What are the income tax rates in Canada for 2011?

Federal tax rates for 2011 are:

• 15% on the first $41,544 of taxable income, +
• 22% on the next $41,544 of taxable income (on the portion of taxable income between $41,544 and $83,088), +
• 26% on the next $45,712 of taxable income (on the portion of taxable income between $83,088 and $128,800), +
• 29% of taxable income over $128,800.

The chart below reproduces the first calculation that has to be made on Page 2 of Schedule 1 of the tax package to calculate net federal tax. Page 1 is used to calculate federal non-refundable tax credits.

Federal tax on taxable income manual calculation chart

	Use this column if your taxable income is $41,544 or less	Use this column if your taxable income is more than $41,544, but not more than $83,088	Use this column if your taxable income is more than $83,088, but not more than $128,800	Use this column if your taxable income is more than $128,800
Enter your taxable income from line 260 of your return					1
Base amount	−        0	−     41,544	−    83,088	−  128,800	2
Line 1 minus line 2 (this amount cannot be negative)	=	=	=	=	3
Federal tax rate	×    15%	×      22%	×      26%	×      29%	4
Multiply the amount on line 3 by the tax rate on line 4	=	=	=	=	5
Tax on the amount from line 2	+       0	+      6,232	+    15,371	+    27,256	6
Add lines 5 and 6	=	=	=	=	7

Provincial/Territorial tax rates for 2011

Under the current tax on income method, tax for all provinces (except Quebec) and territories is calculated the same way as federal tax.
Form 428 is used to calculate this provincial or territorial tax. Provincial or territorial specific non-refundable tax credits are also calculated on Form 428.


For complete details, see the Provincial or Territorial information and forms in your 2011 tax package.

Provincial / Territorial tax rates (combined chart)

Provinces / Territories	Rate(s)
Newfoundland and Labrador	7.7% on the first $31,904 of taxable income, + 12.5% on the next $31,903, + 13.3% on the amount over $63,807
Prince Edward Island	9.8% on the first $31,984 of taxable income, + 13.8% on the next $31,985, + 16.7% on the amount over $63,969
Nova Scotia	8.79% on the first $29,590 of taxable income, + 14.95% on the next $29,590, + 16.67% on the next $33,820 + 17.5% on the next $57,000 21% on the amount over $150,000
New Brunswick	9.1% on the first $37,150 of taxable income, + 12.1% on the next $37,150, + 12.4% on the next $46,496, + 14.3% on the amount over $120,796
Quebec	See Income tax rates (Revenu Québec Web site).
Ontario	5.05% on the first $37,774 of taxable income, + 9.15% on the next $37,776, + 11.16% on the amount over $75,550
Manitoba	10.8% on the first $31,000 of taxable income, + 12.75% on the next $36,000, + 17.4% on the amount over $67,000
Saskatchewan	11% on the first $40,919 of taxable income, + 13% on the next $75,992, + 15% on the amount over $116,911
Alberta	10% of taxable income
British Columbia	5.06% on the first $36,146 of taxable income, + 7.7% on the next $36,147, + 10.5% on the next $10,708, + 12.29% on the next $17,786, + 14.7% on the amount over $100,787
Yukon	7.04% on the first $41,544 of taxable income, + 9.68% on the next $41,544, + 11.44% on the next $45,712, + 12.76% on the amount over $128,800
Northwest Territories	5.9% on the first $37,626 of taxable income, + 8.6% on the next $37,627, + 12.2% on the next $47,092, + 14.05% on the amount over $122,345
Nunavut	4% on the first $39,612 of taxable income, + 7% on the next $39,612, + 9% on the next $49,576, + 11.5% on the amount over $128,800

source : http://www.cra-arc.gc.ca/tx/ndvdls/fq/txrts-eng.html#provincial