Table 3 – Marginal rates (2016)

Tax brackets Other income Capital gain Dividends
Eligible Ordinary
% % % %
Manitoba
$0 – $31,000 25.80 12.90 3.84 16.90
$31,001 – $45,282 27.75 13.88 6.53 19.19
$45,283 – $67,000 33.25 16.63 14.12 25.62
$67,001 – $90,563 37.90 18.95 20.53 31.06
$90,564 – $140,388 43.40 21.70 28.12 37.50
$140,389 – $200,000 46.40 23.20 32.26 41.01
$200,000 and over 50.40 25.20 37.78 45.69
All provinces
Combined federal and
provincial rates
Alberta 48.00 24.00 31.71 40.24
British Columbia 47.70 23.85 31.30 40.61
Manitoba 50.40 25.20 37.78 45.69
New Brunswick 53.30 26.65 34.20 45.81
Newfoundland and Labrador 49.80 24.90 40.54

41.16/41.861

Northwest Territories 47.05 23.53 28.33 35.72
Nova Scotia 54.00 27.00 41.58 46.97
Nunavut 44.50 22.25 33.08 36.35
Ontario 53.53 26.76 39.34 45.30
Prince Edward Island 51.37 25.69 34.22 43.87
Quebec 53.31 26.65 39.83 43.84
Saskatchewan 48.00 24.00 30.33 39.91
Yukon 48.00 24.00 24.81 40.18

1  The first rate applies to dividends received from January 1, 2016 to June 30, 2016, and the second to those received on or after July 1, 2016.