Canada Small Business (CCPC) Tax Calculator
CanadaのCanada Small Business (CCPC) Tax Calculator。現地ルールとCA$通貨対応。
地域ルールの詳細
Canada の税率とルール
値を入力
Net active business income before tax (up to $500,000 for SBD)
Province where the business operates
結果
上の欄に値を入力し、「計算する」をクリックしてください。
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Canada Small Business (CCPC) Tax Calculatorの計算式を説明したり、結果を解釈したり、フォローアップの質問に答えることができます。
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Canadian CCPC tax calculator for 2026. The small business deduction (SBD) reduces the federal tax rate to 9% on the first $500,000 of active business income for Canadian-controlled private corporations. Income above $500,000 is taxed at the general federal rate of 15%. Provincial rates vary: Alberta 2%, Ontario 3.2%, BC 2%, Saskatchewan 1%, Manitoba 0%, Nova Scotia 2.5%. The SBD is phased out for CCPCs with taxable capital between $10M and $50M.
免責事項: この計算機は公開されている規則に基づいています。結果は情報提供のみを目的としています。正確な情報は公式の情報源または専門家にご確認ください。 最終確認日: 2026年3月1日。
計算式
CCPCs with active business income up to $500,000 qualify for the Small Business Deduction (SBD), reducing the federal rate to 9%. Each province adds its own small business rate. Income above $500K is taxed at the general corporate rate of 15% federally.
よくある質問
What is the small business tax rate in Canada?
The combined federal and provincial small business rate ranges from 9% (Manitoba, where the provincial rate is 0%) to 13.5% (PEI, where the provincial rate is 4.5%) on the first $500,000 of active business income. The federal portion is 9% nationwide for qualifying CCPCs.
What qualifies as a CCPC?
A Canadian-Controlled Private Corporation must be incorporated in Canada, not be controlled directly or indirectly by non-residents or public corporations, and not have shares listed on a designated stock exchange. Most small businesses incorporated in Canada qualify.
What happens to income above $500,000?
Active business income above the $500,000 small business limit is taxed at the general corporate rate: 15% federal plus the provincial general rate (Ontario 11.5%, BC 12%, Alberta 8%). Combined rates typically range from 23% to 27% depending on province.
Should I pay myself salary or dividends?
Salary is deductible for the corporation (reduces corporate tax), creates RRSP room, and qualifies for CPP. Dividends are not deductible but benefit from the dividend tax credit at the personal level. Most owner-managers use a combination, paying enough salary to maximize RRSP room and taking the rest as dividends.
When is the SBD clawed back?
The SBD is reduced for CCPCs with taxable capital employed in Canada between $10 million and $50 million, and for those with aggregate investment income exceeding $50,000 (SBD reduced by $5 for every $1 of investment income over $50,000, eliminated at $150,000).
Is passive investment income taxed differently?
Yes. Passive income (interest, dividends, capital gains) inside a CCPC is taxed at roughly 50% initially (varies by province). A portion is refundable when paid out as dividends to shareholders. This system discourages using CCPCs as personal investment vehicles.
AIアシスタント
この計算機について質問する
Canada Small Business (CCPC) Tax Calculatorの計算式を説明したり、結果を解釈したり、フォローアップの質問に答えることができます。
質問してみましょう
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