Question
Is there a publication or info source where a student could find the provincial personal and corporate tax rates since 1990?
Would this involve going to each provincial revenue department and making an inquiry?
Answers
1. Personal back to 1998:
Personal -
http://www.cra-arc.gc.ca/tax/individuals/faq/taxrates-e.html#provincial
Current corporate -
http://www.cra-arc.gc.ca/tax/business/topics/corporations/rates-e.html
2. I usually go to the print for this question. Most of the annotated income tax acts (e.g. Butterworths, CCH) will include a couple or few years of the rates at the beginning of the book. It means going to a few different yearly editions, but at least all the provinces are in one place!
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