DT4603 - Particular agreements: Canada: Admissible & Inadmissible Taxes

Income taxes imposed by the Government of Canada.
Tobacco Manufacturers' Surtax.

The following taxes levied by the Canadian provinces are admissible for unilateral relief
Alberta -
freehold mineral rights tax,provincial income tax.
British Columbia -
provincial income tax,
mining tax,
logging tax,
mineral resources tax (replaced from 1 January 1990: see DT2100, last sub-para).
Manitoba -
provincial income tax including the additional hospital services tax.
New Brunswick -
provincial income tax,
mining tax.
Newfoundland -
provincial income tax,
mining tax.
Nova Scotia -
provincial income tax,
mining tax.
Ontario -
provincial corporation tax on company profits,
provincial income tax,
mining tax,
corporate minimum tax (All claims for credit for this tax must be submitted to Tax Treaty Team.
Prince Edward Island -
provincial income tax.
Quebec -
provincial corporation tax on company profits,
provincial income tax on individuals,
mining tax,
logging tax.
Saskatchewan -
provincial income tax,
mining royalty tax.