| Corporation Income Tax Rates for 2013 | Federal | Ontario | Combined |
| Businesses: On First $500,000 General Manufacturing Investment – if CCPC(a) Part IV Capital Gains not relevant
| 11.00 15.00 15.00 34.67 33.33 Not relevant | 4.50 11.50 10.00 11.50 – | 15.50 26.50 25.00 46.17 33.33 23.08 |
| Corporation Income Tax Rates for 2014 | Federal | Ontario | Combined |
| Businesses: On First $500,000 General Manufacturing Investment – if CCPC(a) Part IV Capital Gains not relevant
| 11.00 15.00 15.00 34.66 33.33 Not relevant | 4.50 11.50 10.00 11.50 – | 15.50 26.50 25.00 46.17 33.33 23.08 |
(a) Canadian Controlled Private Corporation
| Contribution/Premiums for 2013 | Exempt Amount | Rate | Maximum Employer Contribution |
| Canada Pension Plan Contribution (i) Employment Insurance Premium (i) Ontario Health Tax (ii) | $3,500.00 None $400,000 | 4.95% 2.632% 1.95% | $2,356.20 $1,247.57 none |
| Contribution/Premiums for 2014 | Exempt Amount | Rate | Maximum Employer Contribution |
| Canada Pension Plan Contribution (i) Employment Insurance Premium (i) Ontario Health Tax (ii) | $3,500.00 None $450,000 | 4.95% 2.632% 1.95% | $2,413.80 $1,279.15 none |
(i) figures are per employee (ii) figures are per Ontario permanent establishment incl. associated
