Department of Finance Canada

This document contains information about the Department of Finance Canada’s plan to deliver open data and information resources to the Canadian public.

Federal, provincial and territorial statutory corporate income tax rates effective on December 31 of each year for general income not eligible for small business deduction.

Federal, provincial and territorial statutory corporate income tax rates effective on December 31 of each year for income eligible for small business deduction.

Federal, provincial and territorial small business deduction limits effective on December 31 of each year.