Taxation & Fees

Development Cost Comparison

When construction value exceeds $50,000, property developers must pay a Development Cost Charge (DCC) prior to obtaining a Building Permit. These fees are used to fund capital improvements to the sewer, water, drainage, and road infrastructure and the acquisition of parkland and open spaces.

The table and chart below displays a comparison between municipalities including local tax rate, development cost charges, and municipal charges using an example of a light industrial building; 10 acres of land, 50,000 square foot building. 

wdt_ID COMMUNITY LAND IMPROVEMENTS INDUSTRIAL TAX RATE DCC RATES (Per Sq Metre) TOTAL DCC TOTAL MUNICIPAL CHARGES
1 Chilliwack 5,500,000 2,611,000 4.51123 24.49 113,760 153,097.00
2 Abbotsford 7,100,000 2,611,000 4.93451 58.00 269,419 317,338.00
3 Maple Ridge 8,000,000 2,611,000 7.11940 22.83 106,049 181,593.00
4 Langley Township 8,000,000 2,611,000 4.45330 109.97 510,827 558,081.00
5 Delta 9,000,000 2,611,000 4.39590 33.85 157,238 213,199.00
6 Surrey 9,000,000 2,611,000 2.88539 81.09 357,352 390,854.00
7 Coquitlam 9,000,000 2,611,000 5.95500 44.00 204,387 273,530.00
COMMUNITY

Source: Province of British Columbia Municipal Tax Rates and Tax Burden, 2021 

Municipal Taxes

Business tax rates in the City of Chilliwack are less than neighbouring communities. Property tax rates are calculated by the City of Chilliwack. The City of Chilliwack also offers revitalization tax incentives.

wdt_ID Municipality Municipal Business Tax Rate
1 Abbotsford 7.1683
2 Chilliwack 5.4652
3 Coquitlam 7.3872
4 Kamloops 12.5400
5 Kelowna 6.8256
6 Langley 6.1557
7 Maple Ridge 7.1194

Source: Province of British Columbia Municipal Tax Rates and Tax Burden, 2021 

Federal and Provincial Corporate Taxes

Federal Net Tax Rate: 15%
For Canadian-controlled private corporations claiming the small business deduction, the net tax rate is 9%.

Provincial Tax Rate: 2% – 12%
The lower rate applies to the income eligible for the federal small business deduction. The higher rate applies to all other income.