Publication - Corporate Income Tax Rate Database : Canada and the Provinces

Corporate Income Tax Rate Database : Canada and the Provinces

10217E

2007

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• Cahill, Sean

Direction générale des politiques stratégiques

• Agriculture générale, Économie

Publication électronique

Publication gratuite

Anglais

• Français

Disponible sur l'internet

978-0-662-44912-6

A38-4/9-2007E-PDF

This document provides a description of a corporate income tax rate database for Canada and the provinces covering the years 1960-2005. The database includes rates for several elements of the corporate income tax set by the federal government (the basic rate, the corporate surtax, federal tax abatement and the manufacturing and processing profits tax credit) as well as corporate income tax rates by province. The data apply to corporations primarily involved in manufacturing and processing and do not generally apply to other types incorporated and unincorporated businesses.

It is shown how combined federal and provincial income tax rates can be calculated for each province, using the various components. Combined rates for Ontario and Quebec are illustrated as examples of the trends that have occurred since 1960.

Data tables are provided at the end of the document. These correspond to the tables available electronically.