Monday, November 16, 2015

General Corporate Tax Rates by Province - time series

Question
I'm having trouble finding general provincial corporate tax rates. I have found some but they don't go back very far and the researcher wants them back decades, as far back as possible. Any suggestions? Do you think they would have to be looked up individually?

Answer

This Agriculture Canada publication has provincial corporate tax rates going back to 1960:
Corporate Income Tax Rate Database : Canada and the Provinces, 1960-2005Research and Analysis Directorate Strategic Research Agriculture and Agri-Food Canada
http://www5.agr.gc.ca/resources/prod/doc/pol/pub/itdat60-05/pdf/tax_e.pdf

Also, a law library will have tax guides going back in time that will include the information you seek. These publications are published by various publishers such as CCH, De Boo, Carswell, and Lexis.