But the small business corporate tax rate in Alberta is 11% (9% federal, 2% provincial). No one is suggesting changing this rate as it's pretty similar across Canada (although I'd argue this has been a race to the bottom and the percentage should be somewhat higher).
The idea would be to raise the corporate tax rate on profits over $500,000 back to 10-12% from it's current 8%. This isn't brining much investment to Alberta, and bringing that rate back in line with all the other provinces would be fine. I'd favor a 10 or 11% rate so that it is still the lowest, but not by the margin that it is now.
We also should have a PST to help fund programs, but that's not even worth discussing with the government we have as it'll never happen.
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