TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

TERRITORIAL STATUTORY CORPORATE INCOME TAX RATE [1 record]

Record 1 2015-07-08

English

Subject field(s)
  • Taxation
CONT

The marginal effective tax rate (METR) on new business investment takes into account federal, provincial and territorial statutory corporate income tax rates, deductions and credits available in the corporate tax system and other taxes paid by corporations, including capital taxes and retail sales taxes on business inputs.

French

Domaine(s)
  • Fiscalité
CONT

Le taux effectif marginal d'imposition (TEMI) applicable aux nouveaux investissements des entreprises tient compte des taux fédéraux, provinciaux et territoriaux d'imposition du revenu des sociétés prévus par la loi, des déductions et crédits que comporte le régime fiscal des sociétés, ainsi que d'autres impôts et taxes versés par les sociétés, notamment les impôts sur le capital et les taxes de vente au détail sur les intrants des entreprises.

Spanish

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