| Provinces / Territories |
Rate(s) |
| Newfoundland and Labrador |
10.57% on the first $29,590 of taxable income, +
16.16% on the next $29,590, +
18.02% on the amount over $59,180
|
Prince Edward Island
|
9.8% on the first $30,754 of taxable income, +
13.8% on the next $30,755, +
16.7% on the amount over $61,509
|
Nova Scotia
|
8.79% on the first $29,590 of taxable income, +
14.95% on the next $29,590, +
16.67% on the next $33,820 +
17.5% on the amount over $93,000
|
New Brunswick
|
9.68% on the first $33,450 of taxable income, +
14.82% on the next $33,452, +
16.52% on the next $41,866, +
17.84% on the amount over $108,768
|
Ontario
|
6.05% on the first $34,758 of taxable income, +
9.15% on the next $34,759, +
11.16% on the amount over $69,517
|
Manitoba
|
10.9% on the first $30,544 of taxable income, +
13.5% on the next $34,456, +
17.4% on the amount over $65,000
|
Saskatchewan
|
11% on the first $37,579 of taxable income, +
13% on the next $69,788, +
15% on the amount over $107,367
|
Alberta
|
10% of taxable income
|
British Columbia
|
6.05% on the first $33,755 of taxable income, +
9.15% on the next $33,756, +
11.7% on the next $10,000, +
13.7% on the next $16,610, +
14.7% on the amount over $94,121
|
Yukon
|
7.04% on the first $36,378 of taxable income, +
9.68% on the next $36,378, +
11.44% on the next $45,529, +
12.76% on the amount over $118,285
|
Northwest Territories
|
5.9% on the first $34,555 of taxable income, +
8.6% on the next $34,555, +
12.2% on the next $43,248, +
14.05% on the amount over $112,358
|
Nunavut
|
4% on the first $36,378 of taxable income, +
7% on the next $36,378, +
9% on the next $45,529, +
11.5% on the amount over $118,285
|