Corporate Tax Card

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Corporate Tax Card

Published
October 2017

Corporate Tax Card

Quick Reference Card

Current to June 30, 2017 1

Small Business Limits
Province Small Business Limit2 Combined Tax Rate
Federal $500,000 10.5%
BC $500,000 12.5%
AB $500,000 12.5%
SK $500,000 12.5%
MB2 $450,000 10.5%
ON $500,000 15.0%
QC $500,000 18.5%
NB $500,000 13.5%
NS $500,000 13.5%
PEI $500,000 15.0%
NL $500,000 13.5%
YK $500,000 12.5%
NT $500,000 14.5%
NU $500,000 14.5%

1Tax rates reflect budget proposals and news releases to June 30, 2017.

2Manitoba ($450,000) has a small business income threshold that differs from the rest of the country ($500,000).

For the complete tax card, download the print PDF below.

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Publish date: 
October, 2017

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