Passive income earned inside a corporation is subject to higher rates of tax than active business income (ABI).
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| Federal / Province | Small Business (CCPC) | Investment Income – CCPC |
| Federal | 9% + | 38.7% + |
| Alberta | 2% | 8% |
| BC | 2% | 12% |
| Manitoba | 0% | 12% |
| New Brunswick | 2.5% | 14% |
| Newfoundland & Labrador | 3% | 15% |
| Nova Scotia | 2.5% | 14% |
| Northwest Territories | 2% | 11.5% |
| Nunavut | 3% | 12% |
| Ontario | 3.2% | 11.5% |
| Prince Edward Island | 2% | 16% |
| Quebec | 4% | 11.5% |
| Saskatchewan | 1% | 12% |
| Yukon | 0% | 12% |
