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Combined Federal and Provincial/Territorial Tax Rates for Income
Earned by a General Corporation Effective January 1, 2013 and 2014
1
M&P
Income
Active
Business
Income
Investment
Income
2
Provincial rates
British Columbia
5
25.0/26.0%
25.0/26.0%
25.0/26.0%
Alberta
25.0
25.0
25.0
Saskatchewan
6
25.0
27.0
27.0
Manitoba
27.0
27.0
27.0
Ontario
25.0
26.5
26.5
Québec
26.9
26.9
26.9
New Brunswick
7
25.0/27.0
25.0/27.0
25.0/27.0
Nova Scotia
31.0
31.0
31.0
Prince Edward Island
31.0
31.0
31.0
Newfoundland and Labrador
20.0
29.0
29.0
Territorial rates
Yukon
8
17.5
30.0
30.0
Northwest Territories
26.5
26.5
26.5
Nunavut
27.0
27.0
27.0
Current as of September 30, 2013
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