Marginal Rates 2016

Tax Brackets Other Income Capital Gain Dividends1
Eligible2 Ordinary3
% % % %
NEW-BRUNSWICK
$12 000  – $40 493 24,68 12,34 0,0 12,32
$40 4944  – $45 282 29,82 14,91 1,82 18,34
$45 283  – $80 985 35,32 17,66 9,38 24,77
$80 986 – $90 563 37,02 18,51 11,73 26,76
$90 563  – $131 665 42,52 21,26 19,32 33,20
$131 666  – $140 388 43,84 21,92 21,14 34,74
$140 389  – $150 000 46,84 23,42 25,28 38,25
$150 001  – $200 000 49,30 24,65 28,68 41,13
$200 001  and over 53,30 26,65 34,20 45,81
ALLS PROVINCES
Federal
For all provinces except Québec 33,00 16,50 24,81 26,30
Quebec only 27,56 13,78 20,72 21,96
Provincial4
Alberta 48,00 24,00 31,71 40,24
British Columbia 47,70 23,85 31,30 40,61
Manitoba 50,40 25,20 37,78 45,69
New-Brunswick 53,30 26,65 34,20 45,81
Newfoundland and Labrador 49,80 24,90 40,54 41,51
Northwest Territories 47,05 23,53 28,33 35,72
Nova Scotia 54,00 27,00 41,58 46,77
Nunavut 44,50 22,25 33,08 36,35
Ontario 53,53 26,76 39,34 45,30
Prince Edward Island 51,37 25,69 34,22 43,87
Quebec 53,31 26,65 39,83 43,84
Saskatchewan 48,00 24,00 30,33 40,06
Yukon 48,00 24,00 24,81 40,17

1 Rates applicable to actual dividends received (not grossed-up).
2 38% gross-up.
3 17% gross-up since January 1, 2016 (18% before that date).
4 Combined rates, federal and provincial.