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 of four broad tax bases: personal income, corporate income, sales and excise.
Comparative Tax Rates for the 2009 Tax Year (Updated July 2009)
| NL | PE | NS | NB | QC | ON | MB | SK | AB | BC | Federal |
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| $7,778 | $7,708 | $7,981 | $8,605 | $10,455 | $8,881 | $8,134 | $13,269 | $16,775 | $9,373 | $10,320 |
First Bracket | 7.70% | 9.80% | 8.79% | 9.65% | 16.00% | 6.05% | 10.80% | 11.00% | 10.00% | 5.06% | 15.00% |
| 12.80% | 13.80% | 14.95% | 14.50% | 20.00% | 9.15% | 12.75% | 13.00% | flat rate | 7.70% | 22.00% |
| 15.50% | 16.70% | 16.67% | 16.00% | 24.00% | 11.16% | 17.40% | 15.00% | - | 10.50% | 26.00% |
Fourth Bracket | - | - | 17.50% | 17.00% | - | - | - | - | - | 12.29% | 29.00% |
Fifth Bracket | - | - | - | - | - | - | - | - | - | 14.70% | - |
| - | 10.00% | 10.00% | - | - | 20% & 36% | - | - | - | - | - |
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General Rate | 14.00% | 16.00% | 16.00% | 12.00% | 11.90% | 14.00% | 12.00% | 12.00% | 10.00% | 11.00% | 19.00% |
Manufacturing & Processing | 5.00% | 16.00% | 16.00% | 12.00% | 11.90% | 12.00% | 12.00% | 10.0%/12% | 10.00% | 11.00% | 19.00% |
Small Business Rate | 5.0% | 2.1% | 5.0% | 5.0% | 8.0% | 5.5% | 1.0% | 4.5% | 3.0% | 2.5% | 11.0% |
Small Business Rate Threshold | $500,000 | $500,000 | $400,000 | $500,000 | $500,000 | $500,000 | $400,000 | $500,000 | $500,000 | $400,000 | $500,000 |
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| - | - | 0.15% | 0.00% | 0.24% | 0.225% | 0.0-0.3% | 0.00% | - | - | - |
Financial Services | 4.00% | 5.00% | 4.00% | 3.00% | 0.48%+0.25%/0.35% | 0.45-0.675% | 3.00% | 0.7% - 3.25 | - | 0.33-1% | 1.25% |
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| 8.00% | 10.00% | 8.00% | 8.00% | 7.50% | 8.00% | 7.00% | 5.00% | - | 7.00% | 5.00% |
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Cigarettes (per cigarette) | $ 0.1800 | $ 0.2245 | $ 0.2152 | $ 0.1175 | $ 0.1030 | $ 0.1235 | $ 0.1850 | $ 0.1830 | $ 0.2000 | $ 0.1850 | $ 0.0850 |
Carton (per 200 pack) | $ 36.00 | $ 44.90 | $ 43.04 | $ 23.50 | $ 20.60 | $ 24.70 | $ 37.00 | $ 36.60 | $ 40.00 | $ 37.00 | $ 17.00 |
Fine Cut (per gram) | $ 0.3000 | $ 0.1601 | $ 0.2000 | $ 0.0849 | $ 0.1030 | $ 0.1235 | $ 0.1750 | $ 0.1830 | $ 0.3000 | $ 0.1850 | $0.05785 |
Tobacco Sticks | $ 0.1800 | $ 0.2245 | $ 0.2152 | $ 0.0945 | $ 0.1030 | $ 0.1235 | $ 0.1850 | $ 0.1830 | $ 0.2000 | $ 0.1850 | $ 0.0633 |
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Unleaded (cents/litre) | 16.50 | 15.80 | 15.50 | 10.70 | 15.20 | 14.70 | 11.50 | 15.00 | 9.00 | 14.5-20.5 | 10.00 |
Diesel (cents/litre) | 16.50 | 19.90 | 15.40 | 16.90 | 16.20 | 14.30 | 11.50 | 15.00 | 9.00 | 15.0-21.0 | 4.00 |
To view Comparative Tax Rates for prior years: 2008 (PDF), 2007 (PDF), 2006 (PDF), 2005 (PDF).
For additional information:
Kimberley Tran,
Policy Analyst
Tel: 902.424.7379
Email: gov.ns.ca
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.