| 2024 | Rate % | Combined % |
|---|---|---|
| Federal | 5.00 | |
| Provincial | ||
| Alberta | – | 5.00 |
| British Columbia | 7.00 | 12.00 |
| Manitoba | 7.00 | 12.00 |
| New Brunswick | 10.001 | 15.00 |
| Newfoundland and Labrador | 10.001 | 15.00 |
| Northwest Territories | – | 5.00 |
| Nova Scotia | 10.001, 2 | 15.00 |
| Nunavut | – | 5.00 |
| Ontario | 8.001 | 13.00 |
| Prince Edward Island | 10.001 | 15.00 |
| Quebec | 9.975 | 14.975 |
| Saskatchewan | 6.00 | 11.00 |
| Yukon | – | 5.00 |
1 Provincial component of HST.
2 Rate reduced to 9% as of April 1st, 2025 (combined rate of 14 %).
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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