Net corporate income tax rates

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https://www.canada.ca/en/revenue-agency/services/tax/trust-administrators/specified-investment-flow-through-sift-trust-income-distribution-tax/net-corporate-income-tax-rates.html

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Net corporate income tax rates

The following chart shows the net corporate income tax rates for the 2007 and later tax years.

Table of net corporate income tax rates for applicable tax periods
Rate Applicable tax period
21.0% Before January 1, 2008
19.5% Effective January 1, 2008
19.0% Effective January 1, 2009
18.0% Effective January 1, 2010
16.5% Effective January 1, 2011
15.0% After December 31, 2011

Note


If based on the trust's tax year, more than one rate applies, complete Chart 7 to determine the trust's net corporate income tax rate.

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Date modified:
2021-02-03