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Corporate Income Tax Rates - B.C. and Federal Combined
From January 1, 2010 onwards
First $500,000 and do qualify for the Small Business Deduction 13.00%
Above $500,000 or do not qualify for the Small Business Deduction 28.50%
Investment Income 45.20%
From January 1, 2009 to December 31, 2009
First $400,000 and do qualify for the Small Business Deduction 13.50%
Above $400,000 or do not qualify for the Small Business Deduction 30.00%
Investment Income 45.67%
From July 1, 2008 to December 31, 2008*
First $400,000 and do qualify for the Small Business Deduction 14.92%
Above $400,000 or do not qualify for the Small Business Deduction 31.00%
Investment Income 46.16%
From January 1, 2008 to June 30, 2008*
First $400,000 and do qualify for the Small Business Deduction 16.57%
Above $400,000 or do not qualify for the Small Business Deduction 32.82%
Investment Income 47.23%
* 2008 calculation will be pro-rated.
Prior to January 1, 2008
First $400,000 and do qualify for the Small Business Deduction 17.62%
Above $400,000 or do not qualify for the Small Business Deduction 34.12%
Investment Income 47.79%
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