Corporation income tax

Corporation income tax

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

Follow:

Get ready for the Canada Carbon Rebate for Small Businesses

Budget 2024 announced a new rebate to return a portion of federal fuel charge proceeds to eligible Canadian-controlled private corporations (CCPCs).

If you are a CCPC, get ready by filing your 2023 corporate income tax return no later than July 15, 2024.

Learn about eligibility and details for the Canada Carbon Rebate for Small Businesses.

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.

Dividends

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.

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.

Page details

Date modified: