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	% RDTOH2
Federal	38.673
Provincial
Alberta	12.00	50.67	30.67
British Columbia	12.004	50.67	30.67
Prince Edward Island	16.00	54.67	30.67
Manitoba	12.00	50.67	30.67
New Brunswick	14.00	52.67	30.67
Nova Scotia	16.00	54.67	30.67
Nunavut	12.00	50.67	30.67
Ontario	11.50	50.17	30.67
Quebec	11.705	50.37	30.67
Saskatchewan	12.006	50.67	30.67
Newfoundland and Labrador	15.00	53.67	30.67
Northwest Territories	11.50	50.17	30.67
Yukon	12.00	50.67	30.67

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¹ Investment income includes interest, taxable capital gains and other property income, but not deductible dividends. ² 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. For taxation years beginning after 2018, the RDTOH will be allocated between two separate accounts (eligible and non-eligible) refundable based on the nature of the dividend paid by the corporation. ³ 15% rate for non-CCPCs. ⁴ Since January 1, 2018 (11% before that date). ⁵ Since January 1, 2018 (11.8% before that date). Rate reduced by 0.1% per year, to reach 11.5% on January 1, 2020. ⁶ Since January 1, 2018 (11.5% before that date).