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Combined Federal British Columbia Corporate Tax Rates

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Year Small Business Limit Rate BC Reduction Rate Active Income Rate Investment
2006 Up to $300,000 17.60% $300,000 to $400,000 26.60% Over $400,000 34.10% 47.80%
2007 Up to $400,000 17.60% N/A   Over $400,000 34.10% 47.80%
2008 Up to $400,000 16.00% N/A   Over $400,000 32.50% 46.70%
2009 Up to $400,000 15.50% N/A   Over $400,000 32.000% 46.70%






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