Canada Revenue Agency
www.cra.gc.ca
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What are the income tax rates in Canada for 2009?
These are the rates that an individual will use when completing their 2009 income tax and benefit return. The information may change during the year to reflect updates to the law.
Federal tax rates for 2009 are:
- 15% on the first $40,726 of taxable income, +
- 22% on the next $40,726 of taxable income (on the portion of taxable income between $40,726 and $81,452), +
- 26% on the next $44,812 of taxable income (on the portion of taxable income between $81,452 and $126,264), +
- 29% of taxable income over $126,264.
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.
Use this column if your taxable income is $40,726 or less |
Use this column if your taxable income is more than $40,726, but not more than $81,452 |
Use this column if your taxable income is more than $81,452, 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 | − 40,726 |
− 81,452 |
− 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 | + 6,109 |
+ 15,069 |
+ 26,720 |
6 |
| Add lines 5 and 6 | = | = | = | = |
7 |
Provincial/Territorial 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.
| Provinces / Territories | Rate(s) |
|---|---|
| Newfoundland and Labrador | 7.7% on the first $31,061 of taxable income, + 12.8% on the next $31,060, + 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 | 9.65% on the first $35,707 of taxable income, + 14.5% on the next $35,708, + 16% on the next $44,690, + 17% on the amount over $116,105 |
| Quebec | Contact Revenu Québec |
| Ontario | 6.05% on the first $36,848 of taxable income, + 9.15% on the next $36,850, + 11.16% on the amount over $73,698 |
| 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 $40,113 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 $38,832, + 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 $36,887, + 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 $38,832, + 9% on the next $48,600, + 11.5% on the amount over $126,264 |