Marginal Rates 2017

This document has been updated on October 24th, 2017 and reflects the state of the Law,
including draft amendments, at that date.

Tax Brackets Other Income Capital Gain Dividends1
Eligible2 Ordinary3
% % % %
NEW-BRUNSWICK
$15,000 – $41,059 24.68 12.34 0,0 12.77
$41,060 – $45,916 29,82 14,91 1.13 18.78
$45,917 – $82,119 35,32 17,66 8.69 25.22
$82,120 – $91,831 37,02 18,51 11.04 27.21
$91,832 – $133,507 42,52 21,26 18.63 33.64
$133,508 – $142,352 43,84 21,92 20.45 35.19
$142,353 – $152,100 46,84 23,42 24.59 38.70
$152,101 – $202,800 49,30 24,65 27.99 41.57
$202,801 and over 53,30 26,65 33.51 46.25
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 41.29
British Columbia 47,70 23,85 31,30 40.95
Manitoba 50,40 25,20 37,78 45.74
New-Brunswick 53,30 26,65 33.51 46.25
Newfoundland and Labrador 51.30 25.65 42.61 43.62
Northwest Territories 47,05 23,53 28,33 35,72
Nova Scotia 54,00 27,00 41,58 46.97
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 47.75 23.88 30,33 39.62
Yukon 48,00 24,00 28.92 41.16

1 Rates applicable to actual dividends received (not grossed-up).
2 38% gross-up.
3 17% gross-up.
4 Combined rates, federal and provincial.