TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

small business tax rate [1 record]

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Alphabetical list of terms

Record 1 2015-06-02

English

Subject field(s)
  • Taxation
CONT

The small business tax rate, which was reduced to 11 per cent in 2008, generally applies to the first $500,000 per year of qualifying active business income.

French

Domaine(s)
  • Fiscalité
CONT

Le taux d'imposition des petites entreprises, qui a été abaissé à 11 % en 2008, s'applique généralement à la première tranche de 500 000 $ par année des revenus admissibles d'une entreprise exploitée activement.

Spanish

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