CRA T2 Return / Small Business Deduction (SBD)
Canada Corporate Income Tax Rates & SBD Guide 2026
Comprehensive analysis of Canadian Corporate Income Tax (CIT). Small Business Deduction 9% federal rate on active business income up to $500,000, combined provincial rates, and T2 filing deadlines.
Frequently Asked Questions (FAQ)
The federal Small Business Deduction reduces the net corporate income tax rate to 9% on active business income up to the $500,000 business limit for Canadian-Controlled Private Corporations (CCPCs).