 |
|
|
|
2012 Taxable Income
|
2012 Marginal Tax Rates
|
|
Other
Income
|
Capital
Gains
|
Canadian Dividends
|
|
Eligible
Dividends
|
Non-Eligible
Dividends
|
|
first $39,020
|
20.05%
|
10.03%
|
-1.89%
|
2.77%
|
|
over $39,020 up to $42,707
|
24.15%
|
12.08%
|
3.77%
|
7.90%
|
|
over $42,707 up to $68,719
|
31.15%
|
15.58%
|
13.43%
|
16.65%
|
|
over $68,719 up to $78,043
|
32.98%
|
16.49%
|
14.19%
|
17.81%
|
|
over $78,043 up to $80,963
|
35.39%
|
17.70%
|
17.52%
|
20.82%
|
|
over $80,963 up to $85,414
|
39.41%
|
19.70%
|
19.88%
|
23.82%
|
|
over $85,414 up to $132,406
|
43.41%
|
21.70%
|
25.40%
|
28.82%
|
|
over $132,406
|
46.41%
|
23.20%
|
29.54%
|
32.57%
|
|
|
|
|
|
2010 Taxable Income
|
2010 Marginal Tax Rates
|
|
Other
Income
|
Capital
Gains
|
Canadian Dividends
|
|
Eligible
Dividends
|
Small
Business
Dividends
|
|
first $37,106
|
20.05%
|
10.03%
|
-6.23%
|
3.16%
|
|
over $37,106 up to $40,970
|
24.15%
|
12.08%
|
-0.32%
|
7.90%
|
|
over $40,970 up to $65,345
|
31.15%
|
15.58%
|
9.76%
|
16.65%
|
|
over $65,345 up to $74,214
|
32.98%
|
16.49%
|
10.55%
|
17.81%
|
|
over $74,214 up to $76,986
|
35.39%
|
17.70%
|
14.02%
|
20.82%
|
|
over $76,986 up to $81,941
|
39.41%
|
19.70%
|
16.49%
|
23.82%
|
|
|
|
|
|
|
2011 Taxable Income
|
2011 Marginal Tax Rates
|
|
Other
Income
|
Capital
Gains
|
Canadian Dividends
|
|
Eligible
Dividends
|
Non-eligible Dividends
|
|
first $37,774
|
20.05%
|
10.03%
|
-6.23%
|
3.16%
|
|
over $37,774 up to $41,544
|
24.15%
|
12.08%
|
-0.32%
|
7.90%
|
|
over $41,544 up to $65,345
|
31.15%
|
15.58%
|
9.76%
|
16.65%
|
|
over $65,345 up to $74,214
|
32.98%
|
16.49%
|
10.55%
|
17.81%
|
|
over $74,214 up to $76,986
|
35.39%
|
17.70%
|
14.02%
|
20.82%
|
|
over $76,986 up to $81,941
|
39.41%
|
19.70%
|
16.49%
|
23.82%
|
|
|
|
|
|
2009 Taxable Income
|
2009 Marginal Tax Rates
|
|
Other
Income
|
Capital
Gains
|
Canadian Dividends
|
|
Eligible
Dividends
|
Small
Business
Dividends
|
|
first $36,848
|
21.05%
|
10.53%
|
-7.71%
|
3.88%
|
|
over $36,848 up to $40,726
|
24.15%
|
12.08%
|
-3.21%
|
7.11%
|
|
over $40,726 up to $64,882
|
31.15%
|
15.58%
|
6.94%
|
15.86%
|
|
over $64,882 up to $73,698
|
32.98%
|
16.49%
|
7.44%
|
16.86%
|
|
over $73,698 up to $76,440
|
35.39%
|
17.70%
|
10.94%
|
19.88%
|
|
over $76,440 up to $81,452
|
39.41%
|
19.70%
|
12.91%
|
22.59%
|
|
|
|
|
Copyright 2012 by CML Business Services
|
|
