Business Income Not Eligible for SBD – 2017

This document has been updated on October 24th, 2017 and reflects the state of the Law,
including draft amendments, at that date.

2017 % Combined %
Federal 15.00
Provincial
Alberta 12.00 27.00
British Columbia 11.00 26.00
Manitoba 12.00 27.00
New Brunswick 14.00 29.00
Newfoundland and Labrador 15.00 30.00
Northwest Territories 11.50 26.50
Nova Scotia 16.00 31.00
Nunavut 12.00 27.00
Ontario
Without MPP / With MPP 11.50 / 10.00 26.50 / 25.00
Prince Edward Island 16.00 31.00
Quebec 11.801 26.80
Saskatchewan
Without MPP / With MPP 11.75 / 9.752 26.75 / 24.75
Yukon
Without MPP / With MPP 13.503 / 2.50 28.50 / 17.50

1 Since January 1, 2017 (11.9% before that date). Rate reduced by 0.1% per year as of January 1, 2017, to reach 11.5% on January 1, 2020.
2 Rates of 11.5% and 9.5% respectively since July 1, 2017 (12% and 10% before that date). Average rate of 11.75% and 9.75% for 2017. Rates will be respectively reduced to 11% and 9% as of July 1, 2019.
3 Rate of 12 % since July 1, 2017 (15% before that date). Average rate of 13.5% for 2017.