Federal, Provincial and Territorial Corporate Income Tax Rates applicable to small business income, 1960 to 2019 (in %)

Federal, provincial and territorial statutory corporate income tax rates effective on December 31 of each year for income eligible for small business deduction.

Data and Resources

Additional Info

Field	Value
Last Updated	April 17, 2026, 19:12 (UTC)
Created	April 17, 2026, 19:12 (UTC)
contact_person	{}
criticality_level	[]
data_dictionary	[]
geographic_scope	[]
open_canada_collection	primary
open_canada_date_published	2018-03-29 00:00:00
open_canada_keywords	{"fr": ["impôt sur le revenu des entreprises", "impôt sur le revenu des sociétés", "taux d'imposition sur le revenu des sociétés", "déduction accordée aux petites entreprises", "politique de l'impôt"], "en": ["corporate income tax", "corporate income tax rate", "small business deduction", "tax policy", "taxation policy"]}
open_canada_subject	["economics_and_industry", "government_and_politics"]
sensitivity_level	unrestricted
title_fr	Taux d'imposition fédéral, provincial et territorial des petites entreprises, 1960-2019 (en %)
update_frequency	P1Y