What would be the marginal and average tax rates for a Manitoban corporation with an income level of $100,000? (Round your percentage answers to 2 decimal places.) Federal British Columbia Alberta Saskatchewan Manitoba Ontario Quebec New Brunswick* Nova Scotia Prince Edward Island Newfoundland and Labrador Northwest Territories Nunavut Yukon Average rate Average tax rate Marginal tax rate General Rate (%) 15.00 Prov. 12.0 12.0 12.0 12.0 11.5 11.6 14.0 16.0 16.0 15.0 11.5 12.0 12.0 12.9 Fed. + Prov. 27.0 27.0 27.0 27.0 26.5 26.6 29.0 31.0 31.0 30.0 26.5 27.0 37.0 27.9 Small Business Rate (%), Income Up to $500,000 10.00 Prov. 2.0 2.0 2.0* 0 3.5 6.0 2.5 3.0 3.5 3.0 4.0 4.0 2.0 2.9 Fed. + Prov. 12.0 12.0 12.0 10.0 13.5 16.0 12.5 13.0 13.5 13.0 14.0 14.0 12.0 12.9 % % 7

What would be the marginal and average tax rates for a Manitoban corporation with an income level of $100,000} (Round your percentage answers to 2 decimal places.)