Issue

Since corporate income tax represents a significant percentage of pre-tax income, decision-makers are extremely sensitive to corporate income tax rates. It is in Alberta’s best interests to reduce and keep corporate income taxes low to attract business to Alberta and retain them in our province. 

Background

Corporations seeking to expand or relocate examine many factors; often the projected “after- tax” return on investment is one of the primary considerations. Since corporate income tax represents a significant percentage of pre-tax income, decision-makers are extremely sensitive to corporate income tax rates. 

Our Recommendations

  1. Ensure that the Alberta small business and general corporate tax rate applicable to Canadian controlled private corporations does not exceed the lowest tax rate in other Canadian provinces or territories.
Download The Policy Brief
Topic
Year

2025

Contact

If you have any questions, contact Dana Severson at dseverson@abchamber.ca or (780) 425-4180 ext. 2.