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Corporate Tax Rates Across Canada in 2019

May 7, 2019

Tax Question:

What are the corporate income tax rates for active business income across Canada in 2019?


The table below outlines the Canadian corporate income tax rates for each province and territory as of January 1st, 2019.


Combined Federal and Provincial / Territory RatesIncome eligible for small-business deduction (SBD) (up to $500,000)General income not eligible for SBD
British Columbia11.0%27.0%
New Brunswick11.5%29.0%
Nova Scotia12.0%31.0%
Newfoundland and Labrador12.0%30.0%
Prince Edward Island12.5%31.0%
Northwest Territories13.0%26.5%
Non-resident / Not in a provinceN/A25.0%

If you would like more information on this topic, please contact a member of the Empire CPA team by filling out the contact form below.

Canadian and foreign tax laws are complex and have a tendency to change on a frequent basis. As such, the content published above is believed to be accurate as of the date of this post. Before implementing any tax planning, please seek professional advice from a qualified tax professional. Empire, Chartered Professional Accountants will not accept any liability for any tax ramifications that may result from acting based on the information contained above.

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