Provincial/Territorial tax rates for 2009

Provincial/Territorial tax rates for 2009

Under the current tax on income method, tax for all provinces (except Quebec) and territories is calculated the same way as federal tax.

Form 428 is used to calculate this provincial or territorial tax. Provincial or territorial specific non-refundable tax credits are also calculated on Form 428.

For complete details, see the Provincial or Territorial information and forms in your 2009 tax package.

Provincial / Territorial tax rates (combined chart)
Provinces / Territories Rate(s)
Newfoundland and Labrador 7.7% on the first $31,061 of taxable income, +
12.8% on the next $31,060, +
15.5% on the amount over $62,121
Prince Edward Island 9.8% on the first $31,984 of taxable income, +
13.8% on the next $31,985, +
16.7% on the amount over $63,969
Nova Scotia 8.79% on the first $29,590 of taxable income, +
14.95% on the next $29,590, +
16.67% on the next $33,820 +
17.5% on the amount over $93,000
New Brunswick 10.12% on the first $35,707 of taxable income, +
15.48% on the next $35,708, +
16.8% on the next $44,690, +
17.95% on the amount over $116,105
Quebec Contact Revenu Qu├ębec
Ontario 6.05% on the first $36,848 of taxable income, +
9.15% on the next $36,850, +
11.16% on the amount over $73,698
Manitoba 10.8% on the first $31,000 of taxable income, +
12.75% on the next $36,000, +
17.4% on the amount over $67,000
Saskatchewan 11% on the first $40,113 of taxable income, +
13% on the next $74,497, +
15% on the amount over $114,610
Alberta 10% of taxable income
British Columbia 5.06% on the first $35,716 of taxable income, +
7.7% on the next $35,717, +
10.5% on the next $10,581, +
12.29% on the next $17,574, +
14.7% on the amount over $99,588
Yukon 7.04% on the first $38,832 of taxable income, +
9.68% on the next $38,832, +
11.44% on the next $48,600, +
12.76% on the amount over $126,264
Northwest Territories 5.9% on the first $36,885 of taxable income, +
8.6% on the next $36,887, +
12.2% on the next $46,164, +
14.05% on the amount over $119,936
Nunavut 4% on the first $38,832 of taxable income, +
7% on the next $38,832, +
9% on the next $48,600, +
11.5% on the amount over $126,264

Source: Canada Revenue Agency