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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