TaxTips.ca - Atlantic Provinces 2010 and 2011 Personal Marginal Tax Rates

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%

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

Atlantic Provinces 2010 and 2011 Personal Income Tax Rates