Tax
Top marginal rates by province.
Combined federal and provincial rates at the top bracket, 2026. Dividend rates apply to the dividend actually received — the gross-up and the dividend tax credit are already inside them, so do not apply either again. Capital gains rates apply to the whole gain, not the taxable half.
| Jurisdiction | Eligible dividends | Non-eligible | Capital gains | Ordinary income |
|---|---|---|---|---|
| Northwest Territories | 28.33% | 36.82% | 23.53% | 47.05% |
| Yukon | 28.93% | 44.04% | 24.00% | 48.00% |
| Saskatchewan | 29.64% | 41.34% | 23.75% | 47.50% |
| New Brunswick | 32.40% | 46.83% | 26.25% | 52.50% |
| Nunavut | 33.08% | 37.79% | 22.25% | 44.50% |
| Alberta | 34.31% | 42.31% | 24.00% | 48.00% |
| British Columbia | 36.54% | 48.89% | 26.75% | 53.50% |
| Manitoba | 37.78% | 46.67% | 25.20% | 50.40% |
| Prince Edward Island | 37.92% | 49.07% | 26.50% | 53.00% |
| Ontario | 39.34% | 47.74% | 26.76% | 53.53% |
| Quebec | 40.11% | 48.70% | 26.65% | 53.31% |
| Nova Scotia | 41.58% | 49.99% | 27.00% | 54.00% |
| Newfoundland and Labrador | 46.20% | 48.96% | 27.40% | 54.80% |
Transcribed from a published rate table, retrieved 2026-08-06 (source). The underlying brackets and credit rates are set by the CRA and the provinces (official figures). Nothing on this page is computed or inferred.