Corporate Tax Rates - Alberta

Based On Tax Rates And Projected Tax Rates.

$1 to $300,00 of Active Business Income earned by

a Canadian-Controlled Private Corporation (Note 1,2,3)

$300,001 to $400,000 of Active Business Income earned by

a Canadian-Controlled Private Corporation (Note 1,2)

Over $400,000 of Active Business Income earned by 

a Canadian-Controlled Private Corporation (Note 1,2).

Or business income and investment income (excluding capital gains and dividends)

for Non-Canadian Controlled Private Corporations, the rate is the same as the tax table below.

Or capital gains of a Non-Canadian Controlled Private Corporations, the rate is 50% of the amounts in the tax table below.

Or dividends of Non-Canadian Controlled Private Corporations not subject to

Refundable Dividend Tax, the rate is the same as the tax table below.

Investment Income (excluding dividends and capital gains)

of a Canadian-Controlled Private Corporation (Note 4).

Non-deductible foreign dividend income of a Canadian-Controlled Private Corporation (Note 4).

For investment Income (excluding dividends and capital gains)

of a Non-Canadian Controlled Private Corporation, 

the tax rate is the same the immediately preceding table HERE. 

Capital Gains of a Canadian-Controlled Private Corporation

(Note 1,2,5,6)

For capital gains of a Non-Canadian Controlled Private Corporation, the tax 

is 50% of the gross gain at a tax rate in the second immediate tax table HERE.

Dividends of a Canadian-Controlled Private Corporation or certain 

Private Corporations subject to Refundable Dividend Tax

(Note 1,2,7)

For dividends of Non-Canadian Controlled Private Corporations who are

not subject to Refundable Dividend Tax, the rate is the the same as the third

immediate tax table HERE, otherwise the rate is the same as below if the

dividend is a deductible dividend. 

Note 1. Prorated for a calendar year. Federal rate changes are calendar, Alberta rate changes on April 1 of each year. Federal rate includes 1.12% surtax.

Note 2. For a Canadian Controlled Private Corporation. 

Note 3. Full $200,000 Federal Small Business Deduction Limit.

Note 4. Includes interest, rent, royalties but excludes dividends and capital gains. Federal rate includes refundable tax of 26.67%.

Note 5. Rate is calculated based on 100% of the gain even though technically taxed on 50% of the gain.

Note 6. Federal rate includes refundable tax of 13.33% of 100% of the gain or 26.67% of the taxable gain at 50%.

Note 7. Rate assumes dividend is deductible for tax and refundable tax of 33.33% is applied.

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