Corporate Tax Rates For Canadian Controlled Private Corporations
| YEAR |
SMALL BUSINESS LIMIT |
RATE |
ACTIVE INCOME |
RATE |
INVESTMENT** |
| 2009 |
Up to $500,000 |
13.50% |
Over $500,000 |
30.00% |
45.67% |
| 2010 |
Up to $500,000 |
13.50% |
Over $500,000 |
28.50% |
45.17% |
| 2011 |
Up to $500,000 |
13.50% |
Over $500,000 |
26.50% |
44.67% |
| 2012 |
Up to $500,000 |
13.50% |
Over $500,000 |
25.00% |
44.67% |
| 2013 |
Up to $500,000 |
13.50% |
Over $500,000 |
25.00% |
44.67% | **Investment tax rate includes refundable taxes of 26.67% which are refundable at $1 for every $3 of taxable dividends paid
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