Canadian corporate tax rates

Coverage: 2018-01-01 to 2026-07-15
Generated: 2026-07-26

Rate series

Provincial year table

Provincial general rates by year
Jurisdiction	2026	2025	2024	2023	2022	2021	2020	2019	2018	Source
NLNewfoundland and Labrador	15%	15%	15%	15%	15%	15%	15%	15%	15%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Newfoundland and Labrador Budget 2026: Source 3Newfoundland and Labrador Bill 16, s. 4: Source 4CRA - What's new for corporations: Source 5
PEPrince Edward Island	15%	16% from 2011-01-01 to 15% from 2025-07-01	16%	16%	16%	16%	16%	16%	16%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Prince Edward Island - 2025 corporate tax changes: Source 3Prince Edward Island Income Tax Act: Source 4
NSNova Scotia	14%	14%	14%	14%	14%	14%	16% from 2017-01-01 to 14% from 2020-04-01	16%	16%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Nova Scotia - Corporate income tax rates: Source 3Nova Scotia Income Tax Act: Source 4
NBNew Brunswick	14%	14%	14%	14%	14%	14%	14%	14%	14%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2New Brunswick - Corporate taxes: Source 3New Brunswick Income Tax Act: Source 4
QCQuebec	11.5%	11.5%	11.5%	11.5%	11.5%	11.5%	11.5%	11.6%	11.7%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Revenu Quebec - Announced 2026 DPE rate change: Source 3National Assembly of Quebec - Bill 6 status: Source 4Quebec Finance - DPE tax-expenditure description: Source 5Quebec Budget 2018-2019 - Additional Information: Source 6Quebec Budget 2021-2022 - Additional Information: Source 7Quebec Taxation Act: Source 8
ONOntario	11.5%	11.5%	11.5%	11.5%	11.5%	11.5%	11.5%	11.5%	11.5%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Ontario - Corporate income tax: Source 3Ontario Bill 97, Royal Assent version: Source 4
MBManitoba	12%	12%	12%	12%	12%	12%	12%	12%	12%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Manitoba - Corporation taxes: Source 3Manitoba 2018 Budget Implementation Act: Source 4
SKSaskatchewan	12%	12%	12%	12%	12%	12%	12%	12%	12%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Saskatchewan - Corporation income tax: Source 3
ABAlberta	8%	8%	8%	8%	8%	8%	10% from 2020-01-01 to 8% from 2020-07-01	12% from 2015-07-01 to 11% from 2019-07-01	12%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Alberta - Corporate income tax rates: Source 3Alberta - Accelerated Job Creation Tax Cut notice: Source 4
BCBritish Columbia	12%	12%	12%	12%	12%	12%	12%	12%	12%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2British Columbia - Corporate tax rates: Source 3
YTYukon	12%	12%	12%	12%	12%	12%	12%	12%	12%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Yukon Finance - Historical tax rates: Source 3
NTNorthwest Territories	11.5%	11.5%	11.5%	11.5%	11.5%	11.5%	11.5%	11.5%	11.5%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Northwest Territories Income Tax Act: Source 3
NUNunavut	12%	12%	12%	12%	12%	12%	12%	12%	12%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Nunavut Income Tax Act: Source 3Nunavut Bill 26, assented version: Source 4

Reference date

Provincial and territorial rates

Provincial and territorial corporate income tax rates on 2026-07-15
Jurisdiction	Lower rate	General rate	Provincial limit	Combined lower	Combined general	Official source
NLNewfoundland and Labrador	2%recorded from 2026-01-01	15%recorded from 2016-01-01	$500,000recorded from 2009-01-01	11%	30%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Newfoundland and Labrador Budget 2026: Source 3Newfoundland and Labrador Bill 16, s. 4: Source 4CRA - What's new for corporations: Source 5
PEPrince Edward Island	1%recorded from 2022-01-01	15%recorded from 2025-07-01	$600,000recorded from 2025-07-01	10%Above $500,000 to $600,000: 16%	30%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Prince Edward Island - 2025 corporate tax changes: Source 3Prince Edward Island Income Tax Act: Source 4
NSNova Scotia	1.5%recorded from 2025-04-01	14%recorded from 2020-04-01	$700,000recorded from 2025-04-01	10.5%Above $500,000 to $700,000: 16.5%	29%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Nova Scotia - Corporate income tax rates: Source 3Nova Scotia Income Tax Act: Source 4
NBNew Brunswick	2.5%recorded from 2018-04-01	14%recorded from 2016-04-01	$500,000recorded from 2009-01-01	11.5%	29%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2New Brunswick - Corporate taxes: Source 3New Brunswick Income Tax Act: Source 4
QCQuebec	2.2%tax-year starts 2026-04-30Proposedif DPE-qualified (5,500 hrs / 50% M&P)	11.5%recorded from 2020-01-01	$500,000recorded from 2009-03-20	11.2%Includes proposed rate	26.5%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Revenu Quebec - Announced 2026 DPE rate change: Source 3National Assembly of Quebec - Bill 6 status: Source 4Quebec Finance - DPE tax-expenditure description: Source 5Quebec Budget 2018-2019 - Additional Information: Source 6Quebec Budget 2021-2022 - Additional Information: Source 7Quebec Taxation Act: Source 8
ONOntario	2.2%recorded from 2026-07-01	11.5%recorded from 2011-07-01	$500,000recorded from 2007-01-01	11.2%	26.5%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Ontario - Corporate income tax: Source 3Ontario Bill 97, Royal Assent version: Source 4
MBManitoba	0%recorded from 2016-01-01	12%recorded from 2016-01-01	$500,000recorded from 2019-01-01	9%	27%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Manitoba - Corporation taxes: Source 3Manitoba 2018 Budget Implementation Act: Source 4
SKSaskatchewan	1%recorded from 2023-07-01	12%recorded from 2018-01-01	$600,000recorded from 2018-01-01	10%Above $500,000 to $600,000: 16%	27%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Saskatchewan - Corporation income tax: Source 3
ABAlberta	2%recorded from 2017-01-01	8%recorded from 2020-07-01	$500,000recorded from 2017-01-01	11%	23%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Alberta - Corporate income tax rates: Source 3Alberta - Accelerated Job Creation Tax Cut notice: Source 4
BCBritish Columbia	2%recorded from 2017-04-01	12%recorded from 2018-01-01	$500,000recorded from 2010-01-01	11%	27%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2British Columbia - Corporate tax rates: Source 3
YTYukon	0%recorded from 2021-01-01	12%recorded from 2017-07-01	$500,000recorded from 2011-01-01	9%	27%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Yukon Finance - Historical tax rates: Source 3
NTNorthwest Territories	2%recorded from 2021-01-01	11.5%recorded from 2006-07-01	$500,000recorded from 2009-01-01	11%	26.5%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Northwest Territories Income Tax Act: Source 3
NUNunavut	3%recorded from 2019-07-01	12%recorded from 2002-01-01	$500,000recorded from 2009-01-01	12%	27%	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Nunavut Income Tax Act: Source 3Nunavut Bill 26, assented version: Source 4

Selected federal parameters

Selected federal corporate tax parameters on 2026-07-15
Parameter	Statute	Value	Official source
Federal Part I base rate	ITA 123(1)	38%recorded from 2000-01-01	CRA - Corporation tax rates: Source 1Income Tax Act: Source 2CRA - Archived T2 Corporation Income Tax Guides: Source 3
Provincial abatement	ITA 124(1)	10%recorded from 2000-01-01	CRA - Corporation tax rates: Source 1Income Tax Act: Source 2CRA - Archived T2 Corporation Income Tax Guides: Source 3
General rate reduction	ITA 123.4	13%recorded from 2012-01-01	CRA - Corporation tax rates: Source 1Income Tax Act: Source 2CRA - Archived T2 Corporation Income Tax Guides: Source 3
Small business deduction percentage	ITA 125(1.1)	19%recorded from 2019-01-01	CRA - Corporation tax rates: Source 1Income Tax Act: Source 2CRA - Archived T2 Corporation Income Tax Guides: Source 3
Federal business limit	ITA 125(2)	$500,000recorded from 2009-01-01	CRA - Corporation tax rates: Source 1Income Tax Act: Source 2CRA - Archived T2 Corporation Income Tax Guides: Source 3
Personal services business additional tax	ITA 123.5	5%recorded from 2016-01-01	CRA - Corporation tax rates: Source 1Income Tax Act: Source 2CRA - Archived T2 Corporation Income Tax Guides: Source 3
Additional refundable Part I tax on CCPC investment income	ITA 123.3	10.67% (32/300)recorded from 2016-01-01	CRA - Corporation tax rates: Source 1Income Tax Act: Source 2CRA - Archived T2 Corporation Income Tax Guides: Source 3
Part IV rate on taxable dividends from non-connected corporations	ITA 186(1)	38.33% (115/300)recorded from 2016-01-01	CRA - Corporation tax rates: Source 1Income Tax Act: Source 2CRA - Archived T2 Corporation Income Tax Guides: Source 3

Jurisdiction

Order

Rate changes

Corporate income tax rate changes from 2018-01-01 through 2026-07-15
Effective	Scope	Series	Change	Basis	Source
2026-07-01	ON	Lower rate	3.2% to 2.2%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Ontario - Corporate income tax: Source 3Ontario Bill 97, Royal Assent version: Source 4
2026-04-30	QC	Lower rate	3.2% to 2.2%	Taxation-year startProposed	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Revenu Quebec - Announced 2026 DPE rate change: Source 3National Assembly of Quebec - Bill 6 status: Source 4Quebec Finance - DPE tax-expenditure description: Source 5Quebec Budget 2018-2019 - Additional Information: Source 6Quebec Budget 2021-2022 - Additional Information: Source 7Quebec Taxation Act: Source 8
2026-01-01	NL	Lower rate	2.5% to 2%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Newfoundland and Labrador Budget 2026: Source 3Newfoundland and Labrador Bill 16, s. 4: Source 4CRA - What's new for corporations: Source 5
2025-07-01	PE	General rate	16% to 15%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Prince Edward Island - 2025 corporate tax changes: Source 3Prince Edward Island Income Tax Act: Source 4
2025-07-01	PE	Business limit	$500,000 to $600,000	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Prince Edward Island - 2025 corporate tax changes: Source 3Prince Edward Island Income Tax Act: Source 4
2025-04-01	NS	Lower rate	2.5% to 1.5%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Nova Scotia - Corporate income tax rates: Source 3Nova Scotia Income Tax Act: Source 4
2025-04-01	NS	Business limit	$500,000 to $700,000	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Nova Scotia - Corporate income tax rates: Source 3Nova Scotia Income Tax Act: Source 4
2024-01-01	NL	Lower rate	3% to 2.5%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Newfoundland and Labrador Budget 2026: Source 3Newfoundland and Labrador Bill 16, s. 4: Source 4CRA - What's new for corporations: Source 5
2023-07-01	SK	Lower rate	0% to 1%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Saskatchewan - Corporation income tax: Source 3
2022-01-01	PE	Lower rate	2% to 1%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Prince Edward Island - 2025 corporate tax changes: Source 3Prince Edward Island Income Tax Act: Source 4
2021-03-26	QC	Lower rate	4% to 3.2%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Revenu Quebec - Announced 2026 DPE rate change: Source 3National Assembly of Quebec - Bill 6 status: Source 4Quebec Finance - DPE tax-expenditure description: Source 5Quebec Budget 2018-2019 - Additional Information: Source 6Quebec Budget 2021-2022 - Additional Information: Source 7Quebec Taxation Act: Source 8
2021-01-01	PE	Lower rate	3% to 2%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Prince Edward Island - 2025 corporate tax changes: Source 3Prince Edward Island Income Tax Act: Source 4
2021-01-01	QC	Lower rate	5% to 4%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Revenu Quebec - Announced 2026 DPE rate change: Source 3National Assembly of Quebec - Bill 6 status: Source 4Quebec Finance - DPE tax-expenditure description: Source 5Quebec Budget 2018-2019 - Additional Information: Source 6Quebec Budget 2021-2022 - Additional Information: Source 7Quebec Taxation Act: Source 8
2021-01-01	YT	Lower rate	2% to 0%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Yukon Finance - Historical tax rates: Source 3
2021-01-01	NT	Lower rate	4% to 2%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Northwest Territories Income Tax Act: Source 3
2020-10-01	SK	Lower rate	2% to 0%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Saskatchewan - Corporation income tax: Source 3
2020-07-01	AB	General rate	10% to 8%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Alberta - Corporate income tax rates: Source 3Alberta - Accelerated Job Creation Tax Cut notice: Source 4
2020-04-01	NS	General rate	16% to 14%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Nova Scotia - Corporate income tax rates: Source 3Nova Scotia Income Tax Act: Source 4
2020-04-01	NS	Lower rate	3% to 2.5%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Nova Scotia - Corporate income tax rates: Source 3Nova Scotia Income Tax Act: Source 4
2020-01-01	PE	Lower rate	3.5% to 3%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Prince Edward Island - 2025 corporate tax changes: Source 3Prince Edward Island Income Tax Act: Source 4
2020-01-01	QC	General rate	11.6% to 11.5%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Revenu Quebec - Announced 2026 DPE rate change: Source 3National Assembly of Quebec - Bill 6 status: Source 4Quebec Finance - DPE tax-expenditure description: Source 5Quebec Budget 2018-2019 - Additional Information: Source 6Quebec Budget 2021-2022 - Additional Information: Source 7Quebec Taxation Act: Source 8
2020-01-01	QC	Lower rate	6% to 5%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Revenu Quebec - Announced 2026 DPE rate change: Source 3National Assembly of Quebec - Bill 6 status: Source 4Quebec Finance - DPE tax-expenditure description: Source 5Quebec Budget 2018-2019 - Additional Information: Source 6Quebec Budget 2021-2022 - Additional Information: Source 7Quebec Taxation Act: Source 8
2020-01-01	ON	Lower rate	3.5% to 3.2%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Ontario - Corporate income tax: Source 3Ontario Bill 97, Royal Assent version: Source 4
2020-01-01	AB	General rate	11% to 10%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Alberta - Corporate income tax rates: Source 3Alberta - Accelerated Job Creation Tax Cut notice: Source 4
2019-07-01	AB	General rate	12% to 11%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Alberta - Corporate income tax rates: Source 3Alberta - Accelerated Job Creation Tax Cut notice: Source 4
2019-07-01	NU	Lower rate	4% to 3%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Nunavut Income Tax Act: Source 3Nunavut Bill 26, assented version: Source 4
2019-01-01	FED	Small business deduction percentage	18% to 19%	Calendar day / day-weighted	CRA - Corporation tax rates: Source 1Income Tax Act: Source 2CRA - Archived T2 Corporation Income Tax Guides: Source 3
2019-01-01	PE	Lower rate	4% to 3.5%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Prince Edward Island - 2025 corporate tax changes: Source 3Prince Edward Island Income Tax Act: Source 4
2019-01-01	QC	General rate	11.7% to 11.6%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Revenu Quebec - Announced 2026 DPE rate change: Source 3National Assembly of Quebec - Bill 6 status: Source 4Quebec Finance - DPE tax-expenditure description: Source 5Quebec Budget 2018-2019 - Additional Information: Source 6Quebec Budget 2021-2022 - Additional Information: Source 7Quebec Taxation Act: Source 8
2019-01-01	QC	Lower rate	7% to 6%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Revenu Quebec - Announced 2026 DPE rate change: Source 3National Assembly of Quebec - Bill 6 status: Source 4Quebec Finance - DPE tax-expenditure description: Source 5Quebec Budget 2018-2019 - Additional Information: Source 6Quebec Budget 2021-2022 - Additional Information: Source 7Quebec Taxation Act: Source 8
2019-01-01	MB	Business limit	$450,000 to $500,000	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Manitoba - Corporation taxes: Source 3Manitoba 2018 Budget Implementation Act: Source 4
2018-04-01	NB	Lower rate	3% to 2.5%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2New Brunswick - Corporate taxes: Source 3New Brunswick Income Tax Act: Source 4
2018-03-28	QC	Lower rate	8% to 7%	Calendar day / day-weighted	CRA - Provincial and territorial corporation tax rates: Source 1CRA - Archived T2 Corporation Income Tax Guides: Source 2Revenu Quebec - Announced 2026 DPE rate change: Source 3National Assembly of Quebec - Bill 6 status: Source 4Quebec Finance - DPE tax-expenditure description: Source 5Quebec Budget 2018-2019 - Additional Information: Source 6Quebec Budget 2021-2022 - Additional Information: Source 7Quebec Taxation Act: Source 8
2018-01-01	FED	Small business deduction percentage	17.5% to 18%	Calendar day / day-weighted	CRA - Corporation tax rates: Source 1Income Tax Act: Source 2CRA - Archived T2 Corporation Income Tax Guides: Source 3

References

CRA - Corporation tax ratesIncome Tax ActCRA - Archived T2 Corporation Income Tax GuidesCRA - Provincial and territorial corporation tax ratesNewfoundland and Labrador Budget 2026Newfoundland and Labrador Bill 16, s. 4CRA - What's new for corporationsRevenu Quebec - Announced 2026 DPE rate changeNational Assembly of Quebec - Bill 6 statusQuebec Finance - DPE tax-expenditure descriptionQuebec Budget 2018-2019 - Additional InformationQuebec Budget 2021-2022 - Additional InformationQuebec Taxation ActOntario - Corporate income taxOntario Bill 97, Royal Assent version

General information only, not tax or legal advice. Confirm the legislation and filing instructions for the corporation's facts and taxation year before filing.