| 2016 Corporate Income Tax Rates | ||||
| Active Business Income | Investment Income |
|||
| General | Small Business (CCPC) |
Business Limit |
||
| Federal | 15% | 10.5% | $500,000 | 38.7% |
| Alberta | 12% | 3% | $500,000 | 12% |
| BC | 11% | 2.5% | $500,000 | 11% |
| Manitoba | 12% | 0% | $450,000 | 12% |
| New Brunswick | 12% / 14% | 4% / 3.5% | $500,000 | 12% / 14% |
| Newfoundland & Labrador | 15% | 3% | $500,000 | 15% |
| Nova Scotia | 16% | 3% | $350,000 | 16% |
| Northwest Territories | 11.5% | 4% | $500,000 | 11.5% |
| Nunavut | 12% | 4% | $500,000 | 12% |
| Ontario | 11.5% | 4.5% | $500,000 | 11.5% |
| Prince Edward Island | 16% | 4.5% | $500,000 | 16% |
| Quebec | 11.9% | 8% | $500,000 | 11.9% |
| Saskatchewan | 12% | 2% | $500,000 | 12% |
| Yukon | 15% | 3% | $500,000 | 15% |
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