Corporate Tax Summary
| Province | General | Manufacturing & Processing | Small Business |
| Alberta | 8.0% | 8.0% | 2.0% |
| British Columbia | 12.0% | 12.0% | 2.0% |
| Saskatchewan | 12.0% | 10.0% | 0.0% |
| Manitoba | 12.0% | 12.0% | 0.0% |
| Ontario | 11.5% | 10.0% | 3.2% |
| Quebec | 11.5% | 11.5% | 4.0% |
| New Brunswick | 14.0% | 14.0% | 2.5% |
| Nova Scotia | 14.0% | 14.0% | 2.5% |
| Prince Edward Island | 16.0% | 16.0% | 1.0% |
| Newfoundland | 15.0% | 15.0% | 3.0% |
| Federal | 15.0% | 15.0% | 9.0% |