Combined Federal and Provincial/Territorial Tax Rates for Income  

Earned by a CCPC Effective January 1, 2013

1

Small 

Business 

Income up to 

$400,000

2

Small 

Business 

Income 

between 

$400,000 and 

$500,000

2

Active 

Business 

Income

3

Investment 

Income

4

Provincial rates

British Columbia

8

13.5%

13.5%

25.0/26.0%44.7/45.7%

Alberta

14.0

14.0

25.0

44.7

Saskatchewan

9 

13.0

13.0

27.0

46.7

Manitoba

10

11.0

23.0

27.0

46.7

Ontario

15.5

15.5

       26.5

       46.2

Québec

19.0

19.0

26.9

46.6

New Brunswick

11

15.5

15.5

25.0/27.0

44.7/46.7

Nova Scotia

12

14.5

27.0

31.0

50.7

Prince Edward Island

13

12.0/15.5

12.0/15.5

31.0

50.7

Newfoundland and Labrador

15.0

15.0

29.0

48.7

Territorial rates

Yukon

14

15.0

15.0

30.0

 49.7

Northwest Territories

15.0

15.0

26.5

46.2

Nunavut

15.0

15.0

27.0

46.7

 /  53

Current as of September 30, 2013

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