T2 filing, GST, CCPC tax planning, salary vs dividend, and incorporation advice — virtual sessions for Alberta business owners.
Book a Free Intro CallAlberta is one of the best provinces in Canada to run a small corporation — no provincial sales tax, a competitive small business rate, and no employer health tax. Smart Canada Tax helps Alberta business owners structure their corporations to take full advantage of these benefits.
Annual T2 preparation for Alberta CCPCs — small business deduction, CCA, Schedule 500 Alberta tax calculation.
Alberta has no PST — only 5% federal GST. Registration, quarterly filings, and input tax credit optimization.
Find the optimal mix of salary and dividends from your Alberta corporation to minimize total tax.
Should you incorporate in Alberta? We run the numbers for your specific income and business type.
Protect assets, defer tax on investment income, and preserve your Lifetime Capital Gains Exemption.
Personal tax returns for Alberta incorporated professionals, consultants, contractors, and real estate investors.
Alberta has no provincial sales tax, making it uniquely tax-efficient for small corporations. Combined federal and Alberta corporate tax rates:
| Income Type | Federal Rate | Alberta Rate | Combined Rate |
|---|---|---|---|
| Active business income (CCPC, first $500K) | 9.0% | 2.0% | 11.0% |
| Active business income (above $500K) | 15.0% | 8.0% | 23.0% |
| Investment/passive income | 38.67% | 8.0% | 46.67% |
Alberta's 11% CCPC rate is the lowest combined rate in Canada for small business active income. An Alberta CCPC earning $500,000 pays just $55,000 in corporate tax — leaving $445,000 to reinvest, compared to $61,000 in Ontario or $70,500 in BC.
Alberta is the only province with no provincial sales tax. Alberta businesses only collect and remit the 5% federal GST — no PST, no HST. This significantly simplifies sales tax compliance and reduces costs for Alberta customers, giving Alberta-based businesses a competitive pricing advantage.
Unlike Ontario (EHT) and BC (BCEHT), Alberta does not charge employers a payroll health tax. For small corporations running payroll, this is a meaningful saving — especially as salaries grow.
At 2% provincial (combined 11% with federal), Alberta CCPCs pay the lowest small business corporate tax rate of any province. This makes Alberta an excellent province to hold your operating company.
Alberta-based corporations in energy, oil and gas, or resource industries have access to specific CCA classes and provincial incentives not available in other provinces. If your business intersects with resource industries, specialized planning applies.
Alberta businesses never deal with provincial sales tax registration, remittance, or audits from a provincial revenue agency. All sales tax is handled through CRA's single GST system.
Book a virtual session with a qualified Alberta tax advisor and find out exactly how much you could be saving.
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