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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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