| 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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