TaxTips.ca - 2006 and 2007 Personal Marginal Income Tax Rates

Federal Personal Income Tax Rates
2007 Taxable Income	2007 Marginal Tax Rates				2006 Taxable Income	2006 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 $37,178	15.00%	7.50%	-5.75%	2.08%	first $36,378	15.25%	7.63%	-5.39%	2.40%
over $37,178 up to $74,357	22.00%	11.00%	4.40%	10.83%	over $36,378 up to $72,756	22.00%	11.00%	4.40%	10.83%
over $74,357 up to $120,887	26.00%	13.00%	10.20%	15.83%	over $72,756 up to $118,285	26.00%	13.00%	10.20%	15.83%
over $120,887	29.00%	14.50%	14.55%	19.58%	over $118,285	29.00%	14.50%	14.55%	19.58%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
Federal Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$9,600	15.00%				$8,839	15.25%

Alberta (AB) combined federal & provincial tax rates
2007 Taxable Income	2007 Marginal Tax Rates				2006 Taxable Income	2006 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 $37,178	25.00%	12.50%	-2.85%	7.71%	first $36,378	25.25%	12.63%	-1.76%	7.40%
over $37,178 up to $74,357	32.00%	16.00%	7.30%	16.46%	over $36,378 up to $72,756	32.00%	16.00%	8.02%	15.83%
over $74,357 up to $120,887	36.00%	18.00%	13.10%	21.46%	over $72,756 up to $118,285	36.00%	18.00%	13.83%	20.83%
over $120,887	39.00%	19.50%	17.45%	25.21%	over $118,285	39.00%	19.50%	18.17%	24.58%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
AB Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$15,435	10.00%				$14,899	10.00%
Federal Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$9,600	15.00%				$8,839	15.25%

British Columbia (BC) combined federal & provincial tax rates
2007 Taxable Income	2007 Marginal Tax Rates				2006 Taxable Income	2006 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 $34,397	20.70%	10.35%	-14.89%	2.83%	first $33,755	21.30%	10.65%	-14.02%	3.58%
over $34,397 up to $37,178	23.65%	11.83%	-10.61%	6.52%	over $33,755 up to $36,378	24.40%	12.20%	-9.52%	7.46%
over $37,178 up to $68,794	30.65%	15.33%	-0.46%	15.27%	over $36,378 up to $67,511	31.15%	15.58%	0.27%	15.90%
over $68,794 up to $74,357	33.10%	16.55%	3.10%	18.33%	over $67,511 up to $72,756	33.70%	16.85%	3.96%	19.08%
over $74,357 up to $78,984	37.10%	18.55%	8.90%	23.33%	over $72,756 up to $77,511	37.70%	18.85%	9.76%	24.08%
over $78,984 up to $95,909	39.00%	19.50%	11.65%	25.71%	over $77,511 up to $94,121	39.70%	19.85%	12.67%	26.58%
over $95,909 up to $120,887	40.70%	20.35%	14.11%	27.83%	over $94,121 up to $118,285	40.70%	20.35%	14.11%	27.83%
over $120,887	43.70%	21.85%	18.46%	31.58%	over $118,285	43.70%	21.85%	18.46%	31.58%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
BC Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$9,027	5.70%				$8,858	6.05%
Federal Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$9,600	15.00%				$8,839	15.25%

Manitoba (MB) combined federal & provincial tax rates
2007 Taxable Income	2007 Marginal Tax Rates				2006 Taxable Income	2006 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 $30,544	25.90%	12.95%	-5.90%	11.12%	first $30,544	26.15%	13.08%	-5.53%	9.93%
over $30,544 up to $37,178	28.00%	14.00%	-2.85%	13.75%	over $30,544 up to $36,378	28.75%	14.37%	-1.76%	13.18%
over $37,178 up to $65,000	35.00%	17.50%	7.30%	22.50%	over $36,378 up to $65,000	35.50%	17.75%	8.02%	21.62%
over $65,000 up to $74,357	39.40%	19.70%	13.68%	28.00%	over $65,000 up to $72,756	39.40%	19.70%	13.68%	26.50%
over $74,357 up to $120,887	43.40%	21.70%	19.48%	33.00%	over $72,756 up to $118,285	43.40%	21.70%	19.48%	31.50%
over $120,887	46.40%	23.20%	23.83%	36.75%	over $118,285	46.40%	23.20%	23.83%	35.25%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
MB Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$7,834	10.90%				$7,734	10.90%
Federal Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$9,600	15.00%				$8,839	15.25%

New Brunswick (NB) combined federal & provincial tax rates
2007 Taxable Income	2007 Marginal Tax Rates				2006 Taxable Income	2006 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 $34,186	25.12%	12.56%	-8.48%	8.11%	first $33,450	24.93%	12.47%	-8.75%	9.87%
over $34,186 up to $37,178	30.48%	15.24%	-0.70%	14.81%	over $33,450 up to $36,378	30.07%	15.03%	-1.30%	16.30%
over $37,178 up to $68,374	37.48%	18.74%	9.45%	23.56%	over $36,378 up to $66,902	36.82%	18.41%	8.49%	24.73%
over $68,374 up to $74,357	38.80%	19.40%	11.36%	25.21%	over $66,902 up to $72,756	38.52%	19.26%	10.95%	26.86%
over $74,357 up to $111,161	42.80%	21.40%	17.16%	30.21%	over $72,756 up to $108,768	42.52%	21.26%	16.75%	31.86%
over $111,161 up to $120,887	43.95%	21.98%	18.83%	31.65%	over $108,768 up to $118,285	43.84%	21.92%	18.67%	33.51%
over $120,887	46.95%	23.48%	23.18%	35.40%	over $118,285	46.84%	23.42%	23.02%	37.26%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
NB Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$8,239	10.12%				$8,061	9.68%
Federal Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$9,600	15.00%				$8,839	15.25%

Newfoundland & Labrador (NL) combined federal & provincial tax rates including surtax
2007 Taxable Income	2007 Marginal Tax Rates				2006 Taxable Income	2006 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 $29,886	24.64%	12.32%	-1.41%	7.88%	first $29,590	25.82%	12.91%	0.30%	9.36%
over $29,886 up to $37,178	29.98%	14.99%	6.33%	14.56%	over $29,590 up to $36,378	31.41%	15.71%	8.40%	16.35%
over $37,178 up to $59,772	36.98%	18.49%	16.48%	23.31%	over $36,378 up to $58,597	38.16%	19.08%	18.19%	24.78%
over $59,772 up to $62,469	39.26%	19.63%	19.78%	26.16%	over $58,597 up to $59,180	39.61%	19.81%	19.43%	26.04%
over $62,469 up to $74,357	40.04%	20.02%	20.48%	26.85%	over $59,180 up to $72,756	41.64%	20.82%	22.37%	28.57%
over $74,357 up to $120,887	44.04%	22.02%	26.28%	31.85%	over $72,756 up to $118,285	45.64%	22.82%	28.17%	33.57%
over $120,887	47.04%	23.52%	30.63%	35.60%	over $118,285	48.64%	24.32%	32.52%	37.32%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
NL Surtax
2007					2006
NL surtax rate (included in above rates)				5%	NL surtax rate (included in above rates)				9%
Surtax is on NL tax greater than				$ 7,102	Surtax is on NL tax greater than				$ 7,032
Person with only basic personal amount - surtax starts at taxable income of				$ 62,469	Person with only basic personal amount - surtax starts at taxable income of				$ 58,597
NL Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$7,484	9.64%				$7,410	10.57%
Federal Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$9,600	15.00%				$8,839	15.25%

Northwest Territories (NT) combined federal & territorial tax rates
2007 Taxable Income	2007 Marginal Tax Rates				2006 Taxable Income	2006 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 $35,315	20.90%	10.45%	-13.87%	1.96%	first $34,555	21.15%	10.58%	-13.51%	2.27%
over $35,315 up to $37,178	23.60%	11.80%	-9.96%	5.33%	over $34,555 up to $36,378	23.85%	11.93%	-9.59%	5.65%
over $37,178 up to $70,631	30.60%	15.30%	0.19%	14.08%	over $36,378 up to $69,110	30.60%	15.30%	0.19%	14.08%
over $70,631 up to $74,357	34.20%	17.10%	5.41%	18.58%	over $69,110 up to $72,756	34.20%	17.10%	5.41%	18.58%
over $74,357 up to $114,830	38.20%	19.10%	11.21%	23.58%	over $72,756 up to $112,358	38.20%	19.10%	11.21%	23.58%
over $114,830 up to $120,887	40.05%	20.03%	13.90%	25.90%	over $112,358 up to $118,285	40.05%	20.03%	13.90%	25.90%
over $120,887	43.05%	21.53%	18.25%	29.65%	over $118,285	43.05%	21.53%	18.25%	29.65%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
NT Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$12,125	5.90%				$11,864	5.90%
Federal Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$9,600	15.00%				$8,839	15.25%

Nova Scotia (NS) combined federal & provincial tax rates including surtax
2007 Taxable Income	2007 Marginal Tax Rates				2006 Taxable Income	2006 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%	-5.84%	3.45%	first $29,590	24.04%	12.02%	-5.47%	3.76%
over $29,590 up to $37,178	29.95%	14.98%	3.10%	11.15%	over $29,590 up to $36,378	30.20%	15.10%	3.46%	11.46%
over $37,178 up to $59,180	36.95%	18.48%	13.25%	19.90%	over $36,378 up to $59,180	36.95%	18.48%	13.25%	19.90%
over $59,180 up to $74,357	38.67%	19.34%	15.74%	22.05%	over $59,180 up to $72,756	38.67%	19.34%	15.74%	22.05%
over $74,357 up to $80,972	42.67%	21.33%	21.54%	27.05%	over $72,756 up to $80,840	42.67%	21.33%	21.54%	27.05%
over $80,972 up to $93,000	44.34%	22.17%	22.67%	28.17%	over $80,840 up to $93,000	44.34%	22.17%	22.67%	28.17%
over $93,000 up to $120,887	45.25%	22.63%	24.00%	29.31%	over $93,000 up to $118,285	45.25%	22.63%	24.00%	29.31%
over $120,887	48.25%	24.13%	28.35%	33.06%	over $118,285	48.25%	24.13%	28.35%	33.06%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
NS Surtax
2007					2006
NS surtax rate (included in all above rates)				10%	NS surtax rate (included in all above rates)				10%
Surtax is on NS tax greater than				$ 10,000	Surtax is on NS tax greater than				$ 10,000
Person with only basic personal amount - surtax starts at taxable income of				$ 80,972	Person with only basic personal amount - surtax starts at taxable income of				$ 80,840
NS Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$7,481	8.79%				$7,231	8.79%
Federal Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$9,600	15.00%				$8,839	15.25%

Nunavut (NU) combined federal & territorial tax rates
2007 Taxable Income	2007 Marginal Tax Rates				2006 Taxable Income	2006 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 $37,178	19.00%	9.50%	-8.94%	2.08%	first $36,378	19.25%	9.63%	-8.58%	2.40%
over $37,178 up to $74,357	29.00%	14.50%	5.56%	14.58%	over $36,378 up to $72,756	29.00%	14.50%	5.56%	14.58%
over $74,357 up to $120,887	35.00%	17.50%	14.26%	22.08%	over $72,756 up to $118,285	35.00%	17.50%	14.26%	22.08%
over $120,887	40.50%	20.25%	22.24%	28.96%	over $118,285	40.50%	20.25%	22.24%	28.96%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
NU Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$11,149	4.00%				$10,909	4.00%
Federal Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$9,600	15.00%				$8,839	15.25%

Ontario (ON) combined federal & provincial tax rates including surtaxes
2007 Taxable Income	2007 Marginal Tax Rates				2006 Taxable Income	2006 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 $35,488	21.05%	10.53%	-6.69%	3.23%	first $34,758	21.30%	10.65%	-6.04%	3.55%
over $35,488 up to $37,178	24.15%	12.08%	-2.20%	7.11%	over $34,758 up to $36,378	24.40%	12.20%	-1.55%	7.42%
over $37,178 up to $62,485	31.15%	15.58%	7.95%	15.86%	over $36,378 up to $61,206	31.15%	15.58%	8.24%	15.86%
over $62,485 up to $70,976	32.98%	16.49%	8.66%	16.86%	over $61,206 up to $69,517	32.98%	16.49%	9.01%	16.86%
over $70,976 up to $73,625	35.39%	17.70%	12.16%	19.88%	over $69,517 up to $72,102	35.39%	17.70%	12.51%	19.88%
over $73,625 up to $74,357	39.41%	19.70%	14.49%	22.59%	over $72,102 up to $72,756	39.41%	19.70%	14.94%	22.59%
over $74,357 up to $120,887	43.41%	21.70%	20.29%	27.59%	over $72,756 up to $118,285	43.41%	21.70%	20.74%	27.59%
over $120,887	46.41%	23.20%	24.64%	31.34%	over $118,285	46.41%	23.20%	25.09%	31.34%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount). Marginal tax rates above do not include the Ontario Health Premium, which increases the above rates by up to 1.2%
ON Surtaxes
2007					2006
ON surtax rate (included in above rates)			20%	36%	ON surtax rate (included in above rates)			20%	36%
Surtax is on ON tax greater than			$ 4,100	$ 5,172	Surtax is on ON tax greater than			$ 4,016	$ 5,065
Person with only basic personal amount - surtax starts at taxable income of			$ 62,485	$ 73,625	Person with only basic personal amount - surtax starts at taxable income of			$ 61,206	$ 72,102
Note that the 36% surtax is in addition to the 20% surtax, for a total surtax of 56%.
ON Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$8,553	6.05%				$8,377	6.05%
Federal Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$9,600	15.00%				$8,839	15.25%

Prince Edward Island (PE) combined federal & provincial tax rates including surtax
2007 Taxable Income	2007 Marginal Tax Rates				2006 Taxable Income	2006 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 $31,369	24.80%	12.40%	-6.77%	6.21%	first $30,754	25.05%	12.53%	-6.40%	6.52%
over $31,369 up to $37,178	28.80%	14.40%	-0.97%	11.21%	over $30,754 up to $36,378	29.05%	14.52%	-0.60%	11.52%
over $37,178 up to $62,739	35.80%	17.90%	9.18%	19.96%	over $36,378 up to $51,858	35.80%	17.90%	9.18%	19.96%
over $62,739 up to $74,357	38.70%	19.35%	13.39%	23.58%	over $51,858 up to $61,509	37.18%	18.59%	9.66%	20.87%
over $74,357 up to $75,841	42.70%	21.35%	19.19%	28.58%	over $61,509 up to $72,756	40.37%	20.19%	14.29%	24.86%
over $75,841 up to $120,887	44.37%	22.19%	20.09%	29.86%	over $72,756 up to $118,285	44.37%	22.19%	20.09%	29.86%
over $120,887	47.37%	23.69%	24.44%	33.61%	over $118,285	47.37%	23.69%	24.44%	33.61%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
PE Surtax
2007					2006
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				$ 8,850	Surtax is on PE tax greater than				$ 5,200
Person with only basic personal amount - surtax starts at taxable income of				$ 75,841	Person with only basic personal amount - surtax starts at taxable income of				$ 51,858
PE Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$7,560	9.80%				$7,412	9.80%
Federal Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$9,600	15.00%				$8,839	15.25%

Quebec (QC) combined federal & provincial tax rates net of federal tax abatement
2007 Taxable Income	2007 Marginal Tax Rates				2006 Taxable Income	2006 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 $29,290	28.53%	14.26%	1.14%	11.74%	first $28,710	28.73%	14.37%	1.45%	12.00%
over $29,290 up to $37,178	32.53%	16.26%	6.94%	16.74%	over $28,710 up to $36,378	32.73%	16.37%	7.25%	17.00%
over $37,178 up to $58,595	38.37%	19.19%	15.42%	24.05%	over $36,378 up to $57,430	38.37%	19.19%	15.42%	24.05%
over $58,595 up to $74,357	42.37%	21.19%	21.22%	29.05%	over $57,430 up to $72,756	42.37%	21.19%	21.22%	29.05%
over $74,357 up to $120,887	45.71%	22.86%	26.06%	33.22%	over $72,756 up to $118,285	45.71%	22.86%	26.06%	33.22%
over $120,887	48.22%	24.11%	29.69%	36.35%	over $118,285	48.22%	24.11%	29.69%	36.35%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
The Quebec enhanced dividend tax credit is applicable to eligible dividends received after March 23, 2006.
QC Minimum Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$9,745	20.00%				$9,555	20.00%
Federal Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$9,600	15.00%				$8,839	15.25%

Saskatchewan (SK) combined federal & provincial tax rates
2007 Taxable Income	2007 Marginal Tax Rates				2006 Taxable Income	2006 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 $37,178	26.00%	13.00%	-5.75%	8.33%	first $36,378	26.25%	13.13%	-5.39%	6.15%
over $37,178 up to $38,405	33.00%	16.50%	4.40%	17.08%	over $36,378 up to $37,579	33.00%	16.50%	4.40%	14.58%
over $38,405 up to $74,357	35.00%	17.50%	7.30%	19.58%	over $37,579 up to $72,756	35.00%	17.50%	7.30%	17.08%
over $74,357 up to $109,729	39.00%	19.50%	13.10%	24.58%	over $72,756 up to $107,367	39.00%	19.50%	13.10%	22.08%
over $109,729 up to $120,887	41.00%	20.50%	16.00%	27.08%	over $107,367 up to $118,285	41.00%	20.50%	16.00%	24.58%
over $120,887	44.00%	22.00%	20.35%	30.83%	over $118,285	44.00%	22.00%	20.35%	28.33%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
SK Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$8,778	11.00%				$8,589	11.00%
Federal Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$9,600	15.00%				$8,839	15.25%

Yukon (YT) combined federal & territorial tax rates
2007 Taxable Income	2007 Marginal Tax Rates				2006 Taxable Income	2006 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 $37,178	22.04%	11.02%	-11.49%	5.32%	first $36,378	22.29%	11.15%	-11.13%	5.63%
over $37,178 up to $74,357	31.68%	15.84%	2.49%	17.37%	over $36,378 up to $72,756	31.68%	15.84%	2.49%	17.37%
over $74,357 up to $77,959	37.44%	18.72%	10.84%	24.57%	over $72,756 up to $77,477	37.44%	18.72%	10.84%	24.57%
over $77,959 up to $120,887	38.01%	19.01%	10.87%	25.01%	over $77,477 up to $118,285	38.01%	19.01%	10.87%	25.01%
over $120,887	42.40%	21.20%	17.23%	30.49%	over $118,285	42.40%	21.20%	17.23%	30.49%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
YT Surtax
2007					2006
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				$ 77,959	Person with only basic personal amount - surtax starts at taxable income of				$ 77,477
YT Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$8,929	7.04%				$8,839	7.04%
Federal Basic Personal Amount
2007	Tax Rate				2006	Tax Rate
$9,600	15.00%				$8,839	15.25%

Tax Rates -> Personal Income Tax Rates for 2006 and 2007

Personal Income Tax Rates for Canada and Provinces/Territories for 2006 and 2007