Corporation income tax

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

Follow:

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 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.

Transfer pricing

International transfer pricing, including transfer pricing memoranda.

Foreign spin-offs

Foreign spin-offs for Canadian shareholders of foreign corporations.

Report a problem or mistake on this page

Privacy statement

The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. Your participation is voluntary.

Please do not include sensitive personal information in the message box, such as your name, address, Social Insurance Number, personal finances, medical or work history or any other information by which you or anyone else can be identified by your comments or views.

Any personal information collected will be administered in accordance with the Department of Employment and Social Development Act, the Privacy Act and other applicable privacy laws governing the protection of personal information under the control of the Department of Employment and Social Development. Survey responses will not be attributed to individuals.

If you wish to obtain information related to this survey, you may submit a request to the Department of Employment and Social Development pursuant to the Access to Information Act. Instructions for making a request are provided in the publication InfoSource, copies of which are located in local Service Canada Centres.

You have the right to file a complaint with the Privacy Commissioner of Canada regarding the institution’s handling of your personal information at: How to file a complaint.

When making a request, please refer to the name of this survey: Report a Problem or Mistake on This Page.

Please select all that apply:

Privacy statement

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: