Government of New Brunswick


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.


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.


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

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

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