Net corporate income tax rates
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Net corporate income tax rates
The following chart shows the net corporate income tax rates for the 2007 and subsequent tax years.
| Rate | Applicable tax period |
|---|---|
| 21.0% | Before January 1, 2008 |
| 19.5% | Effective January 1, 2008 |
| 19.0% | Effective January 1, 2009 |
| 18.0% | Effective January 1, 2010 |
| 16.5% | Effective January 1, 2011 |
| 15.0% | Effective January 1, 2012 |
| 15.0% | Effective January 1, 2013 |
| 15.0% | Effective January 1, 2014 |
| 15.0% | Effective January 1, 2015 |
| 15.0% | Effective January 1, 2016 |
Note
If based on the trust's tax year, more than one rate applies, complete Chart 7 to determine the trust's net corporate income tax rate.
Forms and publications
- Guide T4013, T3 Trust Guide
- Form T3RET, T3 Trust Income Tax and Information Return
- Schedule, T3SCH11, Federal Income Tax
Government Partners
- Date modified:
- 2016-11-15