Table 3 – Marginal rates (2016)
| Tax brackets | Other income | Capital gain | Dividends | |
| Eligible | Ordinary | |||
| % | % | % | % | |
| Prince Edward Island | ||||
|---|---|---|---|---|
| $11,475- $31,984 | 24.80 | 12.40 | 0.00 | 13.14 |
| $31,985 – $45,282 | 28.80 | 14.40 | 4.53 | 17.82 |
| $45,283- $63,939 | 34.30 | 17.15 | 12.12 | 24.25 |
| $63,940 – $90,563 | 37.20 | 18.60 | 16.12 | 27.64 |
| $90,564 – $98,145 | 42.70 | 21.35 | 23.71 | 34.08 |
| $98,146 – $140,388 | 44.37 | 22.19 | 24.56 | 35.68 |
| $140,389 – $200,000 | 47.37 | 23.69 | 28.70 | 37.59 |
| $200,001 and over | 51.37 | 25.69 | 34.22 | 43.87 |
| 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.