Part b): Use the table of tax brackets below to determine the average tax rate for someone that earned $100,000 in 2017. Personal Income Taxes 2017 in Canada Annual taxable income ($) Federal tax rate (%) From - To 0.00 to 45,916 15% 45,916 to 91,831 20.5% 91,831 to 142,353 26% 142,353 to 202,800 29% 202,800 and over 33%