Table 4 – Tax brackets

Federal – 2016
$45,282 or less 15%
$44,283– $90,563 $6,792 + 20.5% on next $45,281
$90,564 – $140,388 $16,075+ 26% on next $49,825
$140,389 – $200,00  $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.
British Columbia – 2016
$38,210 or less  5.06%
$38,211 – $76,421 $1,933+ 7.70% on next $38,211
$76,422 – $87,741 $4,875+ 10.50% on next $11,320
$87,742 – $106,543 $6,064+ 12.29% on next $18,802
$106,544 and over $8,375+ 14.70% on excess
  • 5.06% 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%
British Columbia 10.00% 2.47%

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