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Ontario's competitive corporate tax rates

Stimulating domestic and international investment


Ontario's competitive corporate tax rates encourage business investment in the province.

Ontario Corporate Income Tax Rates, 2006
Type of IncomeFederalOntarioCombined
General  22.12% 14.0% 36.12%
Manufacturing and processing  22.12% 12.0% 34.12%
Small business  13.12% 5.50% 18.62%

Source: Deloitte Quick Tax Facts 2006 (10/2006)

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