Business Income Not Eligible for SBD – 2016

2016 % Combined %
Federal 15.00
Provincial
Alberta 12.00 27.00
British Columbia 11.00 26.00
Manitoba 12.00 27.00
New Brunswick 14.001 29.00
Newfoundland and Labrador 15.002 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 11.903 26.90
Saskatchewan
Without MPP / With MPP 12.00 / 10.00 27.00 / 25.00
Yukon
Without MPP / With MPP 15.00 / 2.50 30.00 / 17.50

1 14% since April 1, 2016 (12% before that date). Average rate of 13.5% for 2016.
2 Since January 1, 2016 (14% before that date). MPP deduction canceled since January 1, 2016.
3 Rate reduced by 0.1% per year as of January 1, 2017, to reach 11.5% on January 1, 2020.