Accounting Services Calgary by Management 2000
Accounting Services in Calgary by Mukesh Shah, CMA

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
2006

Apr - Dec
2006

Federal

13.15%

13.15%

Provincial

3.00%

3.00%

Total

16.12%

16.12%

1. Federal small business deduction thresholds effective January 1:

  • 2006 - $300,000

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

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