TaxTips.ca - Territories 2013 and 2012 Personal Marginal 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.

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

Northwest Territories 2013 and 2012 Marginal Tax Rates

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

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

Nunavut 2013 and 2012 Marginal Tax Rates

Yukon 2013 and 2012 Marginal Tax Rates

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

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