Enter your active business income and province to estimate the combined federal and provincial tax your corporation owes for the 2025 tax year.
Your business
How it works. A CCPC pays the small business rate on the first $500,000 of active business income and the general rate above it. Both layers, federal and provincial, are included below.
Estimated corporate tax
$0
0% effective rate on $0 of income
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How corporate tax is calculated in Canada
A Canadian-controlled private corporation pays two layers of tax on active business income: federal and provincial. The federal small business rate is 9% on the first $500,000 of active business income; above that the federal general rate of 15% applies. Each province then adds its own rate on top, which is why the same profit produces a different bill in Manitoba than in Nova Scotia.
The $500,000 threshold is the small business deduction limit. It is shared across associated corporations, so a group of related companies divides one limit rather than claiming it each. The limit is also ground down once the group's taxable capital passes $10 million, disappearing entirely at $50 million.
What Our Corporate Tax Calculator Service Includes
The estimate covers active business income only. Investment income is taxed differently and largely refundable, capital gains have their own inclusion rate, and provincial credits for research, manufacturing or regional investment are not modelled. Payroll and sales tax are separate obligations. For the full picture, see corporate tax filing or tax planning.
| Province | Small business | Combined w/ federal | General | Sales tax |
|---|---|---|---|---|
| Ontario | 3.2% | 12.2% | 11.5% | 13% HST |
| British Columbia | 2% | 11% | 12% | 12% GST + PST |
| Alberta | 2% | 11% | 8% | 5% GST only |
| Quebec | 3.2% | 12.2% | 11.5% | 14.975% GST + QST |
| Manitoba | 0% | 9% | 12% | 12% GST + RST |
| Saskatchewan | 1% | 10% | 12% | 11% GST + PST |
| Nova Scotia | 1.5% | 10.5% | 14% | 14% HST |
| New Brunswick | 2.5% | 11.5% | 14% | 15% HST |
| Prince Edward Island | 1% | 10% | 16% | 15% HST |
| Newfoundland and Labrador | 2.5% | 11.5% | 15% | 15% HST |
| Northwest Territories | 2% | 11% | 11.5% | 5% GST only |
| Nunavut | 3% | 12% | 12% | 5% GST only |
| Yukon | 0% | 9% | 12% | 5% GST only |
Rates reviewed for the 2025 tax year by Udit Gupta, Certified Tax Accountant. Federal and provincial rates change annually, and this tool is an estimate for planning rather than tax advice. Confirm current figures before relying on them for a filing.
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Rates and method reviewed by Udit Gupta
Ex Big 4 — Ernst & Young, Deloitte · International & cross-border tax specialist · CPA Canada (In-Depth Tax Program) · Chartered accountant, ICAI & MIA
Udit Gupta has over 15 years of experience helping corporations and business owners with corporate structuring, corporate tax filing, bookkeeping, payroll, GST/HST, cross-border tax and CRA representation. Big 4 trained at Ernst & Young and Deloitte, and qualified as a chartered accountant in India and again in Malaysia, he founded his accounting practice in 2014 to serve entrepreneurs, startups and non-resident business owners across Canada. View full member bio.
The Institute of Chartered Accountants of India — member 521458 · Malaysian Institute of Accountants — member CA 44667 · Ex Big 4: Ernst & Young, Deloitte · CPA Canada (In-Depth Tax Program), completed 19 Dec 2023 · In-Depth GST/HST Part I, 12 Jul 2022 · Part II, 5 Jul 2023
Editorial policy. Every page is researched against primary sources — the Income Tax Act, CRA publications and CPA Canada guidance — and every rate or threshold is stated with the tax year it applies to.