
The Small Business Deduction in Canada: Who Qualifies and How It Works in 2026
The small business deduction cuts tax on a CCPC's first $500,000 of active business income. Learn who qualifies, the grinds and Ontario's 2026 rate cut.
Read articleSupport for businesses
We guide you through incorporation: structure advice, document preparation and a tax-efficient setup that supports your long-term goals.
The right share structure today can save significant tax later through income splitting where permitted, the Small Business Deduction and the lifetime capital gains exemption.

Our process
We run the numbers to confirm incorporation actually makes sense for you.
We recommend jurisdiction, share classes and ownership structure.
We handle the filings and organize your corporate records.
We open CRA accounts, set up bookkeeping and plan your first year.
FAQ
Incorporation usually makes sense when your business earns more than you need to live on, so profits can be left in the corporation and taxed at the lower small business rate.
Ontario incorporation is simpler and less expensive for businesses operating mainly in Ontario. Federal incorporation offers name protection across Canada and suits businesses planning to operate nationally.
Business assets can often be transferred to the new corporation on a tax-deferred basis using a section 85 rollover, which we can prepare.
Further reading

The small business deduction cuts tax on a CCPC's first $500,000 of active business income. Learn who qualifies, the grinds and Ontario's 2026 rate cut.
Read article
Should you incorporate in Ontario? Compare tax deferral, costs, the LCGE, TOSI, professional corporations and the section 85 rollover before you decide in 2026.
Read article
Free consultation
Book a free 15-minute consultation about Business Incorporation. We will confirm what you need and quote a fixed fee before any work begins.