Canada Tax Information / RRSP Contribution /RRSP Calculator / RESP Contribution / Tax Strategy / Canada GST

Canada Tax Information - Home

2009 Personal Income Tax Calculator | Tax Deadline 2009

2008 Personal Income Tax Rates | 2008 CPP & EI

2009 Income Tax Rates Canada

  • Federal Income Tax Rates for 2009
  • Provincial Income Tax Rates for 2009

  • Bookmark and Share

    Federal Income Tax Rates for 2009:

    • 15% on the first $38,832 of taxable income, +
    • 22% on the next $38,832 of taxable income (on the portion of taxable income between $38,832 and $77,664), +
    • 26% on the next $48,600 of taxable income (on the portion of taxable income between $77,664 and $126,264), +
    • 29% of taxable income over $120,887.

    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 $38,832 or less Use this column if your taxable income is more than $38,832, but not more than $77,664 Use this column if your taxable income is more than $77,664, but not more than $126,264 Use this column if your taxable income is more than $126,264  
    Enter your taxable income from line 260 of your return        

    1

    Base amount −        0 −     38,832 −    77,664 −  126,264

    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 +      5,825 +    14,368 +    27,004

    6

    Add lines 5 and 6 = = = =

    7


    Provincial Income Tax Rates for 2009:

    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 2009 tax package.

    Provincial / Territorial tax rates (combined chart)
    Provinces / Territories Rate(s)
    Newfoundland and Labrador 7.7% on the first $31,061 of taxable income, +
    12.8% on the next $31,062, +
    15.5% on the amount over $62,121
    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 amount over $93,000
    New Brunswick 10.12% on the first $35,707 of taxable income, +
    15.48% on the next $35,708, +
    16.8% on the next $44,690, +
    17.95% on the amount over $116,105
    Ontario 6.05% on the first $36,848 of taxable income, +
    9.15% on the next $36,849, +
    11.16% on the amount over $73,698
    Manitoba 10.8% on the first $31,000 of taxable income, +
    13% on the next $36,000, +
    17.4% on the amount over $67,000
    Saskatchewan 11% on the first $40,113 of taxable income, +
    13% on the next $74,497, +
    15% on the amount over $114,610
    Alberta 10% of taxable income
    British Columbia 5.06% on the first $35,716 of taxable income, +
    7.7% on the next $35,717, +
    10.5% on the next $10,581, +
    12.29% on the next $17,574, +
    14.7% on the amount over $99,588
    Yukon 7.04% on the first $38,832 of taxable income, +
    9.68% on the next $38,833, +
    11.44% on the next $48,600, +
    12.76% on the amount over $126,264
    Northwest Territories 5.9% on the first $36,885 of taxable income, +
    8.6% on the next $36,886, +
    12.2% on the next $46,164, +
    14.05% on the amount over $119,936
    Nunavut 4% on the first $38,832 of taxable income, +
    7% on the next $38,833, +
    9% on the next $48,600, +
    11.5% on the amount over $126,264