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 – $200,000  $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.
Manitoba – 2016
$31,000 or less  10.80%
$31,001 – $67,000 $3,348+ 12.75% on next $36,000
$67,001 and over $7,938+ 17.40% on excess
  • 10.80% 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%
Manitoba 8.00% 0.83%

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