# Small Business Deduction

**Type:** Grant
**Category:** Other Programs
**Eligible Regions:** All of Canada
**Official Source:** https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2018-equality-growth-strong-middle-class/passive-investment-income/small-business-deduction-rules.html

## About This Program

Small business tax credit

## Details

The SBD reduces the corporate income tax that a corporation would otherwise have to pay in a taxation year throughout which it was a Canadian-controlled private corporation (CCPC). A corporation’s SBD for a taxation year is generally calculated by multiplying its SBD rate by the lesser of its income for the year from an active business carried on in Canada, excluding certain income and exceeding certain losses, taxable income for the year, and business limit for the year.

## Apply Automatically with GrantOps

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- Connect GitHub, Jira, Linear, or your project tools
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Start free: https://app.grantops.ai/auth?mode=signup
This program: https://grantops.ai/en/programs/small-business-deduction-dcd125/
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