Quick Reference Card
Information up to date as of January 15, 20201
2020 BASIC FEDERAL PERSONAL EXEMPTION: $13,229
Top Marginal Rates
| Province | Bracket Threshold | Interest & Other Income | Capital Gains | Eligible Dividends | Non-Eligible Dividends |
|---|---|---|---|---|---|
| BC | $214,369 | 49.80% | 24.90% | 31.44% | 44.64% |
| AB | $314,929 | 48.00% | 24.00% | 31.71% | 42.30% |
| SK | $214,369 | 47.50% | 23.75% | 29.64% | 40.37% |
| MB | $214,369 | 50.40% | 25.20% | 37.78% | 46.67% |
| ON | $220,001 | 53.53% | 26.76% | 39.34% | 47.74% |
| QC | $214,369 | 53.31% | 26.65% | 40.11% | 47.14% |
| NB | $214,369 | 53.30% | 26.65% | 33.51% | 47.75% |
| NS | $214,369 | 54.00% | 27.00% | 41.58% | 48.27% |
| PEI | $214,369 | 51.37% | 25.69% | 34.22% | 45.23% |
| NL | $214,369 | 51.30% | 25.65% | 42.61% | 44.59% |
| YK | $500,001 | 48.00% | 24.00% | 28.92% | 42.17% |
| NT | $214,369 | 47.05% | 23.53% | 28.33% | 36.82% |
| NU | $214,369 | 44.50% | 22.25% | 33.08% | 37.79% |
Federal Brackets & Rates
| From | Up to | Rate |
|---|---|---|
| $13,230 | $48,535 | 15.00% |
| $48,536 | $97,069 | 20.50% |
| $97,070 | $150,473 | 26.00% |
| $150,474 | $214,368 | 29.00% |
| $214,369 | 33.00%
|
1Unless specified otherwise, tax rates reflect budget proposals and news releases current to January 15, 2020 and are combined (federal plus provincial) rates.
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