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Corporate Tax Rates

Corporate Tax Rates For Canadian Controlled Private Corporations (British Columbia)


Year Small Business Limit Rate Active Income Rate Investment*
2012 Up to $500,000 13.50% Over $500,000 25.00% 44.67%
2013 Up to $500,000 13.50% Over $500,000 25.00% 44.67%
2014 Up to $500,000 13.50% Over $500,000 26.00% 45.67%
2015 Up to $500,000 13.50% Over $500,000 26.00% 45.67%
2016 Up to $500,000 13.00% Over $500,000 26.00% 49.67%

** Investment tax rate includes refundable taxes of 30.67% which are refundable at 38 1/3% of taxable dividends paid for dividends received after December 31, 2015.