TaxTips.ca - Atlantic Provinces 2009 and 2010 Personal Marginal Income Tax Rates

New Brunswick (NB) Personal Income Tax Brackets and Rates
2010 Taxable Income	2010 Tax Rates				2009 Taxable Income	2009 Tax Rates
first $36,421	9.30%				first $35,707	9.65%
over $36,421 up to $72,843	12.50%				over $35,707 up to $71,415	14.50%
over $72,843 up to $118,427	13.30%				over $71,415 up to $116,105	16.00%
over $118,427	14.30%				over $116,105	17.00%
New Brunswick (NB) combined federal & provincial tax rates
2010 Taxable Income	2010 Marginal Tax Rates				2009 Taxable Income	2009 Marginal Tax Rates
	Other Income	Capital Gains	Canadian Dividends			Other Income	Capital Gains	Canadian Dividends
	Other Income	Capital Gains	Eligible Dividends	Small Business Dividends		Other Income	Capital Gains	Eligible Dividends	Small Business Dividends
first $36,421	24.30%	12.15%	-8.17%	7.08%	first $35,707	24.65%	12.33%	-9.16%	7.52%
over $36,421 up to $40,970	27.50%	13.75%	-3.56%	11.08%	over $35,707 up to $40,726	29.50%	14.75%	-2.13%	13.58%
over $40,970 up to $72,843	34.50%	17.25%	6.52%	19.83%	over $40,726 up to $71,415	36.50%	18.25%	8.02%	22.33%
over $72,843 up to $81,941	35.30%	17.65%	7.67%	20.83%	over $71,415 up to $81,452	38.00%	19.00%	10.20%	24.21%
over $81,941 up to $118,427	39.30%	19.65%	13.43%	25.83%	over $81,452 up to $116,105	42.00%	21.00%	16.00%	29.21%
over $118,427 up to $127,021	40.30%	20.15%	14.87%	27.08%	over $116,105 up to $126,264	43.00%	21.50%	17.45%	30.46%
over $127,021	43.30%	21.65%	19.19%	30.83%	over $126,264	46.00%	23.00%	21.80%	34.21%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
NB Basic Personal Amount
2010	Tax Rate				2009	Tax Rate
$8,777	9.30%				$8,605	9.65%
Federal Basic Personal Amount
2010	Tax Rate				2009	Tax Rate
$10,382	15.00%				$10,320	15.00%

Newfoundland & Labrador (NL) Personal Income Tax Brackets and Rates
2010 Taxable Income	2010 Tax Rates				2009 Taxable Income	2009 Tax Rates
first $31,278	7.70%				first $31,061	7.70%
over $31,278 up to $62,556	12.65%				over $31,061 up to $62,121	12.80%
over $62,556	14.40%				over $62,121	15.50%
2010 tax rates for 2 highest brackets reflect the average rate for 2010. Rates decreased July 1, 2010.
Newfoundland & Labrador (NL) combined federal & provincial tax rates
2010 Taxable Income	2010 Marginal Tax Rates				2009 Taxable Income	2009 Marginal Tax Rates
	Other Income	Capital Gains	Canadian Dividends			Other Income	Capital Gains	Canadian Dividends
	Other Income	Capital Gains	Eligible Dividends	Small Business Dividends		Other Income	Capital Gains	Eligible Dividends	Small Business Dividends
first $31,278	22.70%	11.35%	-9.03%	5.46%	first $31,061	22.70%	11.35%	-8.72%	5.46%
over $31,278 up to $40,970	27.65%	13.83%	-1.91%	11.65%	over $31,061 up to $40,726	27.80%	13.90%	-1.33%	11.83%
over $40,970 up to $62,556	34.65%	17.33%	8.17%	20.40%	over $40,726 up to $62,121	34.80%	17.40%	8.82%	20.58%
over $62,556 up to $81,941	36.40%	18.20%	10.69%	22.58%	over $62,121 up to $81,452	37.50%	18.75%	12.74%	23.96%
over $81,941 up to $127,021	40.40%	20.20%	16.45%	27.58%	over $81,452 up to $126,264	41.50%	20.75%	18.54%	28.96%
over $127,021	43.40%	21.70%	20.77%	31.33%	over $126,264	44.50%	22.25%	22.89%	32.71%
Above rates reflect changes from NL 2010 Budget. The 2010 Eligible Dividends rate is for dividends received after June 30, 2010. For eligible dividends received from January to June 2010, the marginal tax rate is approximately 2% higher (-7.02%, 0.11%, 10.19%, 12.71%, 18.47%, 22.79%)
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
NL Basic Personal Amount
2010	Tax Rate				2009	Tax Rate
$7,833	7.70%				$7,778	7.70%
Federal Basic Personal Amount
2010	Tax Rate				2009	Tax Rate
$10,382	15.00%				$10,320	15.00%

Nova Scotia (NS) Personal Income Tax Brackets and Rates Before Surtax
2010 Taxable Income	2010 Tax Rates				2009 Taxable Income	2009 Tax Rates
first $29,590	8.79%				first $29,590	8.79%
over $29,590 up to $59,180	14.95%				over $29,590 up to $59,180	14.95%
over $59,180 up to $93,000	16.67%				over $59,180 up to $93,000	16.67%
over $93,000 up to $150,000	17.50%				over $93,000	17.50%
over $150,000	21.00%				In 2009 a surtax applies to NS tax over $10,000
Nova Scotia (NS) combined federal & provincial tax rates including surtax
2010 Taxable Income	2010 Marginal Tax Rates				2009 Taxable Income	2009 Marginal Tax Rates
	Other Income	Capital Gains	Canadian Dividends			Other Income	Capital Gains	Canadian Dividends
	Other Income	Capital Gains	Eligible Dividends	Small Business Dividends		Other Income	Capital Gains	Eligible Dividends	Small Business Dividends
first $29,590	23.79%	11.90%	-4.17%	3.45%	first $29,590	23.79%	11.90%	-5.84%	3.45%
over $29,590 up to $40,970	29.95%	14.98%	4.70%	11.15%	over $29,590 up to $40,726	29.95%	14.98%	3.09%	11.15%
over $40,970 up to $59,180	36.95%	18.48%	14.78%	19.90%	over $40,726 up to $59,180	36.95%	18.48%	13.25%	19.90%
over $59,180 up to $81,941	38.67%	19.34%	17.25%	22.05%	over $59,180 up to $81,236	38.67%	19.34%	15.74%	22.05%
over $81,941 up to $93,000	42.67%	21.34%	23.01%	27.05%	over $81,236 up to $81,452	40.34%	20.17%	16.87%	23.17%
over $93,000 up to $127,021	43.50%	21.75%	24.21%	28.08%	over $81,452 up to $93,000	44.34%	22.17%	22.67%	28.17%
over $127,021 up to $150,000	46.50%	23.25%	28.53%	31.83%	over $93,000 up to $126,264	45.25%	22.63%	24.00%	29.31%
over $150,000	50.00%	25.00%	33.57%	36.21%	over $126,264	48.25%	24.13%	28.35%	33.06%
2010 tax rates reflect changes as per the NS 2010 Budget.
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
NS Surtax
The NS surtax is eliminated effective January 1, 2010					2009
					NS surtax rate (included in all above rates)				10%
					Surtax is on NS tax greater than				$ 10,000
					Person with only basic personal amount - surtax starts at taxable income of				$ 81,236
NS Basic Personal Amount
2010	Tax Rate				2009	Tax Rate
$8,231	8.79%				$7,981	8.79%
Federal Basic Personal Amount
2010	Tax Rate				2009	Tax Rate
$10,382	15.00%				$10,320	15.00%

Prince Edward Island (PE) Personal Income Tax Brackets and Rates Before Surtax
2010 Taxable Income	2010 Tax Rates				2009 Taxable Income	2009 Tax Rates
first $31,984	9.80%				first $31,984	9.80%
over $31,984 up to $63,969	13.80%				over $31,984 up to $63,969	13.80%
over $63,969	16.70%				over $63,969	16.70%
Prince Edward Island (PE) combined federal & provincial tax rates including surtax
2010 Taxable Income	2010 Marginal Tax Rates				2009 Taxable Income	2009 Marginal Tax Rates
	Other Income	Capital Gains	Canadian Dividends			Other Income	Capital Gains	Canadian Dividends
	Other Income	Capital Gains	Eligible Dividends⁽¹⁾	Small Business Dividends		Other Income	Capital Gains	Eligible Dividends	Small Business Dividends
first $31,984	24.80%	12.40%	-5.29%	11.71%	first $31,984	24.80%	12.40%	-6.77%	10.33%
over $31,984 up to $40,970	28.80%	14.40%	0.47%	16.71%	over $31,984 up to $40,726	28.80%	14.40%	-0.97%	15.33%
over $40,970 up to $63,969	35.80%	17.90%	10.55%	25.46%	over $40,726 up to $63,969	35.80%	17.90%	9.18%	24.08%
over $63,969 up to $81,941	38.70%	19.35%	14.73%	29.08%	over $63,969 up to $81,452	38.70%	19.35%	13.39%	27.71%
over $81,941 up to $98,143	42.70%	21.35%	20.49%	34.08%	over $81,452 up to $98,143	42.70%	21.35%	19.19%	32.71%
over $98,143 up to $127,021	44.37%	22.19%	21.38%	35.91%	over $98,143 up to $126,264	44.37%	22.19%	20.09%	34.40%
over $127,021	47.37%	23.69%	25.70%	39.66%	over $126,264	47.37%	23.69%	24.44%	38.15%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
PE Surtax
2010					2009
PE surtax rate (included in all above rates)				10%	PE surtax rate (included in all above rates)				10%
Surtax is on PE tax greater than				$ 12,500	Surtax is on PE tax greater than				$ 12,500
Person with only basic personal amount - surtax starts at taxable income of				$ 98,143	Person with only basic personal amount - surtax starts at taxable income of				$ 98,143
PE Basic Personal Amount
2010	Tax Rate				2009	Tax Rate
$7,708	9.80%				$7,708	9.80%
Federal Basic Personal Amount
2010	Tax Rate				2009	Tax Rate
$10,382	15.00%				$10,320	15.00%

Tax Rates -> 2009 and 2010 Tax Rates -> New Brunswick, Newfoundland & Labrador, Nova Scotia and Prince Edward Island 2009 and 2010 Personal Income Tax Rates

Atlantic Provinces