Investor Presentaiton
Doing Business in Alberta
Provincial & State Corporate Taxes
Provincial Corporate Income Tax Rates (per cent)
State Corporate Income Tax Rates (per cent)
Province
General
Manufacturing Small
& Processing Business
Manufacturing
State
General
& Processing
Small
Business
Alberta*
12
12
2
Oregon
7.6
7.6
6.6
British Columbia
11
11
2
California
8.84
8.84
8.84
New Brunswick
14
14
3
North Dakota
4.31
4.31
4.07
Quebec
11.8
11.8
8
Montana
6.75
6.75
6.75
Manitoba
12
12
0
Idaho
7.4
7.4
7.4
Saskatchewan
12
10
2
Colorado
4.63
4.63
4.63
Ontario
11.5
10
4.5
Utah
5
5
5
Newfoundland & Labrador
15
15
3
New Mexico
6.2
6.2
4.8
Prince Edward Island
16
16
4.5
Louisiana
8
8
6.42
Nova Scotia
16
16
3
Arizona
4.9
4.9
4.9
Federal
15
15
10.5
Federal
35
31.85
34
Note: U.S. rates are for January 2017 and Canadian rates are for April 2017
The small business rate is the effective tax rate for US$380,000 (comparable to the Canadian threshold of Cdn$500,000)
The small business income threshold for Nova Scotia and Manitoba is Cdn$350,000 and $450,000, respectively. For all other provinces
the small business income threshold is Cdn$500,000
Source: Canada Revenue Agency, Tax Foundation, KPMG Tax Facts 2016-2017, PWC
Alberta
GovernmentView entire presentation