Table 3 – Marginal rates (2016)

Tax brackets Other income Capital gain Dividends
Eligible Ordinary
% % % %
Newfoundland and Labrador
$11,475 – $35,148 23.20 11.60 3.84 10.04/10.74
$35,149 – $45,282 28.50 14.25 11.15 16.24/16.94
$45,283 – $70,295 34.00 17.00 18.74 22.67/23.37
$70,296 – $90,563 35.05 17.53 20.19 23.90/24.60
$90,564 – $125,501 40.55 20.28 27.78 30.34/31.04
$125,501 – $140,388 41.80 20.90 29.50 31.80/32.50
$140,389 – $175,700 44.80 22.40 33.64 35.31/36.01
$175,701 – $200,000 45.80 22.90 35.02 36.48/37.18
$200,001 and over 49.80 24.90 40.54 41.16/41.86
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 For Newfoundland and Labrador ordinary dividends, 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.