Corporate Taxation and U.S. Federal Tax Rates
Business Income Not Eligible for SBD – 2018
This document is up to date as of August 31, 2018 and reflects the status of legislation, including proposed amendments at this date.
| 2018 | % | % combined |
|---|---|---|
| Federal | 15.00 | |
| Provincial | ||
| Alberta | 12.00 | 27.00 |
| British Columbia | 12.009 | 27.00 |
| Prince Edward Island | 16.00 | 31.00 |
| Manitoba | 12.00 | 27.00 |
| New Brunswick | 14.00 | 29.00 |
| Nova Scotia | 16.00 | 31.00 |
| Nunavut | 12.00 | 27.00 |
| Ontario | ||
| without MPP / with MPP | 11.50 / 10.00 | 26.50 / 25.00 |
| Quebec | 11.7010 | 26.70 |
| Saskachewan | ||
| without MPP / with MPP | 12.00 / 10.0011 | 27.00 / 25.00 |
| Newfoundland and Labrador | 15.00 | 30.00 |
| Northwest Territories | 11.50 | 26.50 |
| Yukon | ||
| without MPP / with MPP | 12.00 / 2.50 | 27.00 / 17.50 |
9 Since January 1, 2018 (11% before that date). 10 Since January 1, 2018 (11.8% before that date). Rate reduced by 0.1% per year as of 2019, to reach 11.5% on January 1, 2020. 11 Since January 1, 2018 (11.5% and 9.5% respectively before that date).
This document is up to date as of August 31, 2018 and reflects the status of legislation, including proposed amendments at this date.
Business Income Not Eligible for SBD – 2018
Corporate Taxation and U.S. Federal Tax Rates
