2011 Taxation Rates. This guide to 2011 taxation rates has been created to assist you throughout the year.

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1 Taxation Rates This guide to taxation rates has been created to assist you throughout the year. Please Note: Information contained in this guide was correct at time of publication and is subject to change. This guide contains information designed to provide general guidance and should not be relied upon as a substitute for the information published by the sponsoring agencies. For the most up-to-date information please contact the applicable government agencies. Federal Personal Amounts The following tables provide details regarding individual tax credits and would need to be totaled for each employee. Please refer to the correct TD1 form for federal and provincial credits (outside Quebec), and to form TP V for Quebec credits. Federal Tax Credit Basic personal amount 10,382 10,527 Spouse/equivalent to spouse amount 10,382 10,527 Pension income amount 2,000 2,000 Age amount 6,446 6,537 Provincial and Territorial Tax Credits Alberta Tax Credit Basic personal amount 16,825 16,977 Spouse/equivalent to spouse amount 16,825 16,977 Pension income amount 1,296 1,307 Age amount 4,689 4,731 British Columbia Tax Credit Basic personal amount 11,000 11,088 Spouse/equivalent to spouse amount 9,653 9,730 Age amount 4,220 4,254 Manitoba Tax Credit Basic personal amount 8,134 8,134 Spouse/equivalent to spouse amount 8,134 8,134 Age amount 3,728 3,728 Newfoundland and Labrador Tax Credit Basic personal amount 7,833 7,989 Spouse/equivalent to spouse amount 6,400 6,528 Age amount 5,000 5,100 1

2 New Brunswick Tax Credit Basic personal amount 8,777 8,953 Spouse/equivalent to spouse amount 7,453 7,602 Age amount 4,286 4,371 Northwest Territories Tax Credit Basic personal amount 12,740 12,919 Spouse/equivalent to spouse amount 12,740 12,919 Age amount 6,232 6,319 Nova Scotia Tax Credit Basic personal amount 8,231 8,231 Spouse/equivalent to spouse amount 6,989 6,989 Pension income amount 1,138 1,138 Age amount Nunavut Tax Credit Basic personal amount 11,714 11,878 Spouse/equivalent to spouse amount 11,714 11,878 Pension income amount 2,000 2,000 Age amount 8,786 8,909 Ontario Tax Credit Basic personal amount 8,943 9,104 Spouse/equivalent to spouse amount 7,594 7,730 Pension income amount 1,237 1,259 Age amount 4,366 4,445 Prince Edward Island Tax Credit Basic personal amount 7,708 7,708 Spouse/equivalent to spouse amount 6,546 6,546 Age amount 3,764 3,764 Quebec Tax Credit Basic personal amount 10,505 10,640 Spouse/equivalent to spouse amount 10,505 10,640 Pension income amount 2,010 2,035 Age amount 2,260 2,290 2

3 TP TP PT Those PT Those FPT 5,597 Saskatchewan Tax Credit Basic personal amount 13,348 13,535 Spouse/equivalent to spouse amount 13,348 13,535 Age amount 5,519 1 Yukon Tax Credit 2FPT Basic personal amount 10,382 10,527 Spouse/equivalent to spouse amount 10,382 10,527 Pension income amount 2,000 2,000 Age amount 6,446 6,537 Canada/Quebec Pension Annual Maximum Pensionable Earnings $47, $48, Annual Basic Exemption $3, $3, Annual Maximum Contributory Earnings $43, $44, Contribution Rate 4.95% 4.95% Annual Maximum Employee Contribution $2, $2, Annual Maximum Employer Contribution $2, $2, Employment Insurance (EI) Employee Annual Maximum Insurable Earnings $43, $44, Annual Maximum Employee Contribution $ $ (outside Quebec) Annual Maximum Employee Contribution (Quebec) $ $ Employee Contribution Rate (outside Quebec) 1.73% 1.78% Employee Contribution Rate (Quebec) 1.36% 1.41% Employment Insurance (EI) Employer Standard Rate (times employee premium) 1.400% 1.400% Quebec Parental Insurance Plan (QPIP) Employee Annual Maximum Insurable Earnings $62, $64, Employee Contribution Rate 0.506% 0.537% Annual Maximum Employee Contribution $ $ who are eligible for the Age Amount are also entitled to a Senior Supplementary Amount of $1,153. who are eligible for the Age Amount are also entitled to a Senior Supplementary Amount of $1,169. 3

4 Quebec Parental Insurance Plan (QPIP) Employer Annual Maximum Insurable Earnings $62, $64, Employer Contribution Rate 0.708% 0.752% Annual Maximum Employer Contribution $ $ Federal Taxes Annual Taxable Income Annual Taxable Income $0.00 $40, % $0.00 $41, % $40, $81, % $41, $83, % $81, $127, % $83, $128, % $127, and over 29.00% $128, and over 29.00% Provincial and Territorial Taxes Alberta Provincial Tax Annual Taxable Income Annual Taxable Income ALL 10.00% ALL 10.00% British Columbia Provincial Tax Annual Taxable Income Annual Taxable Income $0.00 $35, % $0.00 $36, % $35, $71, % $36, $72, % $71, $82, % $72, $83, % $82, $99, % $83, $100, % $99, and over 14.70% $100, and over 14.70% Manitoba Provincial Tax Annual Taxable Income Annual Taxable Income $0.00 $31, % $0.00 $31, % $31, $67, % $31, $67, % $67, and over 17.40% $67, and over 17.40% Newfoundland and Labrador Provincial Tax Annual Taxable Income Annual Taxable Income $0.00 $31, % $0.00 $31, % $31, $62, % $31, $63, % $62, and over 13.30% $63, and over 13.30% 4

5 New Brunswick Provincial Tax Annual Taxable Income Annual Taxable Income $0.00 $36, % $0.00 $37, % $36, $72, % $37, $74, % $72, $118, % $74, $120, ,40% $118, and over 14.30% $120, and over 12.70% Northwest Territories Territorial Tax Annual Taxable Income Annual Taxable Income $0.00 $37, % $0.00 $37, % $37, $74, % $37, $75, % $74, $120, % $75, $122, % $120, and over 14.05% $122, and over 14.05% Nova Scotia Provincial Tax Annual Taxable Income Annual Taxable Income $0.00 $29, % $0.00 $29, % $29, $59, % $29, $59, % $59, $93, % $59, $93, % $93, $150, % $93, $150, % $150, and over 24.50% $150, and over 21.00% Nunavut Territorial Tax Annual Taxable Income Annual Taxable Income $0.00 $39, % $0.00 $39, % $39, $78, % $39, $79, % $78, $127, % $79, $128, % $127, and over 11.50% $128, and over 11.50% Ontario Provincial Tax Annual Taxable Income Annual Taxable Income $0.00 $37, % $0.00 $37, % $37, $74, % $37, $75, % $74, and over 11.16% $75, and over 11.16% Prince Edward Island Provincial Tax Annual Taxable Income Annual Taxable Income $0.00 $31, % $0.00 $31, % $31, $63, % $31, $63, % $63, and over 16.70% $63, and over 16.70% 5

6 Quebec Provincial Tax Annual Taxable Income Annual Taxable Income $0.00 $38, % $0.00 $39, % $38, $77, % $39, $78, % $77, and over 24.00% $78, and over 24.00% Saskatchewan Provincial Tax Annual Taxable Income Annual Taxable Income $0.00 $40, % $0.00 $40, % $40, $115, % $40, $116, % $115, and over 15.00% $116, and over 15.00% Yukon Territorial Tax Annual Taxable Income Annual Taxable Income $0.00 $40, % $0.00 $41, % $40, $81, % $41, $83, % $81, $127, % $83, $128, % $127, and over 12.76% $128, and over 12.76% Lump Sum Tax Rates Lump Sum Federal Tax (Non-Quebec) Income Exceeding Income Not Exceeding , ,000 15, , Lump Sum Federal Tax (Quebec Only) Income Exceeding Income Not Exceeding , ,000 15, , Lump Sum Provincial Tax (Quebec Only) Income Exceeding Income Not Exceeding , ,

7 Registered Pension/Savings Plans Plan Maximums Defined Contribution Plan (DCP) 22,450 22,970 Defined Benefit Plan (DBP) 2,494 2,552 Registered Retirement Savings Plan (RRSP) 22,000 22,450 Deferred Profit Sharing Plan (DPSP) 11,225 11,485 Buyback 3,500 3,500 Ontario Employer Health Tax (EHT) Rates and ranges for have not changed. Annual Payroll Dollars Exceeding Not Exceeding 600, , , , , , , , , , , , , , , , , , Quebec Health Services Fund (HSF) Total Annual Payroll Dollars $1 million or less More than $5 million For employers with payrolls between $1M and $5M, determine the contribution rate based on the formula defined in the Quebec form TP-1015.G-V. 7

8 Workers Compensation Maximum Assessable Earnings Subject to Workplace Safety and Insurance Board regulations Alberta 77,000 82,800 British Columbia 71,200 71,700 Manitoba 89,000 96,000 New Brunswick 56,300 56,700 Newfoundland and Labrador 51,235 51,595 Northwest Territories 75,200 82,750 Nova Scotia 50,800 52,000 Nunavut 75,200 82,720 Ontario 77,600 79,600 Prince Edward Island 47,500 47,800 Quebec 62,500 64,000 Saskatchewan 55,000 55,000 Yukon 77,610 77,920 The rates in this bulletin were current as of December 1, Please consult the applicable government agency for details. 8

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