Canadian Corporate Tax Calculator (2025)
Combined federal and provincial corporate tax for CCPCs. Federal Small Business Deduction (9%) on the first $500,000 of active business income, then 15% general rate. Includes passive-income clawback and provincial comparison.
Guidance, not advice. This calculator runs the rules as published, it doesn't assess your circumstances. Your actual tax may be affected by factors it doesn't cover (allowances used elsewhere, reliefs, marriage allowance, scheme-specific adjustments). Always seek financial or tax advice from your accountant, or contact CRA. Read our editorial scope →
Your CCPC
2025 tax year — Canadian-controlled private corporation
Profit from operating business activities (not investments).
Investment income earned inside your CCPC (interest, rents, portfolio dividends, taxable capital gains).
Associated corporations share the $500,000 federal SBD limit.
Corporate tax payable
Combined federal + ON provincial tax
Combined federal + provincial rates
Includes federal 9% SBD / 15% general / 38.67% investment, plus each province's CCPC rates.
| Province / Territory | SBD rate | General rate | Passive rate |
|---|---|---|---|
| Ontario | 12.2% | 26.5% | 50.2% |
| British Columbia | 11.0% | 27.0% | 50.7% |
| Alberta | 11.0% | 23.0% | 46.7% |
| Québec | 12.2% | 26.5% | 50.2% |
| Saskatchewan | 10.0% | 27.0% | 50.7% |
| Manitoba | 9.0% | 27.0% | 50.7% |
| New Brunswick | 11.5% | 29.0% | 52.7% |
| Nova Scotia | 11.5% | 29.0% | 52.7% |
| Prince Edward Island | 10.0% | 30.0% | 53.7% |
| Newfoundland and Labrador | 11.5% | 30.0% | 53.7% |
| Yukon | 9.0% | 27.0% | 50.7% |
| Northwest Territories | 11.0% | 26.5% | 50.2% |
| Nunavut | 12.0% | 27.0% | 50.7% |
RDTOH and the integration of passive income
Passive investment income inside a CCPC is taxed at roughly 50% (38.67% federal + provincial general). About 30.67% of that federal tax is refundable through the Refundable Dividend Tax On Hand (RDTOH) account when the corporation pays taxable dividends to shareholders.
After the RDTOH refund, the permanent corporate tax on passive income is approximately 19–20%. The rest is effectively a prepayment recovered when funds are extracted via dividends — designed to preserve integration with personal tax rates on the same income.