| Annual Taxable | Other Income | Capital Gains | Canadian Dividends | |
| Eligible | Non Eligible | |||
| Upto $46,605 | 15% | 7.50% | -0.03% | 5.77% |
| $46,606 to $93,208 | 20.5% | 10.25% | 7.56% | 12.15% |
| $93,209 to $144,489 | 26% | 13% | 15.15% | 18.53% |
| $144,490 to $205,842 | 29% | 14.5% | 19.29% | 22.01% |
| $205,843 and above | 33% | 16.5% | 24.81% | 26.65% |
Canada Federal Basic Personal Amount for 2018
| Personal Amount | Tax Rate |
| $11,809 | 15% |
| Annual Taxable | Other Income | Capital Gains | Canadian Dividends | |
| Eligible | Non Eligible | |||
| Upto $45,916 | 15% | 7.50% | -0.03% | 5.24% |
| $45,917 to $91,831 | 20.5% | 10.25% | 7.56% | 11.67% |
| $93,832 to $142,353 | 26% | 13% | 15.15% | 18.11% |
| $144,354 to $202,800 | 29% | 14.5% | 19.29% | 21.62% |
| $202,801 and above | 33% | 16.5% | 24.81% | 26.3% |
Canada Federal Basic Personal Amount for 2017
| Personal Amount | Tax Rate |
| $11,635 | 15% |
Increase in Federal Tax Rate and personal amount for 2018 is an index factor of 1.015 as confirmed by the Canada Revenue Agency Information.
Marginal tax rates for non eligible dividends for 2018 reflects the rates that are in effect due to change in the gross up rate for 2018.
General and Small Business Corporate Income Tax Rate for 2018
Federally and each province and Territory
| Active Business Income | Investment Income CCPC | |||
| General | Small Business (CCPC) | Business Limit | ||
| Federal | 15% | 10% | $500,000 | 38.7% |
| Alberta | 12% | 2% | $500,000 | 12% |
| BC | 12% | 2% | $500,000 | 12% |
| Manitoba | 12% | 2% | $450,000 | 12% |
| New Brunswick | 14% | 3.0% / 2.5% | $500,000 | 14% |
| Newfoundland & Labrador | 15% | 3% | $500,000 | 15% |
| Nova Scotia | 16% | 3% | $500,000 | 16% |
| Northwest Territories | 11.5% | 4% | $500,000 | 11.5% |
| Nunavut | 12% | 4% | $500,000 | 12% |
| Ontario | 11.5% | 3.5% | $500,000 | 11.5% |
| Prince Edward Island | 16% | 4.5% | $500,000 | 16% |
| Quebec | 11.7% | 8% | $500,000 | 11.7% |
| Saskatchewan | 12% | 2% | $600,000 | 12% |
| Yukon | 12% | 2% | $500,000 | 12% |
Corporate tax rate for PSB's is 33% effective from January 1, 2016.
The General Corporate income tax rate applies to business income in excess of the business limit
| Description | 2018 Rate | 2019 Rate |
| Small Business Tax Rate | 10% | 9% |
| Non Eligible Dividends Gross up | 16% | 15% |
| Non Eligible Dividend tax Credit | 10.0313% | 9.0301% |