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FR

2024-2025 Tax Planning Guide
Tables
Table C3 – Investment Income

4- Corporate Taxation and U.S. Federal Tax Rates

Table C3 – Investment Income

2024¹	%	Combined %	% RDTI²
Federal	38.67³
Provincial
Alberta	8.00	46.67	30.67
British Columbia	12.00	50.67	30.67
Manitoba	12.00	50.67	30.67
New Brunswick	14.00	52.67	30.67
Newfoundland and Labrador	15.00	53.67	30.67
Northwest Territories	11.50	50.17	30.67
Nova Scotia	14.00	52.67	30.67
Nunavut	12.00	50.67	30.67
Ontario	11.50	50.17	30.67
Prince Edward Island	16.00	54.67	30.67
Quebec	11.50	50.17	30.67
Saskatchewan	12.00	50.67	30.67
Yukon	12.00	50.67	30.67

Investment income includes interest, taxable capital gains and other property income, but not deductible dividends.
Investment income of CCPCs gives rise to refundable dividend tax on hand (RDTOH) of 30.67%. This income tax is refundable at the rate of 38.33% when taxable dividends are paid. The RDTOH is allocated between two separate accounts (eligible and non-eligible) refundable based on the nature of the dividend paid by the corporation.
15% rate for non-CCPCs.

Table C1 – Business Income Eligible For SBD
See Table C1 – Business Income Eligible For SBD
Table C2 – Business Income Not Eligible For the SBD
See Table C2 – Business Income Not Eligible For the SBD
Table C3 – Investment Income
See Table C3 – Investment Income
Table C4 – SR&ED Tax Credits
See Table C4 – SR&ED Tax Credits
Table C5 – Capital Cost Allowance 2024
See Table C5 – Capital Cost Allowance 2024
Table S1 – Sales Tax 2024
See Table S1 – Sales Tax 2024
Table US1 - U.S. Federal Tax - Individuals 2024
See Table US1 - U.S. Federal Tax - Individuals 2024
Table US2 – U.S. Federal Tax – Corporations – 2024
See Table US2 – U.S. Federal Tax – Corporations – 2024

See all tables

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