Determining your Marginal Tax rate and the avg tax %?

[majesus]

I'm curious on how my taxes work... so I went reading the gov's website on marginal tax rates:
What are the income tax rates in Canada for 2006? (http://www.cra-arc.gc.ca/tax/individuals/faq/taxrates-e.html#federal)


And I read that the basic personal amount (http://www.cra-arc.gc.ca/tax/individuals/topics/income-tax/return/completing/deductions/lines300-350/300-e.html)is $8,648

Then I tried to do some Scenarios to see if I can calculate the tax rate using the Marginal Tax Rate Calculator (http://www.morningstar.ca/globalhome/MarginalTaxCalculator/index.asp) as a benchmark.

Let's say I make $9k a year and I want to know how much taxes I owe to the feds... So deduct the personal basic amount and multiply by 15.25%. I calculate: $53.68, but the calc computed $25. What am I missing?

Also, in the calculator if you choose any province (but Quebec) you get $25, if you choose Quebec you pay $21. The federal tax changes, why?

[zeroburn]

http://www.taxtips.ca/ontax.htm#

[majesus]

http://www.taxtips.ca/ontax.htm#

Thanks... I am looking through it.

Edit...
Used the wrong base amount.
This year it is $8839.

Why didn't CRA update it on their website?
One must be very careful.

Anyways thanks. It works now. :)
(In the calculator, if I change the year to 2005, I get my original answer.)
BTW, great site.