Table 3 – Marginal rates (2016)

Nova Scotia
Tax brackets	Other income	Capital gain	Dividends
Tax brackets	Other income	Capital gain	Eligible	Ordinary
	%	%	%	%
$11,475 – $29,590	23.79	11.90	0.00	11.43
$29,591 – $45,282	29.95	14.98	8.39	18.64
$45,283 – $59,180	35.45	17.73	15.98	25.07
$59,181- $90,563	37.17	18.59	18.35	27.08
$90,564- $93,000	42.67	21.34	25.94	33.52
$93,001- $140,388	43.50	21.75	27.09	34.49
$140,389 – $150,000	46.50	23.25	31.23	38.00
$150,001- $200,000	50.00	25.00	36.06	42.09
$200,001 and over	54.00	27.00	41.58	46.97
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.