Federal, provincial and territorial small business deduction limits

Federal, provincial and territorial small business deduction limits effective on December 31 of each year.

Data and Resources

Additional Info

Field Value
Last Updated April 17, 2026, 19:48 (UTC)
Created April 17, 2026, 19:48 (UTC)
contact_person {}
criticality_level []
data_dictionary []
geographic_scope []
open_canada_collection primary
open_canada_date_published 2018-03-29 00:00:00
open_canada_keywords {"fr": ["impôt sur le revenu des entreprises", "impôt sur le revenu des sociétés", "taux d'imposition sur le revenu des sociétés", "déduction accordée aux petites entreprises", "politique de l'impôt"], "en": ["corporate income tax", "corporate income tax rate", "small business deduction", "small business deduction limit", "tax policy", "taxation policy"]}
open_canada_subject ["economics_and_industry", "government_and_politics"]
sensitivity_level unrestricted
title_fr Les plafonds fédéraux, provinciaux et territoriaux pour la déduction accordée aux petites entreprises
update_frequency P1Y