| Small Business Income up to $500,000 | Active Business Income | Investment Income | |
| Federal rates | |||
| General corporate rate | 38.0% | 38.0% | 38.0% |
| Federal abatement | (10.0) | (10.0) | (10.0) |
| 28.0 | 28.0 | 28.0 | |
| Small business deduction | (19.0) | 0 | 0 |
| Rate reduction | 0 | (13.0) | 0 |
| Refundable tax | 0 | 0 | 10.7 |
| 9.0 | 15.0 | 38.7 | |
| Provincial rates | |||
| British Columbia | 2.0% | 12.0% | 12.0% |
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