Combined Federal and Provincial Tax Rates for Income Earned by a CCPC, Effective January 1, 2013:
|
|
|
|
|
|
||||
|
Ontario |
15.5% |
15.5% |
26.5% |
46.2% |
||||
|
British Columbia |
13.5 |
13.5 |
25.0 |
44.7 |
||||
|
Alberta |
14.0 |
14.0 |
25.0 |
44.7 |
||||
|
Saskatchewan |
13.0 |
13.0 |
27.0 |
46.7 |
||||
|
Québec |
19.0 |
19.0 |
26.9 |
46.6 |
||||
|
New Brunswick |
15.5 |
15.5 |
25.0 |
44.7 |
||||
|
Nova Scotia |
14.5 |
27.0 |
31.0 |
50.7 |
||||
|
P.E.I |
12.0 |
12.0 |
31.0 |
50.7 |
||||
|
Newfoundland |
15.0 |
15.0 |
29.0 |
48.7 |
||||
|
N.W.T |
15.0 |
15.0 |
26.5 |
46.2 |
||||
|
Nunavut |
15.0 |
15.0 |
27.0 |
46.7 |
||||
|
Yukon |
15.0 |
15.0 |
30.0 |
49.7 |
Combined Federal and Provincial Tax Rates for Income Earned by a General Corporation, Effective January 1, 2013:
|
|
|
|
|
|||
|
Ontario |
25.0% |
26.5% |
26.5% |
|||
|
British Columbia |
25.0 |
25.0 |
25.0 |
|||
|
Alberta |
25.0 |
25.0 |
25.0 |
|||
|
Saskatchewan |
25.0 |
27.0 |
27.0 |
|||
|
Québec |
26.9 |
26.9 |
26.9 |
|||
|
New Brunswick |
25.0 |
25.0 |
25.0 |
|||
|
Nova Scotia |
31.0 |
31.0 |
31.0 |
|||
|
P.E.I |
31.0 |
31.0 |
31.0 |
|||
|
Newfoundland |
20.0 |
29.0 |
29.0 |
|||
|
N.W.T |
26.5 |
26.5 |
26.5 |
|||
|
Nunavut |
27.0 |
27.0 |
27.0 |
|||
|
Yukon |
17.5 |
30.0 |
30.0 |
The corporate tax rates above are provided by Madan Chartered Accountant in Toronto & Mississauga. Please also see the Corporate Tax Return Preparation Services that we offer in Toronto & Mississauga



Corporate Income Tax Rates