A. Combined Federal and Provincial Income Tax Rates for General Corporations (2016) -

A. Combined Federal and Provincial Income Tax Rates for General Corporations (2016)

General M&P
Income
General Active
Business Income
Investment
Income
British Columbia 26.0% 26.0% 26.0%
Alberta 27.0 27.0 27.0
Saskatchewan 25.0 27.0 27.0
Manitoba 27.0 27.0 27.0
Ontario 25.0 26.5 26.5
Québec 26.9/26.8 26.9/26.8 26.9/26.8
New Brunswick 27.0/29.0 27.0/29.0 27.0/29.0
Nova Scotia 31.0 31.0 31.0
Prince Edward Island 31.0 31.0 31.0
Newfoundland & Labrador 20.0 29.0 29.0

 


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