CCPC Income Tax Calculator

Select tax year 2025 or 2026 in Inputs (default 2026). Corporate and personal parameters load from year-specific data tables.

Educational arithmetic. Not tax advice.

This calculator estimates corporate and personal tax for Canadian Controlled Private Corporations (CCPCs), showing the combined tax burden of corporate income and distributions to shareholders.

Inputs

Used for corporate rates that changed during 2026, including Quebec's small business deduction change for taxation years beginning after April 29, 2026.
Total revenue before owner salary; salary is entered below and deducted for corporate taxable income.
Deductible business expenses excluding shareholder salary and employer CPP (those follow from the salary fields and payroll rules).

When on, enter compensation and personal details for each shareholder separately. Corporate tax uses combined payments from the corporation to all shareholders.

Eligible vs non-eligible treatment is a user assumption. This calculator does not check GRIP or general-rate income capacity.
Personal income from sources other than the corporation
Realized capital gains (cash amount). The personal engine includes 50% as taxable capital gains.
Amount contributed this year. The calculator treats this as a current-year RRSP deduction (unused contributions and contribution room are not modeled).
Amount claimed this year. Contribution room and carry-forward are not modeled.
Amounts that reduce taxable income (for example union dues, childcare, moving expenses, or employment expenses). Do not enter tax credits such as medical expenses or charitable donations.

Important Note:

This calculator provides estimates based on simplified assumptions. Salary and dividends are not limited to this year’s modeled corporate cash; amounts above current-year income or after-tax cash are treated as a hypothetical funded from resources not modeled here. Eligible-dividend treatment is a user assumption (GRIP is not tracked). The calculator does not account for associated corporations, passive income rules, or RDTOH. Always confirm final numbers with your accountant.

Calculated Results

Inspect the Arithmetic Inspect the Data

Corporate Taxable Income

$–

Corporate Tax

$–

After-Tax Corporate Cash

$–

Retained Earnings

$–

Personal Income Tax

$–

Effective overall income-tax rate

–%

Total income tax as a percentage of gross corporate revenue.

Total income tax (corporate + personal)

$–

Income tax only. Does not include employee CPP/EI or employer CPP.

Total take-home

$–

Net personal take-home after income tax and employee CPP/EI.

Save, export & share scenario

Download structured results (CSV), save a snapshot image, or copy a link that restores this CCPC estimate.

Show the Math

Corporate Tax Calculation
Personal Tax Calculation

Disclaimer: All content on The Long Math — including articles, essays, calculators, tools, or any other material — is provided solely for educational and informational purposes and does not constitute financial, tax, legal, or investment advice. Any results or projections are based on simplified models, assumptions, and user-supplied inputs and may not reflect real-world outcomes. You are responsible for evaluating the accuracy and applicability of the information provided and for conducting your own due diligence. Before making financial decisions, consult a qualified professional.