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 Gains  Dividends1
Eligible2 Ordinary3
% % % %
QUEBEC
$15 000  – $42 705 28,53 14,26 5,64 14,85
$42 706  – $45 916 32,53 16,26 11,16 19,53
$45 917  – $85 405 37,12 18,56 17,49 24,90
$85 406  – $91 831 41,12 20,56 23,01 29,58
$91 832  –$103 915 45,71 22,86 29,35 34,95
$103 916  – $142 353 47,46 23,73 31,77 37,00
$142 354  – $202 800 49,97 24,98 35,22 39,93
$202 801  and over 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 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
Québec 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 since January 1, 2016 (18% before that date).
4 Combined rates, federal and provincial.