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Corporate Tax Rates For Canadian Controlled Private Corporations
| Year |
Small Business Limit |
Rate |
Active Income |
Rate |
Investment |
| 2007 |
Up to $400,000 |
17.60% |
Over $400,000 |
34.10% |
47.80% |
| 2008 |
Up to $400,000 |
14.50% |
Over $400,000 |
31.00% |
46.70% |
| 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% |
45.170% |
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