Nov 19, 2017 TaxTips.ca – 2017 Canadian corporate income tax rates and small business
deduction limits for all provinces and territories. … a federal corporate tax rate of
28% for PSBs, until the end of 2015. The Federal 2016 Budget increased the
corporate tax rate for PSBs from 28% to 33% effective January 1, 2016.

Feb 7, 2017 Federal rates. The basic rate of Part I tax is 38% of your taxable income, 28% after federal tax abatement. After the general tax reduction, the net tax rate is 15%. For Canadian-controlled private corporations claiming the small business deduction, the net tax rate is 10.5%.

Small Business Income Thresholds for CCPCs. 2018 and beyond, Current as of
December 31, 2017 [PDF 96 KB]; 2017 and beyond, Current as of December 31,
2017 [PDF 79 KB]. Other. Non-Resident Withholding Tax Rates for Treaty
Countries [PDF 147 KB], Current as of December 31, 2017; Federal and
Provincial …

2016 KPMG LLP, a Canadian limited liability partnership and a member firm of
the KPMG network of independent member firms affiliated with KPMG …
Combined Federal and Provincial/Territorial Tax Rates for Income. Earned by a
CCPC Effective January 1, 2016 and 20171. Small. Business. Income up to.
$500,0002.