The following are summaries of the tax rate changes for 2017 in the Canadian provinces of British Colombia, New Brunswick, Quebec, and Saskatchewan.

British Colombia

Effective 1 April 2017, the small business income tax rate is reduced from 2.5% to 2.0%.

New Brunswick

Effective 1 April 2017, the small business income tax rate is reduced from 3.5% to 3.0%.

Quebec

Effective 2017, the cor…

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