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Corporate Income Tax Rates

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Business -> Corporate income tax rates

Alberta and Québec administer their own corporation income tax systems. Ontario corporate income tax is administered by Ontario for taxation years ending before 2009, and by Canada Revenue Agency (CRA) for taxation years ending after 2008. Corporations earning income in provinces which administer their own corporate taxes must file both provincial and federal corporate income tax returns. CRA administers the corporate income tax for all other provinces.

The following tables show the general and small business corporate income tax rates federally and for each province and territory, as well as the small business limits.

2010 Corporate income tax rates

2009 Corporate income tax rates

2008 Corporate income tax rates

Sources for the above information

	Canada Revenue Agency (CRA) Federal, Provincial and Territorial corporate income tax rates.
	Federal Budget
	Provincial Budgets
	CRA T4012 T2 Corporation Income Tax Guide

Revised: July 19, 2010

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