E&Y have analyzed<\/a> British Columbia tax rates as of 2026-6-15 and we may draw some conclusions from these data. I have changed the ‘Taxable Income’ amount for my three samples since my 2012 review<\/a>:<\/p>\n
| Investors<\/td>\n | Taxable Income<\/td>\n | Marginal Rate on Interest<\/td>\n | Marginal Rate on Eligible Dividends<\/td>\n | Equivalency Factor<\/td>\n<\/tr>\n |
| Widows & Orphans<\/td>\n | $30,000<\/td>\n | 23.16%<\/td>\n | 0.00%<\/td>\n | 1.30<\/td>\n<\/tr>\n |
| Professionals<\/td>\n | $100,000<\/td>\n | 28.20%<\/td>\n | 7.56%<\/td>\n | 1.29<\/td>\n<\/tr>\n |
| Plutocrats<\/td>\n | $200,000<\/td>\n | 46.09%<\/td>\n | 26.32%<\/td>\n | 1.37<\/td>\n<\/tr>\n<\/table>\n Equivalency factors are unchanged for Widows & Orphans, declined a bit for Professionals and increased slightly for Plutocrats since my 2012 post on this topic<\/a>.<\/p>\n Two nuances should be noted. Firstly, E&Y appears to have possibly put a floor of 0.00% on the published marginal tax rate for dividends; in fact, the tax on dividends can be negative<\/a> as of 2010 if the taxpayer has other income available to soak up the excess dividend tax credit. This will increase the equivalency factor for “Widows & Orphans”. I haven’t checked the current situation.<\/p>\n |