Corporate Income Tax System in Canada
Province/territory Provincial corporate tax rate (%) Combined federal/provincial corporate tax rate (%) CCPCs Non-CCPCss CCPCs Non-CCPCss British Columbia 2.5 10.5 13.5 28.5 Alberta 3 10 14 28 Saskatchewan 4.5 12 15.5 30 Manitoba a 0 12 11 30 Ontario 4.5 12 15.5 30 Quebec 8 11.9 19 29.9 New Brunswick 5 12 16 30 Nova Scotia a 5 16 16 34 Prince ... ................
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