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Atlantic Provinces 2010 and 2011 Personal Tax Rates

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Atlantic Provinces
Tax Rates - 2010 and 2011 Tax Rates -> New Brunswick, Newfoundland & Labrador, Nova Scotia and Prince Edward Island Personal Income Tax Rates

 

 

 

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

The New Brunswick 2011 budget announced that the 14.3% rate on the highest tax bracket would be retained for 2011 and 2012.  The table below has been revised for this change.

New Brunswick (NB)
Personal Income Tax Brackets and Rates
2011 Taxable Income   2011 Tax Rates 2010 Taxable Income  2010 Tax Rates
first $37,150 9.10% first $36,421 9.30%
over $37,150 up to $74,300 12.10% over $36,421 up to $72,843 12.50%
over $74,300 up to $120,796 12.40% over $72,843 up to $118,427 13.30%
over $120,796 14.30% over $118,427 14.30%
New Brunswick (NB)
Combined Federal & Provincial Tax Rates
2011 Taxable Income   2011 Marginal Tax Rates 2010 Taxable Income  2010 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 $37,150 24.10% 12.05% -6.11% 6.83% first $36,421 24.30% 12.15% -8.17% 7.08%
over $37,150 up to $41,544 27.10% 13.55% -1.88% 10.58% over $36,421 up to $40,970 27.50% 13.75% -3.56% 11.08%
over $41,544 up to $74,300 34.10% 17.05% 7.99% 19.33% over $40,970 up to $72,843 34.50% 17.25% 6.52% 19.83%
over $74,300 up to $83,088 34.40% 17.20% 8.41% 19.71% over $72,843 up to $81,941 35.30% 17.65% 7.67% 20.83%
over $83,088 up to $120,796 38.40% 19.20% 14.05% 24.71% over $81,941 up to $118,427 39.30% 19.65% 13.43% 25.83%
over $120,796 up to $128,800 40.30% 20.15% 16.73% 27.08% over $118,427 up to $127,021 40.30% 20.15% 14.87% 27.08%
over $128,800 43.30% 21.65% 20.96% 30.83% over $127,021 43.30% 21.65% 19.19% 30.83%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
2011 tax rates revised as per NB 2011 Budget.
NB Basic Personal Amount
2011 Tax Rate 2010 Tax Rate
$8,953 9.10% $8,777 9.30%
Federal Basic Personal Amount
2011 Tax Rate 2010 Tax Rate
$10,527 15.00% $10,382 15.00%
 
Newfoundland & Labrador (NL)
Personal Income Tax Brackets and Rates
2011 Taxable Income   2011 Tax Rates 2010 Taxable Income  2010 Tax Rates
first $31,904 7.70% first $31,278 7.70%
over $31,904 up to $63,807 12.50% over $31,278 up to $62,556 12.65%
over $63,807 13.30% over $62,556 14.40%
Newfoundland & Labrador (NL)
Combined Federal & Provincial Tax Rates
2011 Taxable Income   2011 Marginal Tax Rates 2010 Taxable Income  2010 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 $31,904 22.70% 11.35% -6.68% 5.46% first $31,278 22.70% 11.35% -9.03% 5.46%
over $31,904 up to $41,544 27.50% 13.75% 0.09% 11.46% over $31,278 up to $40,970 27.65% 13.83% -1.91% 11.65%
over $41,544 up to $63,807 34.50% 17.25% 9.96% 20.21% over $40,970 up to $62,556 34.65% 17.33% 8.17% 20.40%
over $63,807 up to $83,088 35.30% 17.65% 11.09% 21.21% over $62,556 up to $81,941 36.40% 18.20% 10.69% 22.58%
over $83,088 up to $128,800 39.30% 19.65% 16.73% 26.21% over $81,941 up to $127,021 40.40% 20.20% 16.45% 27.58%
over $128,800 42.30% 21.15% 20.96% 29.96% over $127,021 43.40% 21.70% 20.77% 31.33%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
                   
NL Basic Personal Amount
2011 Tax Rate 2010 Tax Rate
$7,989 7.70% $7,833 7.70%
Federal Basic Personal Amount
2011 Tax Rate 2010 Tax Rate
$10,527 15.00% $10,382 15.00%
 
Nova Scotia (NS)
Personal Income Tax Brackets and Rates
2011 Taxable Income   2011 Tax Rates 2010 Taxable Income  2010 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 up to $150,000 17.50%
over $150,000 21.00% over $150,000 21.00%
Nova Scotia (NS)
Combined Federal & Provincial Tax Rates
2011 Taxable Income   2011 Marginal Tax Rates 2010 Taxable Income  2010 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 $29,590 23.79% 11.90% -2.11% 3.45% first $29,590 23.79% 11.90% -4.37% 3.45%
over $29,590 up to $41,544 29.95% 14.98% 6.58% 11.15% over $29,590 up to $40,970 29.95% 14.98% 4.50% 11.15%
over $41,544 up to $59,180 36.95% 18.48% 16.45% 19.90% over $40,970 up to $59,180 36.95% 18.48% 14.58% 19.90%
over $59,180 up to $83,088 38.67% 19.34% 18.87% 22.05% over $59,180 up to $81,941 38.67% 19.34% 17.06% 22.05%
over $83,088 up to $93,000 42.67% 21.33% 24.51% 27.05% over $81,941 up to $93,000 42.67% 21.33% 22.82% 27.05%
over $93,000 up to $128,800 43.50% 21.75% 25.68% 28.08% over $93,000 up to $127,021 43.50% 21.75% 24.01% 28.08%
over $128,800 up to $150,000 46.50% 23.25% 29.91% 31.83% over $127,021 up to $150,000 46.50% 23.25% 28.33% 31.83%
over $150,000 50.00% 25.00% 34.85% 36.21% over $150,000 50.00% 25.00% 33.37% 36.21%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
The 2011 rate for eligible dividends assumes that legislation to be introduced in the 2011 Nova Scotia budget will set the 2011 enhanced dividend tax credit rate to be the same as the 2010 rate.
NS Basic Personal Amount
2011 Tax Rate 2010 Tax Rate
$8,481 8.79% $8,231 8.79%
Federal Basic Personal Amount
2011 Tax Rate 2010 Tax Rate
$10,527 15.00% $10,382 15.00%

The 2011 NS Basic Personal Amount is as per the NS 2011 Budget.

 
Prince Edward Island (PE)
Personal Income Tax Brackets and Rates Before Surtax
2011 Taxable Income   2011 Tax Rates 2010 Taxable Income  2010 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
2011 Taxable Income   2011 Marginal Tax Rates 2010 Taxable Income  2010 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible
Dividends(1)
Non-Eligible
Dividends
Eligible
Dividends(1)
Non-Eligible
Dividends
first $31,984 24.80% 12.40% -3.01% 13.08% first $31,984 24.80% 12.40% -5.29% 11.71%
over $31,984 up to $41,544 28.80% 14.40% 2.63% 18.08% over $31,984 up to $40,970 28.80% 14.40% 0.47% 16.71%
over $41,544 up to $63,969 35.80% 17.90% 12.50% 26.83% over $40,970 up to $63,969 35.80% 17.90% 10.55% 25.46%
over $63,969 up to $83,088 38.70% 19.35% 16.59% 30.46% over $63,969 up to $81,941 38.70% 19.35% 14.73% 29.08%
over $83,088 up to $98,145 42.70% 21.35% 22.23% 35.46% over $81,941 up to $98,143 42.70% 21.35% 20.49% 34.08%
over $98,145 up to $128,800 44.37% 22.19% 23.10% 37.42% over $98,143 up to $127,021 44.37% 22.19% 21.38% 35.91%
over $128,800 47.37% 23.69% 27.33% 41.17% over $127,021 47.37% 23.69% 25.70% 39.66%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
PE Surtax
2011 2010
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 $ 98,145 Person with only basic personal amount - surtax starts at taxable income of $ 98,143
PE Basic Personal Amount
2011 Tax Rate 2010 Tax Rate
$7,708 9.80% $7,708 9.80%
Federal Basic Personal Amount
2011 Tax Rate 2010 Tax Rate
$10,527 15.00% $10,382 15.00%
 

(1)  PEI dividend tax credit rate for eligible dividends revised by Bill 26, Income Tax (Dividend Tax Credits) Amendment Act in December 2010.

 

Revised: September 20, 2017

 

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