Government of New Brunswick

Overview

New Brunswick's corporate income tax is administered and collected by the federal government through the Canada Revenue Agency. New Brunswick corporate income tax rates are applied to federally defined New Brunswick taxable income.

Eligibility

The small business rate applies to active business income of Canadian controlled private corporations (CCPCs) up to the threshold amount of active business income. The general corporate income tax rate is applied to all other corporate income.

Description

See Taxes - Income Tax (Corporate) in Related Links.

Contacts: Canada Revenue Agency 1-800-959-5525 (English) or 1-800-959-7775 (French).

Contact Information Email Location
Fredericton