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Originally Posted by rickholio
That's the highest marginal rates, yes... the effective tax rate is more important though, of course.
Generally speaking, if you're making enough money to be taxed at the highest marginal rate in personal, you should be incorporated... or at least, that's a good rule-of-thumb in canada. 
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aha, thanks for clearing up. i can't imagine a reason of being non-inc in canada with such high taxes (well, as almost everywhere in fact).