Table S1 – Sales Tax 2025 | Raymond Chabot Grant Thornton

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2025-2026 Tax Planning Guide
Tables
Table S1 – Sales Tax 2025

4- Corporate Taxation and U.S. Federal Tax Rates

2025	Rate %	Combined %
Federal	5.00
Provincial
Alberta	–	5.00
British Columbia	7.00	12.00
Manitoba	7.00	12.00
New Brunswick	10.00¹	15.00
Newfoundland and Labrador	10.00¹	15.00
Northwest Territories	–	5.00
Nova Scotia	9.00¹	14.00
Nunavut	–	5.00
Ontario	8.00¹	13.00
Prince Edward Island	10.00¹	15.00
Quebec	9.975	14.975
Saskatchewan	6.00	11.00
Yukon	–	5.00

¹ Provincial component of HST.

You can also download the tables for the year 2025.

Table C1 – Business Income Eligible For SBD
See Table C1 – Business Income Eligible For SBD
Table C2 – Business Income Not Eligible For the SBD
See Table C2 – Business Income Not Eligible For the SBD
Table C3 – Investment Income
See Table C3 – Investment Income
Table C4 – SR&ED Tax Credits
See Table C4 – SR&ED Tax Credits
Table C5 – Capital Cost Allowance Rates 2025
See Table C5 – Capital Cost Allowance Rates 2025
Table S1 – Sales Tax 2025
See Table S1 – Sales Tax 2025
Table US1 - U.S. Federal Tax - Individuals 2025
See Table US1 - U.S. Federal Tax - Individuals 2025
Table US2 – U.S. Federal Tax – Corporations – 2025
See Table US2 – U.S. Federal Tax – Corporations – 2025

See all tables

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