Business Income Eligible for SBD¹ – 2016

2015 % Combined %
Federal 10.502
Provincial
Alberta 3.003 13,50
British Columbia 2.50 13.50
Manitoba 0.00 10.50
New Brunswick 3.504 14.00
Newfoundland and Labrador 3.00 13.50
Northwest Territories 4.00 14.50
Nova Scotia 3.00 13.50
Nunavut 4.00 14.50
Ontario 4.50 15.00
Prince Edward Island 4.50 15.00
Quebec
 Without MPP / With MPP  8.00/4.005 18.50/14.50
Saskatchewan 2.00 12.50
Yukon
Without MPP / With MPP 3.00 / 1.50 13.50 / 12.00

1 $500,000 eligible for the SBD for federal purposes and all provinces and territories except Manitoba ($450,000 since 2016; $425,000 before that date) and Nova Scotia ($350,000). In all jurisdictions, the SBD is progressively reduced when paid-up/taxable capital of all associated corporations is greater than $10M and is eliminated when it is $15M.
The planned 0.5% per-year rate reduction, to reach 9% on January 1, 2019, was cancelled in the March 22, 2016 budget. The rate will remain 10.5% after 2016.
3 Rate reduced to 2% as of 2017.
4 3.5% since April 1, 2016 (4% before that date). Average rate of 3.63% for 2016.
5 Rate reduced up to 4% since April 1, 2015 for manufacturing SMEs, based on the proportion of their manufacturing activities. This reduced rate will also apply to SMEs in the primary sector starting January 1, 2017.