34.22% 45.22% over $214,368 51.37% 25.69% 34.22% 45.22%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount).
Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).
Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15%.
For more information see Prince Edward Island dividend tax credits.

Prince Edward Island Surtaxes

2021 2020
Surtax rate (included in above rates) 10% Surtax rate (included in above rates) 10%
Surtax is on PE tax greater than $12,500 Surtax is on PE tax greater than $12,500
Person with only basic personal amount - surtax starts at taxable income of $99,490 Person with only basic personal amount - surtax starts at taxable income of $99,490
The surtax is calculated based on the net tax payable after deducting personal tax credits.

Prince Edward Island Basic Personal Amount

2021 Personal Amount 2021 Tax Rate 2020 Personal Amount 2020 Tax Rate
$10,500 9.8% $10,000 9.8%

Federal Basic Personal Amount

2021 Personal Amount (1) 2021 Tax Rate 2020 Personal Amount (1) 2020 Tax Rate
$13,808 15% $13,229 15%

 

Quebec Personal Income Tax Brackets and Tax Rates

2021 Taxable Income 2021 Tax Rates 2020 Taxable Income 2020 Tax Rates
first $45,105 15.00% first $44,545 15.00%
over $45,105 up to $90,200 20.00% over $44,545 up to $89,080 20.00%
over $90,200 up to $109,755 24.00% over $89,080 up to $108,390 24.00%
over $109,755 25.75% over $108,390 25.75%

 

Combined Federal & Quebec Tax Brackets and Tax Rates

2021 Taxable Income 2021 Marginal Tax Rates 2020 Taxable Income 2020 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $45,105 27.53% 13.76% 4.53% 18.37% first $44,545 27.53% 13.76% 4.53% 17.50%
over $45,105 up to $49,020 32.53% 16.26% 11.43% 24.12% over $44,545 up to $48,535 32.53% 16.26% 11.43% 23.25%
over $49,020 up to $90,200 37.12% 18.56% 17.77% 29.40% over $48,535 up to $89,080 37.12% 18.56% 17.77% 28.53%
over $90,200 up to $98,040 41.12% 20.56% 23.29% 34.00% over $89,080 up to $97,069 41.12% 20.56% 23.29% 33.13%
over $98,040 up to $109,755 45.71% 22.86% 29.62% 39.28% over $97,069 up to $108,390 45.71% 22.86% 29.62% 38.41%
over $109,755 up to $151,978 47.46% 23.73% 32.04% 41.30% over $108,390 up to $150,473 47.46% 23.73% 32.04% 40.42%
over $151,978 up to $216,511 50.23% 25.12% 35.86% 44.48% over $150,473 up to $214,368 50.15% 25.07% 35.75% 43.51%
over $216,511 53.31% 26.65% 40.10% 48.02% over $214,368 53.31% 26.65% 40.10% 47.14%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount).
Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).
Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15%.
For more information see Quebec dividend tax credits.

Quebec Basic Personal Amount

2021 Personal Amount 2021 Tax Rate 2020 Personal Amount 2020 Tax Rate
$15,728 15% $15,532 15%

Federal Basic Personal Amount

2021 Personal Amount (1) 2021 Tax Rate 2020 Personal Amount (1) 2020 Tax Rate
$13,808 15% $13,229 15%

 

Saskatchewan Personal Income Tax Brackets and Tax Rates

2021 Taxable Income 2021 Tax Rates 2020 Taxable Income 2020 Tax Rates
first $45,677 10.50% first $45,225 10.50%
over $45,677 up to $130,506 12.50% over $45,225 up to $129,214 12.50%
over $130,506 14.50% over $129,214 14.50%

 

Combined Federal & Saskatchewan Tax Brackets and Tax Rates

2021 Taxable Income 2021 Marginal Tax Rates 2020 Taxable Income 2020 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $45,677 25.50% 12.75% -0.72% 15.07% first $45,225 25.50% 12.75% -0.72% 15.07%
over $45,677 up to $49,020 27.50% 13.75% 2.04% 17.37% over $45,225 up to $48,535 27.50% 13.75% 2.04% 17.37%
over $49,020 up to $98,040 33.00% 16.50% 9.63% 23.70% over $48,535 up to $97,069 33.00% 16.50% 9.63% 23.70%
over $98,040 up to $130,506 38.50% 19.25% 17.22% 30.02% over $97,069 up to $129,214 38.50% 19.25% 17.22% 30.02%
over $130,506 up to $151,978 40.50% 20.25% 19.98% 32.32% over $129,214 up to $150,473 40.50% 20.25% 19.98% 32.32%
over $151,978 up to $216,511 43.82% 21.91% 24.56% 36.14% over $150,473 up to $214,368 43.72% 21.86% 24.42% 36.02%
over $216,511 47.50% 23.75% 29.64% 40.37% over $214,368 47.50% 23.75% 29.64% 40.37%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount).
Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).
Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15%.
For more information see Saskatchewan dividend tax credits.

Saskatchewan  Basic Personal Amount

2021 Personal Amount 2021 Tax Rate 2020 Personal Amount 2020 Tax Rate
$16,225 10.50% $16,065 10.50%

Federal Basic Personal Amount

2021 Personal Amount (1) 2021 Tax Rate 2020 Personal Amount (1) 2020 Tax Rate
$13,808 15% $13,229 15%

 

Northwest Territories Personal Income Tax Brackets and Tax Rates

2021 Taxable Income 2021 Tax Rates 2020 Taxable Income 2020 Tax Rates
first $44,396 5.90% first $43,957 5.90%
over $44,396 up to $88,796 8.60% over $43,957 up to $87,916 8.60%
over $88,796 up to $144,362 12.20% over $87,916 up to $142,932 12.20%
over $144,362 14.05% over $142,932 14.05%

 

Combined Federal & Northwest Territories Tax Brackets and Tax Rates

2021 Taxable Income 2021 Marginal Tax Rates 2020 Taxable Income 2020 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $44,396 20.90% 10.45% -7.76% 6.75% first $43,957 20.90% 10.45% -7.76% 6.75%
over $44,396 up to $49,020 23.60% 11.80% -4.03% 9.86% over $43,957 up to $48,535 23.60% 11.80% -4.03% 9.86%
over $49,020 up to $88,796 29.10% 14.55% 3.56% 16.18% over $48,535 up to $87,916 29.10% 14.55% 3.56% 16.18%
over $88,796 up to $98,040 32.70% 16.35% 8.53% 20.32% over $87,916 up to $97,069 32.70% 16.35% 8.53% 20.32%
over $98,040 up to $144,362 38.20% 19.10% 16.12% 26.65% over $97,069 up to $142,932 38.20% 19.10% 16.12% 26.65%
over $144,362 up to $151,978 40.05% 20.03% 18.67% 28.77% over $142,932 up to $150,473 40.05% 20.03% 18.67% 28.77%
over $151,978 up to $216,511 43.37% 21.69% 23.25% 32.59% over $150,473 up to $214,368 43.27% 21.64% 23.11% 32.47%
over $216,511 47.05% 23.53% 28.33% 36.82% over $214,368 47.05% 23.53% 28.33% 36.82%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount).
Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).
Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15%.
For more information see Northwest Territories dividend tax credits.

Northwest Territories Basic Personal Amount

2021 Personal Amount 2021 Tax Rate 2020 Personal Amount 2020 Tax Rate
$15,243 5.90% $15,093 5.90%

Federal Basic Personal Amount

2021 Personal Amount (1) 2021 Tax Rate 2020 Personal Amount (1) 2020 Tax Rate
$13,808 15% $13,229 15%

 

Nunavut Personal Income Tax Brackets and Tax Rates

2021 Taxable Income 2021 Tax Rates 2020 Taxable Income 2020 Tax Rates
first $46,740 4.0% first $46,277 4.0%
over $46,740 up to $93,480 7.0% over $46,277 up to $92,555 7.0%
over $93,480 up to $151,978 9.0% over $92,555 up to $150,473 9.0%
over $151,978 11.5% over $150,473 11.5%

 

Combined Federal & Nunavut Tax Brackets and Tax Rates

2021 Taxable Income 2021 Marginal Tax Rates 2020 Taxable Income 2020 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $46,740 19.00% 9.50% -2.11% 8.46% first $46,277 19.00% 9.50% -2.11% 8.46%
over $46,740 up to $49,020 22.00% 11.00% 2.03% 11.91% over $46,277 up to $48,535 22.00% 11.00% 2.03% 11.91%
over $49,020 up to $93,480 27.50% 13.75% 9.62% 18.24% over $48,535 up to $92,555 27.50% 13.75% 9.62% 18.24%
over $93,480 up to $98,040 29.50% 14.75% 12.38% 20.54% over $92,555 up to $97,069 29.50% 14.75% 12.38% 20.54%
over $98,040 up to $151,978 35.00% 17.50% 19.97% 26.86% over $97,069 up to $150,473 35.00% 17.50% 19.97% 26.86%
over $151,978 up to $216,511 40.82% 20.41% 28.00% 33.56% over $150,473 up to $214,368 40.72% 20.36% 27.86% 33.44%
over $216,511 44.50% 22.25% 33.08% 37.79% over $214,368 44.50% 22.25% 33.08% 37.79%
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).
Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15%.
For more information see Nunavut dividend tax credits.

Nunavut Basic Personal Amount

2021 Personal Amount 2021 Tax Rate 2020 Personal Amount 2020 Tax Rate
$16,467 4% $16,304 4%

Federal Basic Personal Amount

2021 Personal Amount (1) 2021 Tax Rate 2020 Personal Amount (1) 2020 Tax Rate
$13,808 15% $13,229 15%

 

Yukon Personal Income Tax Brackets and Tax Rates

2021 Taxable Income 2021 Tax Rates 2020 Taxable Income 2020 Tax Rates
first $49,020 6.40% first $48,535 6.40%
over $49,020 up to $98,040 9.00% over $48,535 up to $97,069 9.00%
over $98,040 up to $151,978 10.90% over $97,069 up to $150,473 10.90%
over $151,978 up to $216,511 12.94% over $150,473 up to $214,368 12.89%
over $216,511 up to $500,000 12.80% over $214,368 up to $500,000 12.80%
over $500,000 15.00% over $500,000 15.00%

 

Combined Federal & Yukon Tax Brackets and Tax Rates

2021 Taxable Income 2021 Marginal Tax Rates 2020 Taxable Income 2020 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $49,020 21.40% 10.70% -7.78% 13.45% first $48,535 21.40% 10.70% -7.78% 11.58%
over $49,020 up to $98,040 29.50% 14.75% 3.40% 22.77% over $48,535 up to $97,069 29.50% 14.75% 3.40% 20.90%
over $98,040 up to $151,978 36.90% 18.45% 13.61% 31.28% over $97,069 up to $150,473 36.90% 18.45% 13.61% 29.41%
over $151,978 up to $216,511 42.26% 21.13% 21.00% 37.44% over $150,473 up to $214,368 42.11% 21.06% 20.79% 35.39%
over $216,511 up to $500,000 45.80% 22.90% 25.89% 41.51% over $214,368 up to $500,000 45.80% 22.90% 25.89% 39.64%
over $500,000 48.00% 24.00% 28.93% 44.04% over $500,000 48.00% 24.00% 28.93% 42.17%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount).
Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).
Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15%.
For more information see Yukon Dividend Tax Credits.

Yukon Basic Personal Amount

2021 Personal Amount
(1)
2021 Tax Rate 2020 Personal Amount
(1)
2020 Tax Rate
$13,808 6.40% $13,229 6.40%

Federal Basic Personal Amount

2021 Personal Amount (1) 2021 Tax Rate 2020 Personal Amount (1) 2020 Tax Rate
$13,808 15% $13,229 15%