Title: Canada small business tax rate
Content:  In Canada’s federal tax system, the small business tax rate is the tax rate paid by a small business. As of 2019, the small business tax rate is 9% The general corporate tax rate is 28%. Additionally, each province or territory operates its own corporate tax system, with varying treatment for small businesses.
Title: Canada small business tax rate
Content:  Corporate taxes in Newfoundland and Labrador corporate tax rates span from 3 per cent at the lowest rate to 15 per cent at highest rate; in Nova Scotia from 3% to 16%, in New Brunswick from 2.5% to 14%, in Prince Edward Island from 3%to 16%, in Ontario from 3.2% to 11.5%, in Manitoban 12% in Saskatchewan, from 2% to 12%, in British Columbia from 2% to 12%, in Nunavut from 3% to 12%, in the Northwest Territories, from 4% to 11.5%, and in Yukon from 2% to 12%. In most cases, the provinces and territories have two rates of income tax—the lower rate and the higher rate. Businesses that are eligible for the federal small business deduction (SBD) are also eligible for 
Title: Canada small business tax rate
Content:  lower corporate tax rate at the provincial and territorial levels. According to a June 1, 2020 report, there are two or occasionally three levels of corporate taxes in the provinces and territories—the first includes small businesses, with income generally up to $500,000, that are eligible for the "small-business deduction" (SBD); the second (where it exists) includes businesses engaged in manufacturing and processing (M&P) with income greater than $500,000 that are not eligible for federal SBD (%); and the third includes general income businesses, with non-M&P income, that are not eligible for SBD (%). Québec has three levels—the rate for the first level is c. 4% to 5%, for the second level it is 11.50%, and for the third level it is 11.50%.
Title: Canada small business tax rate
Content:  A small business in Canada is defined as a Canadian-based corporation (i.e. one incorporated under the federal Canada Business Corporations Act or similar provincial legislation) with fewer than 100 employees and under C$500,000 in annual income. Small businesses are allowed to claim a "small business deduction" under the Income Tax Act; the deduction enumerated in that Act is deducted from the 28% general tax rate, and means the net small business tax rate is as follows:
Title: Corporate tax in Canada
Content:  In 2017, the overall small business tax rate was reduced from 11% to 9%. Controversial changes to small business taxation, proposed in 2017, were introduced when Bill Morneau was Finance Minister under Prime Minister Justin Trudeau. Changes included restricting several tax planning strategies that were frequently used by small businesses, such as passive investment income and income-sprinkling for private corporations.
Title: Corporate tax in Canada
Content:  In most cases, the provinces and territories have two rates of income tax—the lower rate and the higher rate. Businesses that are eligible for the federal small business deduction (SBD) are also eligible for the lower corporate tax rate at the provincial and territorial levels. The SBD is based on "small business limits". All businesses that are not eligible for the SBD are taxed at the higher rate, which applies to all other income.
Title: Small and medium-sized enterprises
Content:  Industry Canada defines a small business as one with fewer than 100 paid employees and a medium-sized business as one with at least 100 and fewer than 500 employees. As of December 2012, there were 1,107,540 employer businesses in Canada, of rally. Canadian Controlled private corporations receive a 17% reduction in the tax rate on taxable income from active businesses up to $500,000. This small business deduction is reduced for corporations whose taxable capital exceeding $10M, and is completely eliminated for corporations whose taxable capital exceeds $15M. It has been estimated that almost $2 trillion of Canadian SMEs will be coming up for sale over the next decade which is twice as large as the assets of the top 1,000 Canadian pension plans and approximately the same size as Canadian annual GDP.
Title: Corporate tax in Canada
Content:  Canadian-controlled private corporations (CCPCs) reduce the corporate tax rate on their active business income by using the Small Business Deduction (SBD). The current tax rate for Canadian-controlled private corporations that claim the "small business deduction" (SBD), is nine per cent. The SBD is based on "small business limits" which is currently $500,000. Previously, a "CCPC using the SBD [could] claim the small business tax rate on up to $500,000 of its active business income carried on in Canada", which represented a sizable tax reduction. For almost all provinces and territories, the small-business limit is $500,000. Effective January 1, 2018, Saskatchewan increased its small-business limit 
Title: Corporate tax in Canada
Content:  Corporate taxes in Canada are regulated at the federal level by the Canada Revenue Agency (CRA). As of January 1, 2019 the "net tax rate after the general tax reduction" is fifteen per cent. The net tax rate for Canadian-controlled private corporations that claim the small business deduction, is nine per cent.
Title: Corporate tax in Canada
Content:  are two or three levels of corporate taxes in the provinces and territories—the first includes small businesses, with income generally up to $500,000, that are eligible for the "small-business deduction" (SBD); the second includes businesses engaged in manufacturing and processing (M&P) with income greater than $500,000 that are not eligible for federal SBD (%); and the third includes general income businesses, with non-M&P income, that are not eligible for SBD (%). Québec has three levels—the rate for the first level is c. 4% to 5%, for the second level it is 11.50%, and for the third level it is 11.50%.

Question: what is small business tax rate in canada?
Answer: 10.5%.