Corporation income tax

Corporation income tax

File corporation income tax, find tax rates, and get information about provincial and territorial corporate tax.


The CRA will waive interest and penalties for businesses in these postal codes affected by wildfires in British Columbia and the Northwest Territories. This is applicable for all GST/HST and T2 returns and payments due from August 15 to October 16, 2023 inclusive. Returns and payments must be submitted by October 16.

Services and information

Corporation income tax overview

Summary of corporation tax rates, provincial and territorial corporation tax, and tax credits.

Corporation tax rates

Get federal, provincial, or territorial rates, and learn when to apply the lower or higher rate.

Provincial and territorial corporation tax

What's new for corporations, reporting tax and claiming credits, and related forms and publications.

Federal tax credits

Federal income tax credits you may be eligible to claim.

Record keeping

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.

Corporate tax payments

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.

Transfer pricing

International transfer pricing, including transfer pricing memoranda.

Foreign spin-offs

Foreign spin-offs for Canadian shareholders of foreign corporations.

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