Table C1 – Business Income Eligible For SBD
20251 % Combined % Federal 9.002 Provincial Alberta 2.00 11.00 British Columbia 2.00 11.00 Manitoba 0.00 9.00 New Brunswick 2.50 11.50 Newfoundland and
Table C3 – Investment Income
| 20251 | % | Combined % | % RDTI2 |
|---|---|---|---|
| Federal | 38.673 | ||
| Provincial | |||
| Alberta | 8.00 | 46.67 | 30.67 |
| British Columbia | 12.00 | 50.67 | 30.67 |
| Manitoba | 12.00 | 50.67 | 30.67 |
| New Brunswick | 14.00 | 52.67 | 30.67 |
| Newfoundland and Labrador | 15.00 | 53.67 | 30.67 |
| Northwest Territories | 11.50 | 50.17 | 30.67 |
| Nova Scotia | 14.00 | 52.67 | 30.67 |
| Nunavut | 12.00 | 50.67 | 30.67 |
| Ontario | 11.50 | 50.17 | 30.67 |
| Prince Edward Island | 15.504 | 54.17 | 30.67 |
| Quebec | 11.50 | 50.17 | 30.67 |
| Saskatchewan | 12.00 | 50.67 | 30.67 |
| Yukon | 12.00 | 50.67 | 30.67 |
- Investment income includes interest, taxable capital gains and other property income, but not deductible dividends.
- Investment income of CCPCs gives rise to refundable dividend tax on hand (RDTOH) of 30.67%. This income tax is refundable at the rate of 38.33% when taxable dividends are paid. The RDTOH is allocated between two separate accounts (eligible and non-eligible) refundable based on the nature of the dividend paid by the corporation.
- 15% rate for non-CCPCs.
- Rate reduced from 16% to 15% since July 1, 2025 (average rate of 15.5% for 2025). Average combined rate of 30.5% for 2025.
4- Corporate Taxation and U.S. Federal Tax Rates
Table C2 – Business Income Not Eligible For the SBD
8 Rate of 7.5% on zero-emission technology manufacturing income. The rate will increase gradually as of 2032. A personal services business is subject to a tax
Table C4 – SR&ED Tax Credits
** The measures presented in this table take into account measures announced as of the date of publication including certain measures which cannot be administered by the tax authorities on that date.
Table C5 – Capital Cost Allowance Rates 2025
** The measures presented in this table take into account measures announced as of the date of publication including certain measures which cannot be administered by the tax authorities on that date.
Table S1 – Sales Tax 2025
1 Provincial component of HST.
Table US1 – U.S. Federal Tax – Individuals 2025
Single individual $11,925 or less 10% of taxable income $11,926 – $48,475 $1,193 + 12% on next $36,550 $48,476 – $103,350 $5,579 + 22% on next $54,875
Table US2 – U.S. Federal Tax – Corporations – 2025
Corporations are generally subject to a fixed tax rate of 21% applicable to all of their taxable income.