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Table Of Personal
Income Tax Rates
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2009 |
Marginal
Tax Rates Expressed in Percentages
|
| Tax
Bracket |
Regular
Income |
Capital
Gains |
Regular
Dividends |
Eligible
Dividends |
|
Up
to $35,716 |
20.06 |
10.03 |
3.16 |
(14.36) |
|
$35,717 - $40,726 |
22.70 |
11.35 |
6.46 |
(10.54) |
|
$40,727 - $71,433 |
29.70 |
14.85 |
15.21 |
(0.38) |
|
$71,434 - $81,452 |
32.50 |
16.25 |
18.71 |
3.68 |
|
$81,453 - $82,014 |
36.50 |
18.25 |
23.71 |
9.48 |
|
$82,015 - $99.588 |
38.29 |
19.15 |
25.95 |
12.07 |
|
$99,589 - $126,264 |
40.70 |
20.35 |
28.96 |
15.56 |
|
$125,265 + |
43.70 |
21.85 |
32.71 |
19.91 |
|
*
Nominal tax change
-
A taxpayer with no other income may receive dividends up to $39,629 tax
free.
-
A taxpayer
with no other income may receive eligible dividends up to
$69,835 tax-free but alternate minimum tax will apply.
-
Tax
rates exclude deductions for CPP and EI.
-
Tax
rates apply to British Columbia residents.
-
Maximum
CPP for employees - $2,118.60
($46,300 maximum less $3,500 @
4.95%).
-
Maximum
EI for employees - $731.79
($42,300 maximum insurable @ 1.73%)
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Table Of Corporate
Income Tax Rates
|
2009 |
Table of Corporate Income Tax Rates
|
|
Date |
Federal Small Business Limit |
B.C. Small Business Limit |
Up to Federal Small Business
Limit |
|
Above B.C. Small Business
Limit |
Investment Income |
Investment Income After
RDTOH |
|
Jan. 31 |
$400,000 |
$400,000 |
14.75 |
|
30.46 |
46.08 |
19.41 |
|
Feb. 28 |
$400,000 |
$400,000 |
14.59 |
|
30.42 |
46.00 |
19.33 |
|
Mar. 31 |
$400,000 |
$400,000 |
14.41 |
|
30.38 |
45.92 |
19.25 |
|
Apr. 30 |
$400,000 |
$400,000 |
14.25 |
|
30.33 |
45.83 |
19.17 |
|
May 31 |
$400,000 |
$400,000 |
14.08 |
|
30.29 |
45.75 |
19.08 |
|
June 30 |
$400,000 |
$400,000 |
13.92 |
|
30.25 |
45.67 |
19.00 |
|
July 31 |
$400,000 |
$400,000 |
13.83 |
|
30.21 |
45.67 |
19.00 |
|
Aug. 31 |
$400,000 |
$400,000 |
13.75 |
|
30.17 |
45.67 |
19.00 |
|
Sep.30 |
$400,000 |
$400,000 |
13.67 |
|
30.12 |
45.67 |
19.00 |
|
Oct. 31 |
$400,000 |
$400,000 |
13.58 |
|
30.08 |
45.67 |
19.00 |
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Nov. 30 |
$400,000 |
$400,000 |
13.50 |
|
30.04 |
45.67 |
19.00 |
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Dec. 31 |
$400,000 |
$400,000 |
13.50 |
|
30.00 |
45.67 |
19.00 |
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The information on these schedules should
not be considered professional advice.
Contact one of
our professional staff for specific advice. |
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