Are Tax brackets for calculating CDD departure tax prorated?

[seanus]

I'd appreciate confirmation that the tax brackets for calculating federal and provincial taxes are NOT prorated when departing Canada to the U.S.

Here is what I think: I've read T4056 and it explains which deductions are pro-rated and this makes sense to me.

However, if I read it correctly, the tax brackets - the tables to determine the tax rate are NOT pro-rated. So if I'm making $90,000 a year, but I'm only in Canada for 4 months - my income is $30,000 and I only pay tax at the lowest rate because 30,000 is less than the next bracket up. This is somewhat of a surprise because I'm paying less taxes on income than usual (if I look at it from a yearly perspective)

I'm hoping this is correct - because on the other hand: if it the brackets *were* prorated somehow it would really make the deemed disposure of capital gains even worse: my capital gains would then attract a higher than normal tax rate (if I look at it from a yearly perspective)

[nelsona]

The tax brackets are not prorated for time spent in canada. what is prorated are certain credits on schedule 1, like the personal amount and spousal amount, as you've noted.

However, if income is sourced in canada, it is ALL taxable, even if you were not in Canada at the time.

[seanus]

Thank you Nelsona, that's reassuring to know.