Table 4 – Tax brackets

Federal – 2016
$45,282 or less 15%
$45,283– $90,563 $6,792 + 20.5% on next $45,281
$90,564 – $140,388 $16,075 + 26% on next $49,825
$140,389 – $200,000 $29,029 + 29% on next $59,612
$200,001 and over
$46,317 + 33% on excess
  • 15% rate used for AMT and credits, except for charitable donations over $200.
Saskatchewan – 2016
$44,601 or less 11%
$44,602 – $127,430 $4,906 + 13% on next $82,829
$127,431 and over $15,674 + 15% on excess
  • 11% rate used for credits, except for charitable donations over $200.
Tax credit for dividends from Canadian corporations – 2016
Eligible dividends1 Ordinary dividends2
Federal 15.02% 10,52%
Saskatchewan 11% 3.40%

1 Gross-up is 38%.
2 Gross-up is 17%.