Marginal Rates 2016

Tax Brackets Other Income  Capital Gain  Dividends1
Eligible2 Ordinary3
% % % %
ONTARIO
$15 000  – $41 536 20,05 10,03 0,0 6,13
$41 537  – $45 282 24,15 12,08 0,0 10,93
$45 283  – $73 145 29,65 14,83 6,39 17,37
$73 146  – $83 075 31,48 15,74 8,92 19,51
$83 076  – $86 175 33,89 16,95 12,24 22,23
$86 176  – $90 563 37,91 18,95 17,79 27,03
$90 564  – $140 388 43,41 21,70 25,38 33,46
$140 389  – $150 000 46,41 23,20 29,52 36,97
$150 001  – $200 000 47,97 23,98 31,67 38,80
$200 001  – $220 000 51,97 25,98 37,19 43,48
$220 001  and over 53,53 26,76 39,34 45,30
ALLS PROVINCES
Federal
For all provinces. except Quebec 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.