Table 4 – Tax brackets

Federal – 2016
$45,282 or less 15%
$45,283– $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.
Nova Scotia – 2016
$29,590 or less 8.79%
$29,591 – $59,180 $2,601 + 14.95% on next $29,590
$59,181 – $93,000 $7,025 + 16.67% on next $33,820
$93,001 – $150,000 $12,662 + 17.50% on next $57,000
$150,001 and over $22,637 + 21% on excess
  • 8.79% 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%
Nova Scotia 8.85% 3.33%

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