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.

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Champ Valeur
Dernière modification avril 17, 2026, 19:12 (TU)
Créé le avril 17, 2026, 19:12 (TU)
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criticality_level []
data_dictionary []
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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