Combined Federal and Provincial /Territorial Tax Rates for Income 

Earned by a General Corporation Effective January 1, 2014 and 2015

1

M&P

Income

Active

Business

Income

Investment

Income

2

Provincial rates

British Columbia

26.0%

26.0%

26.0%

Alberta

25.0

25.0

25.0

Saskatchewan

5

25.0

27.0

27.0

Manitoba 

27.0

27.0

27.0

Ontario

25.0

        26.5

        26.5

Quebec

26.9

26.9

26.9

New Brunswick

27.0

27.0

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

6

17.5

30.0

30.0

Northwest Territories

26.5

26.5

26.5

Nunavut

27.0

27.0

27.0

by a General Corporation 

Current as of December 31, 2014

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