Business – Cost of Business – Taxation
Provincial Tax Information and Comparisons
|
BC
|
AB
|
SK
|
MB
|
ON
|
PQ
|
NB
|
NS
|
PEI
|
NL
|
||
|
Corporate Income
Tax
|
|||||||||||
|
General Rate (%)
|
11
|
10
|
12
|
13
|
14
|
11.4
|
13
|
16
|
16
|
14
|
|
|
Mfg. & Proc.
Rate (%)
|
11
|
10
|
10-131
|
13
|
12
|
11.4
|
13
|
16
|
16
|
5
|
|
|
Small Business Rate (%)
|
3.5
|
3
|
4.5
|
1
|
5.5
|
8
|
5
|
5
|
3.2
|
5
|
|
|
Threshold ($’000)
|
400
|
460
|
500
|
400
|
500
|
400
|
400
|
400
|
400
|
400
|
|
|
Capital
Tax
|
|||||||||||
|
General (max %)
|
-
|
-
|
- 10
|
.2 – .4
|
0.2
|
.36
|
.1
|
.2 – .4
|
-
|
-
|
|
|
Financial Institut-
ions
(max %)
|
.67
—2
|
-
|
.7 – 3.25
|
3
|
.45 – .68
|
.722
|
3
|
4
|
5
|
4
|
|
|
Health
Care Premiums
|
|||||||||||
|
Indiv./
family(max) ($/month)
|
54/
108
|
44/
88
|
-
|
-
|
75
|
-
|
-
|
-
|
-
|
-
|
|
|
Employer Payroll Tax (max %)
|
-
|
-
|
-
|
2.15 – 4.3
|
1.95
|
2.7 – 4.26
|
-
|
-
|
-
|
2 – 4
|
|
|
General Sales
Tax (%)
|
7
|
-
|
5
|
7
|
8
|
7.53
|
8
|
8
|
103
|
8
|
|
|
Fuel Tax
|
|||||||||||
|
Gasoline (¢/litre)
|
14.54
|
9
|
15
|
11.5
|
14.7
|
15.24,6
|
10.7
|
15.56
|
15.89
|
16.56
|
|
|
Diesel (¢/litre)
|
15
|
9
|
15
|
11.5
|
14.3
|
16.2
|
16.9
|
15.4
|
20.2
|
16.5
|
|
|
Aviation Fuel
(¢/litre)
|
2.05
|
1.55
|
1.55
|
3.2
|
2.7
|
3
|
2.5
|
0.9
|
0.7
|
0.7
|
|
|
Rail Diesel (¢/litre)
|
3
|
1.5
|
15
|
6.3
|
4.5
|
3
|
4.3
|
-
|
-
|
-
|
|
|
Tobacco Tax
($/200 cigar-ettes)
|
35.80
|
37
|
36.6
|
356
|
24.7
|
20.6
|
23.56
|
33.04
|
34.9
|
36.06
|
|
|
Hotel Room
Tax (%)
|
87
|
48
|
7
|
7
|
5
|
3
|
8
|
8
|
10
|
8
|
|
US Tax Rate
|
State
|
General
|
Mfg & Processing
|
Small Business3
|
|
Washington2
|
n/a
|
n/a
|
n/a
|
|
Oregon
|
6.6
|
6.6
|
6.6
|
|
California
|
8.84
|
8.84
|
8.84
|
|
North Dakota
|
7 | 7 | 6.86 |
| Montana | 6.75 | 6.75 | 6.75 |
| Idaho | 7.6 | 7.6 | 7.6 |
| Colorado | 4.63 | 4.63 | 4.63 |
| Utah | 5 | 5 | 5 |
| New Mexico | 7.6 | 7.6 | 4.8 |
| Louisiana | 8 | 8 | 6.97 |
| Federal | 35 | 32.9 | 34 |
