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Canadian Corporate Tax Rates and Regulations 2025

This video outlines the federal tax framework for corporations in Canada, detailing various income tax rates, deductions, and refundable tax mechanisms. It explains how the general business tax rate can be lowered through the Small Business Deduction or the Manufacturing and Processing Deduction, while also noting how investment income is subjected to additional refundable taxes. The video defines critical tracking accounts like the General Rate Income Pool and both eligible and non-eligible Refundable Dividend Tax on Hand balances. Furthermore, it specifies the formulas for calculating foreign tax credits and the impact of associated corporations on shared tax limits. Finally, the video provides a comprehensive list of government and professional resources for further research into Canadian tax law and compliance.