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

Northwest Territories (NT) Personal Income Tax Brackets and Rates
2010 Taxable Income	2010 Tax Rates				2009 Taxable Income	2009 Tax Rates
first $37,106	5.90%				first $36,885	5.90%
over $37,106 up to $74,214	8.60%				over $36,885 up to $73,772	8.60%
over $74,214 up to $120,656	12.20%				over $73,772 up to $119,936	12.20%
over $120,656	14.05%				over $119,936	14.05%
Northwest Territories (NT) combined federal & territorial 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 $37,106	20.90%	10.45%	-12.09%	1.96%	first $36,885	20.90%	10.45%	-13.87%	1.96%
over $37,106 up to $40,970	23.60%	11.80%	-8.20%	5.33%	over $36,885 up to $40,726	23.60%	11.80%	-9.96%	5.33%
over $40,970 up to $74,214	30.60%	15.30%	1.88%	14.08%	over $40,726 up to $73,772	30.60%	15.30%	0.19%	14.08%
over $74,214 up to $81,941	34.20%	17.10%	7.06%	18.58%	over $73,772 up to $81,452	34.20%	17.10%	5.41%	18.58%
over $81,941 up to $120,656	38.20%	19.10%	12.82%	23.58%	over $81,452 up to $119,936	38.20%	19.10%	11.21%	23.58%
over $120,656 up to $127,021	40.05%	20.03%	15.49%	25.90%	over $119,936 up to $126,264	40.05%	20.03%	13.90%	25.90%
over $127,021	43.05%	21.53%	19.81%	29.65%	over $126,264	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
2010	Tax Rate				2009	Tax Rate
$12,740	5.90%				$12,664	5.90%
Federal Basic Personal Amount
2010	Tax Rate				2009	Tax Rate
$10,382	15.00%				$10,320	15.00%

Nunavut (NU) Personal Income Tax Brackets and Rates
2010 Taxable Income	2010 Tax Rates				2009 Taxable Income	2009 Tax Rates
first $39,065	4.00%				first $38,832	4.00%
over $39,065 up to $78,130	7.00%				over $38,832 up to $77,664	7.00%
over $78,130 up to $127,021	9.00%				over $77,664 up to $126,264	9.00%
over $127,021	11.50%				over $126,264	11.50%
Nunavut (NU) combined federal & territorial 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 $39,065	19.00%	9.50%	-7.32%	2.08%	first $38,832	19.00%	9.50%	-8.95%	2.08%
over $39,065 up to $40,970	22.00%	11.00%	-3.00%	5.83%	over $38,832 up to $40,726	22.00%	11.00%	-4.60%	5.83%
over $40,970 up to $78,130	29.00%	14.50%	7.08%	14.58%	over $40,726 up to $77,664	29.00%	14.50%	5.55%	14.58%
over $78,130 up to $81,941	31.00%	15.50%	9.96%	17.08%	over $77,664 up to $81,452	31.00%	15.50%	8.45%	17.08%
over $81,941 up to $127,021	35.00%	17.50%	15.72%	22.08%	over $81,452 up to $126,264	35.00%	17.50%	14.25%	22.08%
over $127,021	40.50%	20.25%	23.64%	28.96%	over $126,264	40.50%	20.25%	22.23%	28.96%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
NU Basic Personal Amount
2010	Tax Rate				2009	Tax Rate
$11,714	4.00%				$11,644	4.00%
Federal Basic Personal Amount
2010	Tax Rate				2009	Tax Rate
$10,382	15.00%				$10,320	15.00%

Yukon (YT) Personal Income Tax Brackets and Rates Before Surtax
2010 Taxable Income	2010 Tax Rates				2009 Taxable Income	2009 Tax Rates
first $40,970	7.04%				first $40,726	7.04%
over $40,970 up to $81,941	9.68%				over $40,726 up to $81,452	9.68%
over $81,941 up to $127,021	11.44%				over $81,452 up to $126,264	11.44%
over $127,021	12.76%				over $126,264	12.76%
Yukon (YT) combined federal & territorial 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 $40,970	22.04%	11.02%	-9.74%	5.32%	first $40,726	22.04%	11.02%	-11.49%	5.32%
over $40,970 up to $80,708	31.68%	15.84%	4.14%	17.37%	over $40,726 up to $80,595	31.68%	15.84%	2.49%	17.37%
over $80,708 up to $81,941	32.16%	16.08%	4.06%	17.70%	over $80,595 up to $81,452	32.16%	16.08%	2.39%	17.70%
over $81,941 up to $127,021	38.01%	19.01%	12.48%	25.01%	over $81,452 up to $126,264	38.01%	19.01%	10.87%	25.01%
over $127,021	42.40%	21.20%	18.80%	30.49%	over $126,264	42.40%	21.20%	17.23%	30.49%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount). Yukon has not yet announced if their dividend tax credit rates will be revised for 2010 due to the reduction in the gross-up for eligible dividends.
YT Surtax
2010					2009
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				$ 80,708	Person with only basic personal amount - surtax starts at taxable income of				$ 80,595
YT Basic Personal Amount
2010	Tax Rate				2009	Tax Rate
$10,382	7.04%				$10,320	7.04%
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 -> Northwest Territories, Nunavut and Yukon 2009 and 2010 Personal Marginal Income Tax Rates

Territories 2009 and 2010 Personal Income Tax Rates