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      Substantively enacted rates


      substantively-enacted-income-tax-rates-for-ccpc-for-2025-and-beyond

      Substantively Enacted Income Tax Rates for General Coporation for 2025 and Beyond

      Current as of September 30, 2025

      substantively-enacted-income-tax-rates-for-ccpc-for-2025-and-beyond

      Substantively Enacted Income Tax Rates for CCPCs for 2025 and Beyond

      Current as of September 30, 2025
      Lucy Iacovelli

      Canadian Managing Partner for Tax and Legal

      KPMG in Canada


      Income tax rates for general corporations


      substantively-enacted-income-tax-rates-for-ccpc-for-2025-and-beyond

      Federal and Provincial-Territorial Tax Rates for Income Earned by a General Corporation - 2025 and 2026

      Current as of September 30 2025

      substantively-enacted-income-tax-rates-for-ccpc-for-2025-and-beyond

      Federal and Provincial-Territorial Tax Rates for Income Earned by a General Corporation - 2025 and 2026

      Current as of June 30, 2025

      Income tax rates for CCPCs


      substantively-enacted-income-tax-rates-for-ccpc-for-2025-and-beyond

      Federal and Provincial-Territorial Tax Rates for Income Earned by a CCPC - 2025 and 2026

      Current as of September 30, 2025

      substantively-enacted-income-tax-rates-for-ccpc-for-2025-and-beyond

      Federal and Provincial-Territorial Tax Rates for Income Earned by a CCPC - 2025 and 2026

      Current as of June 30, 2025

      Small business income thresholds for CCPCs



      substantively-enacted-income-tax-rates-for-ccpc-for-2025-and-beyond

      Small Business Income Thresholds for 2025 and Beyond

      Current as of June 30, 2025

      Others


      substantively-enacted-income-tax-rates-for-ccpc-for-2025-and-beyond

      Prescribed Interest Rates 2024 and 2025

      Current as of September 30, 2025


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