Corporate Tax Rates
- Alberta (pro-rated in the taxation year)

• Canadian controlled private corporations (CCPC)
• active business income of up to $300,000 (see notes below)

	Jan - Mar 2007	Apr - Dec 2007
Federal	12.00%	12.00%
Provincial	3.00%	3.00%
Total	15.00%	15.00%

1. Federal small business deduction thresholds effective January 1:

• 2007 - $400,000

2. Alberta small business deduction threshold is currently $400,000 (effective
     since April 1, 2003).