Government: Interprovincial Comparison of Tax Rates 2008
Taxes: Corporate Retail Payroll Capital
Comparison
Federal
Municipal
| |
BC |
AB |
SK |
MB |
ON |
QC |
NB |
NS |
PEI |
NL |
| Corporation Income Tax (%) |
|
|
|
|
|
|
|
|
|
|
| Small Rate |
3.50 |
3.00 |
4.50 |
2.00 |
5.50 |
8.00 |
5.00 |
5.00 |
3.20 |
5.00 |
| General Rate |
11.00 |
10.00 |
12.00 |
13.00 |
14.00 |
11.40 |
13.00 |
16.00 |
16.00 |
14.00 |
| Manufacturing |
11.00 |
10.00 |
10.00 |
13.00 |
12.00 |
11.40 |
13.00 |
16.00 |
16.00 |
5.00 |
| Capital Tax (%) |
- |
- |
- |
0.20 |
0.225 |
0.36 |
0.10 |
0.20 |
- |
- |
| Employer Payroll Tax (%) |
- |
- |
- |
2.15 |
1.95 |
4.26 |
- |
- |
- |
2.00 |
| Sales Tax (%) |
7.00 |
- |
5.00 |
7.00 |
8.00 |
7.50 |
8.00 |
8.00 |
10.00 |
8.00 |
Source : 2008 Manitoba Budget Papers |