Corporate Income Tax Calculator
A business tax calculator for Canadian corporations: it estimates the combined federal and provincial corporate income tax a company in Alberta, British Columbia or Ontario owes for 2026. It applies the small business rate a Canadian-controlled private corporation (CCPC) pays on its first $500,000 of active income — 11% in Alberta (9% federal + 2% provincial), 11% in British Columbia (9% + 2%), and 11.7% in Ontario for the 2026 calendar year (9% + 2.7%). Income above the limit, or a non-CCPC, is taxed at the general rate: 23% in Alberta (15% + 8%), 27% in BC (15% + 12%) and 26.5% in Ontario (15% + 11.5%).
Estimate only for the 2026 tax year. Not tax, accounting or financial advice. Talk to RN Canada about your situation.
Frequently asked questions
It covers Alberta, British Columbia and Ontario, so it works as a small business tax calculator for any of the three — pick your province above to get the combined federal and provincial rate for a CCPC.
A CCPC pays a combined 11% (9% federal + 2% Alberta) on its first $500,000 of active business income — the small business deduction limit.
Ontario lowers its small-business provincial rate mid-2026: combined with the 9% federal rate it is 12.2% for a tax year ending before July 1, 2026, 11.2% for a year starting July 1, 2026 or later, and 11.7% blended over the full 2026 calendar year. Use the taxation-period selector to pick the right one.
The general rate applies to active business income above the $500,000 small business limit, and to corporations that are not CCPCs. It is 23% in Alberta, 27% in British Columbia and 26.5% in Ontario for 2026.
Yes. It combines the federal rate (9% small / 15% general) with the provincial rate, so the result is the total corporate tax owed for your business in Canada.