Marginal Rates 2016

 

Tax Brackets Other Income  Capital Gains  Dividends1
Eligible2 Ordinary3
% % % %
QUEBEC
$15 000  – $42 390 28,53 14,26 5,64 14,85
$42 391  – $45 282 32,53 16,26 11,16 19,53
$45 283  – $84 780 37,12 18,56 17,49 24,90
$84 781  – $90 563 41,12 20,56 23,01 29,58
$90 564  –$103 150 45,71 22,86 29,35 34,95
$103 151  – $140 388 47,46 23,73 31,77 37,00
$140 389  – $200 000 49,97 24,98 35,22 39,93
$200 001  et plus 53,31 26,65 39,83 43,84
ALL 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
Québec 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.