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

Title in English
Corporate Income Tax Rate Database : Canada and the Provinces
Publication ID
10217E
Published Year
2007
URL
Author(s)
Organization
Subject(s)
Type
Web Publication
Cost
Free Publication
Language
English
Also Available In:
Status
Available on the Web
ISBN
978-0-662-44912-6
Catalogue No.
A38-4/9-2007E-PDF
Summary in English
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.
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