No the tax rate isn't 6%, this is incorrect. The 6.4% is the marginal effective tax rate on new investment. Rates are unchanged: 26.5% combined federal/Ontario, or 11.2% for CCPC small-business income. And it's still draft legislation released Sept 15
That is indeed correct, and I'm sorry for framing the 6% rate as if it were the overall general rate.
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