Corporation income tax

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

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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 the tax and claiming the credit, and related forms and publications

Business tax credits

How to claim business tax credits, including provincial or territorial tax credits

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

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