| 20241 | % | Combined % | % RDTI2 |
|---|---|---|---|
| Federal | 38.673 | ||
| Provincial | |||
| Alberta | 8.00 | 46.67 | 30.67 |
| British Columbia | 12.00 | 50.67 | 30.67 |
| Manitoba | 12.00 | 50.67 | 30.67 |
| New Brunswick | 14.00 | 52.67 | 30.67 |
| Newfoundland and Labrador | 15.00 | 53.67 | 30.67 |
| Northwest Territories | 11.50 | 50.17 | 30.67 |
| Nova Scotia | 14.00 | 52.67 | 30.67 |
| Nunavut | 12.00 | 50.67 | 30.67 |
| Ontario | 11.50 | 50.17 | 30.67 |
| Prince Edward Island | 16.00 | 54.67 | 30.67 |
| Quebec | 11.50 | 50.17 | 30.67 |
| Saskatchewan | 12.00 | 50.67 | 30.67 |
| Yukon | 12.00 | 50.67 | 30.67 |
- Investment income includes interest, taxable capital gains and other property income, but not deductible dividends.
- Investment income of CCPCs gives rise to refundable dividend tax on hand (RDTOH) of 30.67%. This income tax is refundable at the rate of 38.33% when taxable dividends are paid. The RDTOH is allocated between two separate accounts (eligible and non-eligible) refundable based on the nature of the dividend paid by the corporation.
- 15% rate for non-CCPCs.
-
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