Corporate Income Tax Rates -

Combined Federal and Provincial/Territorial Tax Rates for Income Earned by a Canadian Corporation (CCPC) Effective January 1, 2009

 

    

 

 

 

Small
Business
Income up to
$400,000

Active

Business

Income

between

$400,000 and $500,000

 

 

General

Active
Business
Income

 

 

 

 

Investment
Incom

British Columbia
Alberta
Saskatchewan
Manitoba
Ontario
Québec
New Brunswick
Nova Scotia
Prince Edward
Island
Newfoundland
Labrador
Northwest
Territories
Nunavut
Yuko		13.5%
14.0
15.5
12.0
16.5
19.0
16.0
16.0
14.2/13.1

16.0

15.0

15.0
15.0		22.0%
21.0/14.0
15.5
24.0/23.0
16.5
22.9/19.0
16.0
27.0
14.2/13.1

16.0

15.0

15.0
26.0		30.0%
29.0
31.0
32.0/31.0
33.0
30.9
32.0/31.0
35.0
35.0

33.0

30.5

31.0
34.0		45.7%
44.7
46.7
47.7/46.7
48.7
46.6
47.7/46.7
50.7
50.7

48.7

46.2

46.7
49.7

The corporate tax rates above are provided by Madan Chartered Accountant in Toronto & Mississauga. Please also see the Corporate Tax Return Preparation Services that we offer in Toronto & Mississauga

 

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