2017 Corporate Income Tax Rates

 

Federal

Ontario

Combined

Active Business Income:

     

Canadian controlled private corporations:

     

First $500,000

10.50%
4.50%
15.00%
    > $500,000
15.00%
11.50%
26.50%
Other corporations
15.00%
11.50%
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 Dividends
38.33%
not applicable
38.33%

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