Sole Proprietor vs. Incorporated Calculator
Click here to try our "Incorporation Analyzer" software to see if incorporation is the optimal form to operate your business. Specific questions on the most beneficial structure for your business can be submitted via the form on the Contact Page.

2009 Maximum Non-Taxable Dividend
The maximum non-taxable dividend for 2009 is $32,400. Each shareholder of a company can draw this amount out of the company with no personal tax (if they have no other sources of personal income).

Small Business Deduction
The small business income eligible for the reduced small business tax rate has increased to $500,000.

Capital Cost Allowance for Computer Equipment
Businesses will be allowed 100% CCA for computers in the first year that CCA deductions are available. This is in effect from January 27, 2009 to February 2011.

Small Business Tax Rate
The combined federal and provincial small business corporate tax rate has decreased to 13.5% for BC and 14% for AB.