fbpx
Contact us for all your accounting and business valuations needs: (403) 457-4477| info@quadrantaccounting.ca
Loading...
Personal Dividends2017-08-23T09:36:03-06:00

PERSONAL INCOME TAX RATES – COMBINED FEDERAL AND PROVINCIAL

Eligible Dividends
Highest Marginal Personal Rate as of September 24, 2013

2010 2011 2012 2013 2014 Highest tax Bracket (2013)
Alberta 15.88% 17.72% 19.29% 19.29% 19.29% $135,055
British Columbia 21.45% 23.91% 26.11% 25.78% 28.68% $104,755
Saskatchewan 21.64% 23.36% 24.81% 24.81% 24.81% $122,590
Manitoba 25.09% 26.74% 28.12% 32.27% 32.27% $67,001
Ontario 26.57% 28.19% 31.69% 33.85% 33.85% $500,001
Quebec 30.68% 31.85% 32.81% 35.22% 35.22% $100,001
New Brunswick 19.46% 20.96% 22.47% 24.91% 27.35% $126,663
Nova Scotia 33.58% 34.85% 36.06% 36.06% 36.06% $150,001
Prince Edward Island 25.95% 27.33% 28.70% 28.70% 28.70% $63,970
Newfoundland And Labrador 22.79% 20.96% 22.47% 22.47% 22.47% $67,497
Northwest Territories 19.81% 21.31% 22.81% 22.81% 22.81% $128,287
Nanavut 23.64% 25.72% 27.56% 27.56% 27.56% $135,055
Yukon 18.80% 17.72% 19.29% 19.29% 19.29% $135,055

NON-ELIGIBLE DIVIDENDS

2010 2011 2012 2013 2014 Highest tax Bracket (2013)
Alberta 27.71% 27.71% 27.71% 27.71% 29.87% $135,055
British Columbia 33.71% 33.71% 33.71% 33.71% 37.98% $104,755
Saskatchewan 30.83% 32.08% 33.33% 33.33% 35.32% $122,590
Manitoba 38.20% 39.15% 39.15% 39.15% 40.77% $67,001
Ontario 32.57% 32.57% 34.52% 36.47% 38.60% $500,001
Quebec 36.35% 36.35% 36.35% 38.54% 39.91% $100,001
New Brunswick 30.83% 30.83% 30.83% 33.05% 36.02% $126,663
Nova Scotia 36.20% 36.20% 36.20% 36.20% 39.07% $150,001
Prince Edward Island 39.66% 41.17% 41.17% 38.56% 40.03% $63,970
Newfoundland And Labrador 31.33% 29.96% 29.96% 29.96% 31.01% $67,497
Northwest Territories 29.65% 29.65% 29.65% 29.65% 30.72% $128,287
Nanavut 28.96% 28.96% 28.96% 28.96% 31.19% $135,055
Yukon 30.49% 30.41% 30.41% 30.41% 32.04% $135,055

The above tax rates are for informational purposes only. Caution must be exercised with respect to the use of the information due to possible misinterpretation or misapplication of the tax rates.