Alberta has the lowest business taxes in Canada.
Claimed by: Cited by Alberta's government to promote the province
True: True as written according to the settled evidence. How we rate.
Summary
On the headline corporate income tax rate this is accurate. Alberta's general corporate income tax rate is 8 percent, the lowest among the provinces, which combines with the 15 percent federal rate for a total of 23 percent. Alberta also has no provincial sales tax, no payroll tax and no health-care premiums. The phrase lowest business taxes is therefore well supported on the main measures, though specific industries and the small-business rate vary, and tax is only one part of an overall cost of doing business.
Evidence
Alberta's general corporate income tax rate is 8 percent, the lowest among Canadian provinces, with a small business rate of 2 percent.
Provincial general corporate rates confirm Alberta at 8 percent, below every other province such as British Columbia, Ontario and Quebec.