Corporate Tax Changes — 2026

✅ Confirmed Changes

• Federal Corporate Tax Rates: General rate remains 15%; Small Business Rate (CCPC) stays at 9% on first $500,000 of active business income.
• Zero-Emission Tech Manufacturing: Reduced rates continue — 4.5% (small business) / 7.5% (general) for qualifying activities.
• Electronic Filing Requirements: Mandatory e-filing thresholds for corporate returns and certain information returns apply for 2026.