Corporation income tax
Services and information
Summary of corporation tax rates, provincial and territorial corporation tax, and tax credits.
Get federal, provincial, or territorial rates, and learn when to apply the lower or higher rate.
What's new for corporations, reporting tax and claiming credits, and related forms and publications.
Federal income tax credits you may be eligible to claim.
Determine what constitutes a record, learn your responsibilities, and information about different types of records.
Designation of eligible dividends, information about Part III.1 tax, and general and low-rate income pools.
Paying instalments, paying your balance of corporation tax, and prepaying reassessments.
Request a reassessment of your T2 return, and learn the time limits for a reassessment.
International transfer pricing, including transfer pricing memoranda.
Foreign spin-offs for Canadian shareholders of foreign corporations.
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