Canadian Small Business Corporate Income Tax Rates (CCPC) — 2025–2026

Canadian Small Business Corporate Income Tax Rates

A Canadian small business pays corporate income tax at a combined rate: the net federal small business rate (9%) plus the provincial/territorial small business rate, on eligible active business income up to the business limit. The combined small business corporate tax rate varies by province, which is why “9%” is not the full answer. For […]

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