Home > Community & Regional Profiles > Port Alice > Taxation Port Alice: Taxation Community   Real Property Tax Rates : $ per $1000 of Assessed Property (Land/Buildings) Municipality Business Light Industry Major Industry Residential Port Alice 24.37189 35.94541 32.03672 12.69530    THE FOLLOWING DATA IS THE SAME FOR ALL COMMUNITIES IN BRITISH COLUMBIA    Corporate Income Tax/Franchise Tax   Small Business Mfg Non-Mfg Federal Rate (range) % % % Rate (range) 13.12% 22.12% 22.12% Formula (e.g. Sales, Property & Payroll) N/A N/A N/A Formula (e.g. Sales, Property & Payroll) Provincial Rate (range) 4.50% 12% 12% Formula (e.g. Sales, Property & Payroll) Sales & Payroll Sales & Payroll Sales & Payroll Federal Tax Deductible No No No    Local British Columbia has no local corporate income taxes.    Total Federal and Provincial Corporate Income Tax 17.62% 34.12% 34.12% Personal Income Tax Rate (Range) Federal Provincial (State) Local Capital Gains 8.00% - 14.50% 3.03% - 7.35% N/A Earned Income 16.00% - 29.00% 6.05% - 14.70% N/A Unearned Income (e.g. Dividend) 3.33% - 19.58% 1.19% - 12.00% N/A Local Occupation Tax (Paid by Employee) Not Applicable    Local Wage Tax (Paid by Employer) Not Applicable    Local Occupation Tax (Paid by Employee) Not Applicable    Sales/Use Tax Rate Rate Notes Federal (Goods and Service Tax ) -- GST 6% GST on business inputs is fully recoverable Local N/A British Columbia has no local sales tax Provincial (State) Sales Tax -- PST 7.0% Exemptions include: production machinery and equipment, direct materials, catalysts, reagents, software development equipment, construction labor Total (Effective Combined Rate) Business 7.0% GST on business inputs is fully recoverable    Sales/Use Tax Rate Rate Notes Electric Power 7.0% GST is fully recoverable Natural Gas 7.0% GST is fully recoverable Fuel Oil 7.0% GST is fully recoverable Water 0% Sewer 0% Hazardous Waste 7.0% GST is fully recoverable    Telephone Subject to Sale/Use Tax Type Rate Notes Local 7.0% GST is fully recoverable Long Distance In State 7.0% Toll free inbound service is tax-exempt. GST is fully recoverable. Long Distance Out of State 7.0% Toll free inbound service is tax-exempt. GST is fully recoverable.    Machinery & Equipment Subject to Sales/Use Tax Type Rate Notes Production 0% Non-Production 7.0% Equipment used directly in software development is tax exempt. GST is fully recoverable Pollution Control 0% GST is fully recoverable Office Furniture/Fixtures/Equipement 0% GST is fully recoverable    Sales/Use Tax on Tangible Property Type Rate Notes Office Building Construction Materials 7.0% GST is fully recoverable Industrial Building Contstruction Materials 7.0% GST is fully recoverable Manufacturers' Raw Materials 0% Standard Software 7.0% GST is fully recoverable Custom Software 7.0% GST is fully recoverable    Sales/Use Tax on InTangible Property Type Rate Notes Accounts Receivable 0% Capital Stock 0% Stock/Bond Transaction Fee 0%    Property Tax Rates: $ per $1000 Assessed Personal Property (M&E;, Inventory, other) - Municipal British Columbia does not have personal property taxes.    State Property Tax Effective Rate: $ per $1000 Not Applicable    Subject to Personal Property Tax Not Applicable       All Rates current as of September 15, 2006, unless otherwise stated. N/A = Not Applicable.    Demographics Education Government International Resources Industrial/Business Parks Labor Force Labor Quality Leading Employers Payroll Costs Quality of Life Taxation Transportation Utilities Community Contact