CanadaCCPC Small Business Corporate Tax (9% Fed + Prov)BusinessCanada CCPC Small Business Corporate Tax & $500,000 SBD Limit Calculator
Calculate Canadian corporate income tax for Canadian-Controlled Private Corporations (CCPCs): 9% Federal Small Business Rate (on active business income up to $500,000 Small Business Deduction limit) plus provincial rates (3.2% in Ontario = 12.2% total) versus the 26.5% general rate.
Calculator Inputs
Live Real-TimeTotal Canadian Corporate Income Tax (Federal + Provincial)
Net Retained Corporate Profit (After Corporate Tax)
300,000 CAD $
Effective Corporate Tax Rate (%)
0 %
Detailed Calculation Breakdown
Calculation Methodology
Small Business Tax (≤ $500k) = Profit * (9% Fed + Prov Rate%). General Tax (> $500k) = Profit * (15% Fed + General Prov Rate%).
Important Legal & Educational Disclaimer
The $500,000 SBD business limit is shared among associated corporations and begins to phase out if taxable capital exceeds $10,000,000 or passive investment income exceeds $50,000.
This calculator is designed for educational and informational purposes only based on public statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimations. Always verify with the relevant official authorities or a certified professional advisor.
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