2018 Corporate Income Tax Rates

 

Federal

Ontario

Combined


Active Business Income:


Canadian controlled private corporations:

First $500,000

Greater than $500,000

Other corporations


 


 

10.00%

15.00%

15.00%


 


 

3.50%

11.50%

11.50%


 


 

13.50%

26.50%

26.50%


Manufacturing Income:

15.00%
10.00%
25.00%
Investment Income:

Canadian controlled private corporations
 


38.67%

 


11.50%

 


50.17%


Part IV Tax on Taxable Dividends Received

38.33%
not applicable
38.33%

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