Canada 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.
Données du Simulateur
En temps réelTotal Canadian Corporate Income Tax (Federal + Provincial)
Net Retained Corporate Profit (After Corporate Tax)
300,000 CAD $
Effective Corporate Tax Rate (%)
0 %
Détail du Calcul
Méthodologie de Calcul
Small Business Tax (≤ $500k) = Profit * (9% Fed + Prov Rate%). General Tax (> $500k) = Profit * (15% Fed + General Prov Rate%).
Avertissement Légal et Pédagogique
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.
Ce simulateur est conçu à des fins éducatives et informatives. Les résultats ne constituent pas un conseil financier, fiscal ou juridique contraignant.
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