| 2021 年企业所得税税率 | ||||
| Active Business Income | Investment Income |
|||
| General | Small Business (CCPC) |
Business Limit |
||
| 联邦政府 | 15% | 9% | $500,000 | 38.7% |
| 阿尔伯塔 | 8% | 2% | $500,000 | 8% |
| 不列颠哥伦比亚 | 12% | 2% | $500,000 | 12% |
| 曼尼托巴 | 12% | 0% | $500,000 | 12% |
| 新布伦瑞克 | 14% | 2.5% | $500,000 | 14% |
| 纽芬兰和拉布拉多 | 15% | 3% | $500,000 | 15% |
| 新斯科舍 | 14% | 2.5% | $350,000 | 14% |
| 西北地区 | 11.5% | 2% | $500,000 | 11.5% |
| 努纳武特地区 | 12% | 3% | $500,000 | 12% |
| 安大略 | 11.5% | 3.2% | $500,000 | 11.5% |
| 爱德华王子岛 | 16% | 2% | $500,000 | 16% |
| 魁北克 | 11.5% | 4% | $500,000 | 11.5% |
| 萨斯卡通 | 12% | 2% | $600,000 | 12% |
| 育空地区 | 12% | 0% | $500,000 | 12% |
| 2020 年企业所得税税率 | ||||
| Active Business Income | Investment Income |
|||
| General | Small Business (CCPC) |
Business Limit |
||
| 联邦政府 | 15% | 9% | $500,000 | 38.7% |
| 阿尔伯塔 | 10%/8% | 2% | $500,000 | 10%/8% |
| 不列颠哥伦比亚 | 12% | 2% | $500,000 | 12% |
| 曼尼托巴 | 12% | 0% | $500,000 | 12% |
| 新布伦瑞克 | 14% | 2.5% | $500,000 | 14% |
| 纽芬兰和拉布拉多 | 15% | 3% | $500,000 | 15% |
| 新斯科舍 | 16%/14% | 3%/2.5% | $350,000 | 16%/14% |
| 西北地区 | 11.5% | 4% | $500,000 | 11.5% |
| 努纳无特地区 | 12% | 3% | $500,000 | 12% |
| 安大略 | 11.5% | 3.2% | $500,000 | 11.5% |
| 爱德华王子岛 | 16% | 3% | $500,000 | 16% |
| 魁北克 | 11.5% | 5% | $500,000 | 11.5% |
| 萨斯卡通 | 12% | 2% | $600,000 | 12% |
| 育空地区 | 15% | 2% | $500,000 | 12% |