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 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 |
| $103,351 – $197,300 | $17,651 + 24% on next $93,950 |
| $197,301 – $250,525 | $40,199 + 32% on next $53,225 |
| $250,526 – $626,350 | $57,231 +35% on next $375,825 |
| $626,351 and more | $188,770 +37% on excess |
| Single individual, head of household | |
|---|---|
| $17,000 or less | 10% of taxable income |
| $17,001 – 64,850 | $1,700 + 12% on next $47,850 |
| $64,851 – $103,350 | $7,442 + 22% on next $38,500 |
| $103,351 – $197,300 | $15,912 + 24% on next $93,950 |
| $197,301 – $250,500 | $38,460 + 32% on next $53,200 |
| $250,501 – $626,350 | $55,484 + 35% on next $375,850 |
| $626,351 and more | $187,032 + 37% on excess |
| Married individuals who file individual returns | |
|---|---|
| $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 |
| $103,351 – $197,300 | $17,651 + 24% on next $93,950 |
| $197,301 – $250,525 | $40,199 + 32% on next $53,225 |
| $250,526 – $375,800 | $57,231 + 35% on next $125,275 |
| $375,801 and more | $101,077 + 37% on excess |
| Married individuals who file joint return and surviving spouses | |
|---|---|
| $23,850 or less | 10% of taxable income |
| $23,851 – $96,950 | $2,385 + 12% on next $73,100 |
| $96,951 – $206,700 | $11,157 + 22% on next $109,750 |
| $206,701 – $394,600 | $35,302 + 24% on next $187,900 |
| $394,601 – $501,050 | $80,398 + 32% on next $106,450 |
| $501,051 – $751,600 | $114,462 + 35% on next $250,550 |
| $751,601 and more | $202,155 + 37% on excess |
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 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
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 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.