2009 Income Tax Tables & Rates
Federal tax rates for 2009
- 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.
| 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
| 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 |
| 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 |