Combined Federal and Provincial/Territorial Tax Rates for Income Earned by a General Corporation  /  69

(5) Saskatchewan provides a tax rebate that generally reduces the general corporation income 

tax rate on income earned from the rental of newly constructed qualifying multi-unit 
residential projects by 10%. The rebate is generally available for a period of 10 consecutive 
years for rental housing that is registered under a building permit dated on or after March 
21, 2012 and before January 1, 2014, and available for rent before the end of 2016.

(6) The Yukon Territory provides a manufacturing and processing tax credit that effectively 

reduces the corporate tax rate on the corporation’s Canadian manufacturing and 

processing profits earned in the year in the Yukon to 2.5%.

Current as of December 31, 2014

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