| 2024 | % | Combined % |
|---|---|---|
| Federal | 15.006 | |
| Provincial | ||
| Alberta | 8.00 | 23.00 |
| British Columbia | 12.00 | 27.00 |
| Manitoba | 12.00 | 27.00 |
| New Brunswick | 14.00 | 29.00 |
| Newfoundland and Labrador | 15.00 | 30.00 |
| Northwest Territories | 11.50 | 26.50 |
| Nova Scotia | 14.00 | 29.00 |
| Nunavut | 12.00 | 27.00 |
| Ontario: without MPP / with MPP | 11.50 / 10.00 | 26.50 / 25.00 |
| Prince Edward Island | 16.00 | 31.00 |
| Quebec | 11.50 | 26.50 |
| Saskatchewan: without MPP / with MPP | 12.00 / 10.00 | 27.00 / 25.00 |
| Yukon: without MPP / with MPP | 12.00 / 2.50 | 27.00 / 17.50 |
6. Rate of 7.5% on zero-emission technology manufacturing income. The rate is increased gradually as of 2032. A personal services business is subject to a tax rate of 33%.
-
Table C1 – Business Income Eligible For SBD
See Table C1 – Business Income Eligible For SBD -
Table C2 – Business Income Not Eligible For the SBD
See Table C2 – Business Income Not Eligible For the SBD -
Table C3 – Investment Income
See Table C3 – Investment Income -
Table C4 – SR&ED Tax Credits
See Table C4 – SR&ED Tax Credits -
Table C5 – Capital Cost Allowance 2024
See Table C5 – Capital Cost Allowance 2024 -
Table S1 – Sales Tax 2024
See Table S1 – Sales Tax 2024 -
Table US1 - U.S. Federal Tax - Individuals 2024
See Table US1 - U.S. Federal Tax - Individuals 2024 -
Table US2 – U.S. Federal Tax – Corporations – 2024
See Table US2 – U.S. Federal Tax – Corporations – 2024