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Territories 2013 and 2012 Personal Tax Rates

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Territories
Tax Rates - 2012 and 2013 Marginal Tax Rates -> Northwest Territories, Nunavut and Yukon Personal Income Tax Rates

Territories 2013 and 2012 Personal Marginal Income Tax Rates

Please read the article Understanding the Tables of Personal Income Tax Rates.  

Northwest Territories 2013 and 2012 Marginal Tax Rates

Northwest Territories (NT)
Personal Income Tax Brackets and Tax Rates

2013 Taxable Income   2013 Tax Rates 2012 Taxable Income   2012 Tax Rates
first $39,453 5.90% first $38,679 5.90%
over $39,453 up to $78,908 8.60% over $38,679 up to $77,360 8.60%
over $78,908 up to $128,286 12.20% over $77,360 up to $125,771 12.20%
over $128,286 14.05% over $125,771 14.05%

Northwest Territories (NT)
Combined Federal & Territorial Tax Brackets and Tax Rates

2013 Taxable Income   2013 Marginal Tax Rates 2012 Taxable Income   2012 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible
Dividends
Non-Eligible
Dividends
Eligible
Dividends
Non-Eligible
Dividends
first $39,453 20.90% 10.45% -7.76% 1.96% first $38,679 20.90% 10.45% -7.76% 1.96%
over $39,453 up to $43,561 23.60% 11.80% -4.03% 5.33% over $38,679 up to $42,707 23.60% 11.80% -4.03% 5.33%
over $43,561 up to $78,908 30.60% 15.30% 5.63% 14.08% over $42,707 up to $77,360 30.60% 15.30% 5.63% 14.08%
over $78,908 up to $87,123 34.20% 17.10% 10.60% 18.58% over $77,360 up to $85,414 34.20% 17.10% 10.60% 18.58%
over $87,123 up to $128,286 38.20% 19.10% 16.12% 23.58% over $85,414 up to $125,771 38.20% 19.10% 16.12% 23.58%
over $128,286 up to $135,054 40.05% 20.03% 18.67% 25.90% over $125,771 up to $132,406 40.05% 20.03% 18.67% 25.90%
over $135,054 43.05% 21.53% 22.81% 29.65% over $132,406 43.05% 21.53% 22.81% 29.65%

Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).

NT Basic Personal Amount
2013 Tax Rate 2012 Tax Rate
$13,546 5.90% $13,280 5.90%
Federal Basic Personal Amount
2013 Tax Rate 2012 Tax Rate
$11,038 15.00% $10,822 15.00%

The NWT and Federal tax brackets and personal amounts were increased for 2013 by an indexation factor of 1.020.  NWT uses the Federal indexation factor.

Nunavut 2013 and 2012 Marginal Tax Rates

Nunavut (NU)
Personal Income Tax Brackets and Rates
2013 Taxable Income   2013 Tax Rates 2012 Taxable Income   2012 Tax Rates
first $41,535 4.00% first $40,721 4.00%
over $41,535 up to $83,071 7.00% over $40,721 up to $81,442 7.00%
over $83,071 up to $135,054 9.00% over $81,442 up to $132,406 9.00%
over $135,054 11.50% over $132,406 11.50%
Nunavut (NU)
Combined Federal & Territorial Tax Rates
2013 Taxable Income   2013 Marginal Tax Rates 2012 Taxable Income   2012 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible
Dividends
Small
Business
Dividends
Eligible
Dividends
Small
Business
Dividends
first $41,535 19.00% 9.50% -2.11% 2.08% first $40,721 19.00% 9.50% -2.11% 2.08%
over $41,535 up to $43,561 22.00% 11.00% 2.03% 5.83% over $40,721 up to $42,707 22.00% 11.00% 2.03% 5.83%
over $43,561 up to $83,071 29.00% 14.50% 11.69% 14.58% over $42,707 up to $81,442 29.00% 14.50% 11.69% 14.58%
over $83,071 up to $87,123 31.00% 15.50% 14.45% 17.08% over $81,442 up to $85,414 31.00% 15.50% 14.45% 17.08%
over $87,123 up to $135,054 35.00% 17.50% 19.97% 22.08% over $85,414 up to $132,406 35.00% 17.50% 19.97% 22.08%
over $135,054 40.50% 20.25% 27.56% 28.96% over $132,406 40.50% 20.25% 27.56% 28.96%

Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).

NU Basic Personal Amount
2013 Tax Rate 2012 Tax Rate
$12,455 4.00% $12,211 4.00%
Federal Basic Personal Amount
2013 Tax Rate 2012 Tax Rate
$11,038 15.00% $10,822 15.00%

The Nunavut and Federal tax brackets and personal amounts were increased for 2013 by an indexation factor of 1.020.  Nunavut uses the Federal indexation factor.

Yukon 2013 and 2012 Marginal Tax Rates

Yukon (YT)
Personal Income Tax Brackets and Rates Before Surtax
2013 Taxable Income   2013 Tax Rates 2012 Taxable Income   2012 Tax Rates
first $43,561 7.04% first $42,707 7.04%
over $43,561 up to $87,123 9.68% over $42,707 up to $85,414 9.68%
over $87,123 up to $135,054 11.44% over $85,414 up to $132,406 11.44%
over $135,054 12.76% over $132,406 12.76%
Yukon (YT)
Combined Federal & Territorial Tax Rates
2013 Taxable Income   2013 Marginal Tax Rates 2012 Taxable Income   2012 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible
Dividends
Non-Eligible
Dividends
Eligible
Dividends
Non-Eligible
Dividends
first $43,561 22.04% 11.02% -11.12% 5.25% first $42,707 22.04% 11.02% -11.12% 5.25%
over $43,561 up to $81,888 31.68% 15.84% 2.18% 17.30% over $42,707 up to $81,497 31.68% 15.84% 2.18% 17.30%
over $81,888 up to $87,123 32.16% 16.08% 1.81% 17.62% over $81,497 up to $85,414 32.16% 16.08% 1.81% 17.62%
over $87,123 up to $135,054 38.01% 19.01% 9.88% 24.93% over $85,414 up to $132,406 38.01% 19.01% 9.88% 24.93%
over $135,054 42.40% 21.20% 15.93% 30.41% over $132,406 42.40% 21.20% 15.93% 30.41%

Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).

YT Surtax
2013 2012
YT surtax rate (included in all above rates) 5% YT surtax rate (included in all above rates) 5%
Surtax is on YT tax greater than $ 6,000 Surtax is on YT tax greater than $ 6,000
Person with only basic personal amount - surtax starts at taxable income of $ 81,888 Person with only basic personal amount - surtax starts at taxable income of $ 81,497
YT Basic Personal Amount
2013 Tax Rate 2012 Tax Rate
$11,038 7.04% $10,822 7.04%
Federal Basic Personal Amount
2013 Tax Rate 2012 Tax Rate
$11,038 15.00% $10,822 15.00%

The Yukon and Federal tax brackets and personal amounts were increased for 2013 by an indexation factor of 1.020.  Yukon uses the Federal indexation factor.

Revised: September 20, 2017

 

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