Table II.2. Targeted statutory corporate income tax rate
Publication date: 2018-10-04
Reporting period: 2000 - 2018
Timeseries: 64
Time period
Country
Targeted corporate income tax

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Canada | Targeted sub-central government corporate income tax rate | 2007 - 2018

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Country Targeted corporate income tax 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
Canada Targeted sub-central government corporate income tax rate 5.10 4.74 4.76 4.47 4.26 4.20 4.20 4.18 4.20 4.27 4.01 3.62

This dataset reports central, sub-central and combined corporate income tax rates typically applying for or targeted at 'small (incorporated) business', where such 'targeting' is on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria.

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Canada | Targeted sub-central government corporate income tax rate | 2007 - 2018