Government of Nova Scotia, Canada
Other Comparative Tax Rates

Nova Scotia along with the Canadian provinces set the tax rates of their individual tax system. The federal government defines the calculation of taxable income upon which these provincial rates applies. This chart summarizes the federal and provincial tax rates for corporate income, sales and excise.

Other Comparative Tax Rates, 2013 Tax Year

As of June 14, 2013

Corporate Income TaxFederalBCABSKMBONQCNB2NSPENL
General Rate15.0%11.0%10.0%12.0%12.0%11.5%11.9%10%/12%16.0%16.0%14.0%
Man. & Processing15.0%10.0%10.0%10.0%12.0%10.0%11.9%10.0%16.0%16.0%5.0%
Small Business Rate11.0%2.5%3.0%2.0%0.0%4.5%8.0%4.5%3.5%4.5%4.0%
Small Business Rate Threshold$500,000 $500,000 $500,000 $500,000 $400,000 $500,000 $500,000 $500,000 $400,000 $500,000 $500,000
            
            
Capital TaxFederalBCABSKMBONQCNBNSPENL
Financial Services1.25%--0.7%/3.25%4%/5%0%/1.25%0%/1.25%4.00%4.00%5.00%4.00%
            
            
Retail SalesFederalBCABSKMBONQCNBNSPENL
General Rate (%)5%7%-5%7%8%9.975%8%10%9%8%
 
 
Tobacco TaxFederalBC1ABSKMBONQCNBNSPENL
Cigarettes
(per cigarette)
$0.08500 0.213/0.223$0.2000 $0.2500 $0.2900 $0.1235 $0.1290 $0.1900 $0.2352 $0.2250 $0.2050
Carton
(per 200 pack)
$17.00 $42.6/$44.6$40.00 $50.00 $58.00 $24.70 $25.80 $38.00 $47.04 $45.00 $41.00
Fine Cut (per gram)$0.0579 0.213/0.223$0.3000 $0.2500 $0.2800 $0.1235 $0.1290 $0.1900 $0.2200 $0.1750 $0.3200
Tobacco Sticks$0.0850 0.213/0.223$0.2000 $0.2500 $0.2900 $0.1235 $0.1290 $0.1900 $0.2352 $0.2250 $0.2050
 
 
Gasoline TaxFederalBCABSKMBONQCNBNSPENL
Unleaded (cents/litre)10.0 14.5-23.59.015.014.014.319.213.615.513.116.5
Diesel (cents/litre)4.0 15.0-26.09.015.014.014.320.219.215.420.216.5
1 Effective October 1, 2013, BC tobacco tax rate will be increased.
2 Effective July 1, 2013, NB general corporate income tax rate will be increased from 10% to 12%.

 

To view Comparative Tax Rates for prior years (PDF):



The Canada Revenue Agency (CRA) administers the corporate income tax and large corporation's tax on behalf of the Province. The CRA can answer your business income tax questions for both federal and provincial income tax systems as well as the harmonized sales tax.

Personal Income Tax Inquiries: 1.800.959.8281
Business Tax and HST Inquiries:  1.800.565.2336

The Nova Scotia Provincial Tax Commission administers tobacco and fuel taxes.  Inquiries:  1.800.565.2336 or 424.6300.