Combined Federal and Provincial/Territorial Tax Rates for Income
Earned by a CCPC Effective January 1, 2014
1
Small
Business
Income up to
$425,000
2
Small
Business
Income
between
$425,000 and
$500,000
2
Active
Business
Income
3
Investment
Income
4
Provincial rates
British Columbia
8
13.5%
13.5%
26.0%
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
27.0
46.7
Nova Scotia
12
14.0/27.0
27.0
31.0
50.7
Prince Edward Island
13
15.5
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
/ 55
Current as of September 30, 2013
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