Tax Brackets 2017

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

FEDERAL – 2017
$45 916  or less 15 %
$45 917  – $91 831 $6 887  + 20,5 % on next $45 915 .
$91 832  – $142 353 $16 300  + 26 % on next $50 522 .
$142 354  – $202 800 $29 436  + 29 % on next $60 447 .
$202 801  and over $46 965  + 33 % on excess
  • 15% rate used for AMT.
  •  Quebec abatement is 16.5% of basic federal tax.
  •  Indexation rate of 1.4% for 2017.
QUEBEC – 2017
$42 705  or less 16 %
$42 706  – $85 405 $6 833  + 20,00 % on next $42 700.
$85 406  – $103 915 $15 373  + 24,00 % on next $18 510 .
$103 916  and over $19 815  + $25,75 % en excess
  • 16% rate used for AMT.
  • Indexation rate of 0.74% in 2017.
TAX CREDIT FOR DIVIDENDS FROM CANADIAN CORPORATIONS – 20171
Eligible Dividens2 Ordinary Dividends3
Federal 15,02 % 10,52 %4
Quebec 11,90 % 7,05 %

1 Rates applicable to grossed-up dividends.
2 38% gross-up.
3 17 % gross-up, 16% in 2018 and 15% starting in 2019.
4 10,03% in 2018 and 9,03% starting in 2019.