Table S1 – Sales Tax 2025

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

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

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

** 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.

** 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.

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

Corporations are generally subject to a fixed tax rate of 21% applicable to all of their taxable income.