Marginal Rates 2018 | Raymond Chabot Grant Thornton

Tax Planning guide 2018-2019 Tables Marginal Rates 2018

Ontario

Marginal Rates 2018

This document is up to date as of August 31, 2018 and reflects the status of legislation, including proposed amendments at this date.

ONTARIO
Tax Brackets	Other Income	Capital Gain	Dividends¹
Tax Brackets	Other Income	Capital Gain	Eligible²	Ordinary³
	%	%	%	%
$15,000 – $42,960	20.05	10.03	0.0	7.81
$42,961 – $46,605	24.15	12.08	0.0	12.57
$46,606 – 75,653	29.65	14.83	6.39	18.95
$75,654 – $85,923	31.48	15.74	8.92	21.07
$85,924 – $89,133	33.89	16.95	12.24	23.87
$89,134 – $93,208	37.91	18.95	17.79	28.53
$93,209 – $144,489	43.41	21.70	25.38	34.91
$144,490 – $150,000	46.41	23.20	29.52	38.39
$150,001 – $205,842	47.97	23.98	31.67	40.20
$205,843 – $220,000	51.97	25.98	37.19	44.84
$220,001 et plus	53.53	26.76	39.34	46.65
ALL PROVINCES
Federal
except Québec	33.00	16.50	24.81	26.64
Quebec only	27.56	13.78	20.72	22.25
Provincial⁴
Alberta	48.00	24.00	31.71	41.64
British Columbia	49.80	24.90	34.20	43.73
Prince Edward Island	51.37	25.69	34.22	44.26
Manitoba	50.40	25.20	37.78	45.92
New Brunswick	53.30	26.65	33.51	46.88
Nova Scotia	54.00	27.00	41.58	47.33
Nunavut	44.50	22.25	33.08	36.78
Ontario	53.53	26.76	39.34	46.84
Quebec	53.31	26.65	39.89⁵	43.83⁶
Saskatchewan	47.75	23.88	29.64	39.60
Newfoundland and Labrador	51.30	25.65	42.61	43.81
Northwest Territories	47.05	23.53	28.33	35.98
Yukon	48.00	24.00	28.93	41.42

¹ Rates applicable to actual dividends received (not grossed-up).
² 38% gross-up.
³ 16% gross-up (17% in 2017; 15% as of 2019).
⁴ Combined rates, federal and provincial.
⁵ Rate applicable to dividends received after March 27, 2018 (39.83% for dividends received between January 1 and March 27, 2018).
⁶ Rate applicable to dividends received after March 27, 2018 (43.94% for dividends received between January 1 and March 27, 2018).

This document is up to date as of August 31, 2018 and reflects the status of legislation, including proposed amendments at this date.