加拿大企业所得税税率

2019 年企业所得税税率
  Active Business Income Investment
Income
  General Small Business
(CCPC)
Business
Limit
联邦政府 15% 10.5% $500,000 38.7%
阿尔伯塔 12% 2% $500,000 12%
不列颠哥伦比亚 11% 2.5% / 2.0% $500,000 11%
曼尼托巴 12% 0% $500,000 12%
新布伦瑞克 14% 3.5% / 3.0% $500,000 14%
纽芬兰和拉布拉多 15% 3% $500,000 15%
新斯科舍 16% 3% $350,000 16%
西北地区 11.5% 4% $500,000 11.5%
努纳武特地区 12% 4% $500,000 12%
安大略 11.5% 4.5% $500,000 11.5%
爱德华王子岛 16% 4.5% $500,000 16%
魁北克 11.9% 8% $500,000 11.9%
萨斯卡通 12% / 11.5% 2% $500,000 12%
育空地区 15% 3% $500,000 15%

 

 

2018 年企业所得税税率
  Active Business Income Investment
Income
  General Small Business
(CCPC)
Business
Limit
联邦政府 15% 10.5% $500,000 38.7%
阿尔伯塔 12% 3% $500,000 12%
不列颠哥伦比亚 11% 2.5% $500,000 11%
曼尼托巴 12% 0% $450,000 12%
新布伦瑞克 12% / 14% 4% / 3.5% $500,000 12% / 14%
纽芬兰和拉布拉多 15% 3% $500,000 15%
新斯科舍 16% 3% $350,000 16%
西北地区 11.5% 4% $500,000 11.5%
努纳无特地区 12% 4% $500,000 12%
安大略 11.5% 4.5% $500,000 11.5%
爱德华王子岛 16% 4.5% $500,000 16%
魁北克 11.9% 8% $500,000 11.9%
萨斯卡通 12% 2% $500,000 12%
育空地区 15% 3% $500,000 15%

 

2017 年企业所得税税率

  Active Business Income Investment
Income
  General Small Business
(CCPC)
Business
Limit
联邦政府  15% 11% $500,000 34.7%
阿尔伯塔  10% / 12% 3% $500,000 10% / 12%
不列颠哥伦比亚 11% 2.5% $500,000 11%
曼尼托巴  12% 0% $425,000 12%
新布伦瑞克  12% 4% $500,000 12%
纽芬兰和拉布拉多   14% 3% $500,000 14%
新斯科舍 16% 3% $350,000 16%
西北地区  11.5% 4% $500,000 11.5%
努纳武特地区  12% 4% $500,000 12%
安大略  11.5% 4.5% $500,000 11.5%
爱德华王子岛 16% 4.5% $500,000 16%
魁北克  11.9% 8% $500,000 11.9%
萨斯卡通 12% 2% $500,000 12%
育空地区 15% 3% $500,000 15%