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The Job Creation Tax Cut (Alberta Corporate Tax Amendment) Act (formerly Bill 3) reduced the tax burden on job creators.

The corporate tax rate was lowered from 12% to 8% as part of Alberta's Recovery Plan.

Alberta is now the most tax-competitive business jurisdiction and among the most attractive investment destinations in North America.

Comparing jurisdictions

Alberta now has the lowest corporate tax rate in Canada:

  • 12% in British Columbia
  • 12% in Saskatchewan
  • 12% in Manitoba
  • 11.6% in Quebec
  • 11.5% in Ontario
  • 8% in Alberta

Alberta’s combined federal-provincial business tax rate is now lower than that of 44 U.S. states.

Learn more about Alberta’s corporate income tax.


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