2011 Corporate Income Tax Rates

General

Small Business

Business Limit

Federal

16.5%

11%

$500,000

Alberta

10%

3%

$500,000

BC

10%

2.5%

$500,000

Manitoba

12%

0%

$400,000

New Brunswick

11% / 10%

5%

$500,000

Newfoundland & Labrador

14%

4%

$500,000

Nova Scotia

16%

4.5%

$400,000

Northwest Territories

11.5%

4%

$500,000

Nunavut

12%

4%

$500,000

Ontario

12%/11.5%

4.5%

$500,000

Prince Edward Island

16%

1%

$500,000

Québec

11.9%

8%

$500,000

Saskatchewan

12%

4.5%/2%

$500,000

Yukon

15%

4%

$500,000