Combined Federal Provincial Territorial Income Tax Rates for Income by hollypiet

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									   2006 & 2007 Combined Federal &
     Provincial/Territorial Income
   Tax Rates for Income Earned by a
Canadian-Controlled Private Corporation
                           Effective January 1, 2006
                         Smal Business    General Active       Investment
  Jurisdiction            Income up to      Business             Income
                            $300,000         Income
 British Columbia             17.6%             34.1%                47.8%
 Alberta                      16.1              33.6/32.1            47.3/45.8
 Saskatchewan                 18.1              39.136.1             52.8/49.8
 Manitoba                     17.6              36.6                 50.3
 Ontario                      18.6              36.1                 49.8
 Québec                       21.6/21.1         32.0                 52.0
 New Bruswick                 15.1/14.6         35.1                 48.8
 Nova Scotia                  18.1              38.1                 51.8
 Prince Edward Island         19.6/18.5         38.1                 51.8
 Newfoundland                 18.1              36.1                 49.8
 Northwest Territories        17.1              36.1/33.6            49.8/47.3
 Nunavut                      17.1              34.1                 47.8
 Yukon                        17.1              37.1                 50.8


                           Effective January 1, 2007
                         Smal Business    General Active       Investment
  Jurisdiction            Income up to      Business             Income
                            $400,000         Income
 British Columbia             17.6%             34.1%                47.8%
 Alberta                      16.1              32.1                 45.8
 Saskatchewan                 18.1              36.1/35.1            49.8/48.8
 Manitoba                     17.6              36.1                 49.8
 Ontario                      18.6              36.1                 49.8
 Québec                       21.1              32.0                 52.1/45.7
 New Bruswick                 18.1              35.1                 48.8
 Nova Scotia                  18.1              38.1                 51.8
 Prince Edward Island         18.5/17.4         38.1                 51.8
 Newfoundland                 18.1              36.1                 49.8
 Northwest Territories        17.1              33.6                 47.3
 Nunavut                      17.1              34.1                 47.8
 Yukon                        17.1              37.1                 50.8
DAVID G. BARNETT CHARTERED ACCOUNTANT                       Current as of May, 2007

								
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