Corporate Tax Summary

ProvinceGeneralManufacturing & ProcessingSmall Business
Alberta8.0%8.0%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%3.2%
Quebec11.5%11.5%5.0%
New Brunswick14.0%14.0%2.5%
Nova Scotia16.0%16.0%3.0%
Prince Edward Island16.0%16.0%3.0%
Newfoundland15.0%15.0%3.0%
Federal15.0%15.0%9.0%

Notes

Rates reflect the present conditions in all provinces as of July 1, 2020

Sources

KPMG: Canadian Corporate Tax Tables.