Corporate Tax Card

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Corporate Tax Card

Published
May 2017

Corporate Tax Card

Quick Reference Card

Current to January 15, 2017 (1)

Small Business Limits
Province Small Business Limit (2) Combined Tax Rate
Federal $500,000 10.5%
BC $500,000 13.0%
AB (3) $500,000 12.5%
SK $500,000 12.5%
MB (2) $450,000 10.5%
ON $500,000 15.0%
QC $500,000 18.5%
NB $500,000 14.0%
NS (2) $350,000 13.5%
PEI $500,000 15.0%
NL $500,000 13.5%
YK $500,000 13.5%
NT $500,000 14.5%
NU $500,000 14.5%

1. Tax rates reflect budget proposals and news releases to January 15, 2017.

2. Manitoba ($450,000) and Nova Scotia ($350,000) have active business limits that differ from the rest of the country ($500,000).

3. Alberta reduced the small-business rate from 3% to 2% effective January 1, 2017.

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

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Publish date: 
May, 2017

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