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Corporate Tax Rates
- Alberta (pro-rated in the taxation year)

• Canadian controlled private corporations (CCPC)
• active business income of up to $400,000 (see notes below)

1. Federal small business deduction thresholds:

• 2008 - $400,000 (effective January 1, 2007)

2. Alberta small business deduction thresholds:

• 2007 - $430,000 (from April 1, 2007 to March 31, 2008)
• 2008 - $460,000 (from April 1, 2008 to March 31, 2009)