TaxTips.ca - Territories 2010 and 2011 Personal Marginal Tax Rates

Northwest Territories (NT) Personal Income Tax Brackets and Rates
2011 Taxable Income			2011 Tax Rates		2010 Taxable Income			2010 Tax Rates
first $37,626			5.90%		first $37,106			5.90%
over $37,626 up to $75,253			8.60%		over $37,106 up to $74,214			8.60%
over $75,253 up to $122,345			12.20%		over $74,214 up to $120,656			12.20%
over $122,345			14.05%		over $120,656			14.05%
Northwest Territories (NT) Combined Federal & Territorial 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 $37,626	20.90%	10.45%	-9.92%	1.96%	first $37,106	20.90%	10.45%	-12.09%	1.96%
over $37,626 up to $41,544	23.60%	11.80%	-6.11%	5.33%	over $37,106 up to $40,970	23.60%	11.80%	-8.20%	5.33%
over $41,544 up to $75,253	30.60%	15.30%	3.76%	14.08%	over $40,970 up to $74,214	30.60%	15.30%	1.88%	14.08%
over $75,253 up to $83,088	34.20%	17.10%	8.83%	18.58%	over $74,214 up to $81,941	34.20%	17.10%	7.06%	18.58%
over $83,088 up to $122,345	38.20%	19.10%	14.47%	23.58%	over $81,941 up to $120,656	38.20%	19.10%	12.82%	23.58%
over $122,345 up to $128,800	40.05%	20.03%	17.08%	25.90%	over $120,656 up to $127,021	40.05%	20.03%	15.49%	25.90%
over $128,800	43.05%	21.53%	21.31%	29.65%	over $127,021	43.05%	21.53%	19.81%	29.65%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount). Eligible dividend rates for 2011 revised June 25, 2011 re NT legislation changes.
NT Basic Personal Amount
2011	Tax Rate				2010	Tax Rate
$12,919	5.90%				$12,740	5.90%
Federal Basic Personal Amount
2011	Tax Rate				2010	Tax Rate
$10,527	15.00%				$10,382	15.00%

Nunavut (NU) Personal Income Tax Brackets and Rates
2011 Taxable Income			2011 Tax Rates		2010 Taxable Income			2010 Tax Rates
first $39,612			4.00%		first $39,065			4.00%
over $39,612 up to $79,224			7.00%		over $39,065 up to $78,130			7.00%
over $79,224 up to $128,800			9.00%		over $78,130 up to $127,021			9.00%
over $128,800			11.50%		over $127,021			11.50%
Nunavut (NU) Combined Federal & Territorial 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	Small Business Dividends				Eligible Dividends	Small Business Dividends
first $39,612	19.00%	9.50%	-4.58%	2.08%	first $39,065	19.00%	9.50%	-7.32%	2.08%
over $39,612 up to $41,544	22.00%	11.00%	-0.35%	5.83%	over $39,065 up to $40,970	22.00%	11.00%	-3.00%	5.83%
over $41,544 up to $79,224	29.00%	14.50%	9.52%	14.58%	over $40,970 up to $78,130	29.00%	14.50%	7.08%	14.58%
over $79,224 up to $83,088	31.00%	15.50%	12.34%	17.08%	over $78,130 up to $81,941	31.00%	15.50%	9.96%	17.08%
over $83,088 up to $128,800	35.00%	17.50%	17.98%	22.08%	over $81,941 up to $127,021	35.00%	17.50%	15.72%	22.08%
over $128,800	40.50%	20.25%	25.73%	28.96%	over $127,021	40.50%	20.25%	23.64%	28.96%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
NU Basic Personal Amount
2011	Tax Rate				2010	Tax Rate
$11,878	4.00%				$11,714	4.00%
Federal Basic Personal Amount
2011	Tax Rate				2010	Tax Rate
$10,527	15.00%				$10,382	15.00%

Yukon (YT) Personal Income Tax Brackets and Rates Before Surtax
2011 Taxable Income			2011 Tax Rates		2010 Taxable Income			2010 Tax Rates
first $41,544			7.04%		first $40,970			7.04%
over $41,544 up to $83,088			9.68%		over $40,970 up to $81,941			9.68%
over $83,088 up to $128,800			11.44%		over $81,941 up to $127,021			11.44%
over $128,800			12.76%		over $127,021			12.76%
Yukon (YT) Combined Federal & Territorial 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 $41,544	22.04%	11.02%	-13.36%	5.25%	first $40,970	22.04%	11.02%	-9.74%	5.32%
over $41,544 up to $80,966	31.68%	15.84%	0.23%	17.30%	over $40,970 up to $80,708	31.68%	15.84%	4.14%	17.37%
over $80,966 up to $83,088	32.16%	16.08%	-0.15%	17.62%	over $80,708 up to $81,941	32.16%	16.08%	4.06%	17.70%
over $83,088 up to $128,800	38.01%	19.01%	8.10%	24.93%	over $81,941 up to $127,021	38.01%	19.01%	12.48%	25.01%
over $128,800	42.40%	21.20%	14.28%	30.41%	over $127,021	42.40%	21.20%	18.80%	30.49%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount). Rates for eligible and non-eligible dividends as per Yukon Bill 92 passed December 10, 2010.
YT Surtax
2011					2010
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				$ 80,966	Person with only basic personal amount - surtax starts at taxable income of				$ 80,708
YT Basic Personal Amount
2011	Tax Rate				2010	Tax Rate
$10,527	7.04%				$10,382	7.04%
Federal Basic Personal Amount
2011	Tax Rate				2010	Tax Rate
$10,527	15.00%				$10,382	15.00%

Territories -> Tax Rates -> 2010 and 2011 Tax Rates -> Northwest Territories, Nunavut and Yukon Personal Marginal Income Tax Rates

Territories 2010 and 2011 Personal Income Tax Rates