Corporate Tax Summary

ProvinceGeneralManufacturing & ProcessingSmall Business
Alberta12.0%12.0%2.0%
British Columbia12.0%12.0%2.0%
Saskatchewan12.0%10.0%2.0%
Manitoba12.0%12.0%0.0%
Ontario11.5%10.0%3.5%
Quebec11.7%11.7%8.0%
New Brunswick14.0%14.0%3.0%
Nova Scotia16.0%16.0%3.0%
Prince Edward Island16.0%16.0%4.5%
Newfoundland15.0%15.0%3.0%
Federal15.0%15.0%10.0%

Notes

Rates reflect the present conditions in all provinces as of March 31, 2018.

Sources

KPMG: Canadian Corporate Tax Tables.