# ccpcrate.ca Canadian CCPC Tax Rate Calculator

> ccpcrate.ca Canadian CCPC Tax Rate Calculator is a paid API for AI agents from ccpcrate.ca, paid per call via x402, $0.25/call, status unknown (last checked 2026-09-14).

Computes the complete federal and provincial corporate tax rate stack for a single Canadian CCPC and taxation year, including Part IV tax, RDTOH balances, and dividend refund.

## Facts

- Endpoint: POST https://ccpcrate.ca/v1/resolve
- Price: $0.25/call
- Payment: x402
- Status: unknown
- Last checked: 2026-09-14
- Activations on Zero: 0
- Tags: x402
- Canonical page: https://www.zero.xyz/c/ccpcrate-ca-canadian-ccpc-tax-rate-calculator-a9bbbd5c
- Structured record (JSON): https://api.zero.xyz/v1/capabilities/cap_7GhF-WMG__jUIpz5wWJEH

Status and success rate cover calls made through Zero and Zero's own probes. Third-party monitors may report differently.

## How to call it through Zero

Zero handles the 402 payment challenge and records the run. With the Zero CLI installed (`npm i -g @zeroxyz/cli`):

```sh
zero fetch --capability ccpcrate-ca-canadian-ccpc-tax-rate-calculator-a9bbbd5c -d '<json body>'
```

Example prompt: Calculate the full federal and provincial corporate tax stack for a Canadian CCPC in Ontario for the 2023 taxation year — taxable income is $500,000, active business income is $450,000, we received $20,000 in eligible dividends, paid $30,000 in eligible dividends to shareholders, and the NERDTOH opening balance is $8,000.

## When to prefer this

Use this endpoint when you need a precise, jurisdiction-aware Canadian CCPC tax calculation covering the full federal-provincial stack, Part IV, RDTOH, and dividend refund mechanics — especially for holdcos and active CCPCs in any Canadian province or territory. Prefer this over generic tax lookup tables when the user has specific income figures, dividend flows, or loss carryforward balances that affect the actual tax owing rather than marginal rates.

## Known failure modes

- Missing required taxYear or province returns a validation error
- AAII exceeds threshold causing full SBD grind-down with a warning
- RDTOH opening omitted when dividends paid triggers a warning about assumed zero balance
- Invalid province code returns enum validation error
- Inconsistent income inputs (e.g. active business income exceeds taxable income) returns a computation error
- Quebec-specific CO-771 inputs missing when QC province selected may produce incomplete provincial results

## How this service works

One Canadian CCPC, one taxation year: the federal and provincial rate stack, Part IV, RDTOH, the dividend refund.

## Output

Returns the complete tax rate stack for the specified CCPC and year: federal and provincial Part I rates (general and small business), the small business deduction available, Part IV tax on dividends received, ERDTOH and NERDTOH closing balances, the dividend refund triggered by dividends paid, CDA closing balance if opening was supplied, and net corporate tax payable — broken down by federal and provincial components.

## Request schema (JSON Schema)

```json
{
 "type": "object",
 "properties": {
  "qc": {
   "type": "object",
   "description": "Québec inputs (CO-771)"
  },
  "taxYear": {
   "type": "object"
  },
  "province": {
   "enum": [
    "AB",
    "BC",
    "MB",
    "NB",
    "NL",
    "NS",
    "NT",
    "NU",
    "ON",
    "PE",
    "QC",
    "SK",
    "YT"
   ],
   "type": "string",
   "description": "Province of the permanent establishment (two-letter code)"
  },
  "cdaOpening": {
   "type": "number",
   "description": "Capital dividend account opening balance (returns cda_closing)"
  },
  "rdtohOpening": {
   "type": "object",
   "description": "Opening ERDTOH / NERDTOH in T2 terms. Omitted = 0 with a warning when it matters"
  },
  "taxableIncome": {
   "type": "number",
   "description": "Part I taxable income (T2 line 360). Omit for a holdco and supply the income lines instead; the engine derives it"
  },
  "netIncomeForTax": {
   "type": "number",
   "description": "Holdco: net income for tax purposes (Sch 1 result) — overrides the derivation"
  },
  "propertyExpenses": {
   "type": "number",
   "description": "Holdco: deductible property expenses of the year (total)"
  },
  "groupAaiiPriorYear": {
   "type": "number",
   "description": "T2 line 417: Σ Sch 7 line 745 of the associated group for taxation years ending in the preceding calendar year. REQUI..."
  },
  "netIncomeAccounting": {
   "type": "number",
   "description": "Holdco: net income per financial statements"
  },
  "otherPropertyIncome": {
   "type": "number",
   "description": "Holdco: property income other than dividends and capital-gains dividends"
  },
  "taxableCapitalGains": {
   "type": "number",
   "description": "Sch 6: taxable capital gains (the included half)"
  },
  "activeBusinessIncome": {
   "type": "number",
   "description": "T2 line 400: income from an active business carried on in Canada"
  },
  "lossesByYearOfOrigin": {
   "type": "object",
   "description": "Sch 4 Part 6: opening balances by year of origin, e.g. {\"2011\": 263564}"
  },
  "provincialProportion": {
   "type": "number",
   "description": "Share of taxable income allocated to the province (Reg. 402). Default 1"
  },
  "capitalGainsDividends": {
   "type": "number",
   "description": "Capital-gains dividends received (full amount; half to CDA)"
  },
  "dividendsPaidEligible": {
   "type": "number",
   "description": "Eligible dividends paid (designated) in the year"
  },
  "allowableCapitalLosses": {
   "type": "number",
   "description": "Sch 6:
… (truncated)
```

## More

- Live health (JSON, refreshed every minute): https://www.zero.xyz/c/ccpcrate-ca-canadian-ccpc-tax-rate-calculator-a9bbbd5c/health.json
- [Zero catalog index](https://www.zero.xyz/llms.txt)
- [Other services from ccpcrate.ca](https://www.zero.xyz/host/ccpcrate.ca/llms.txt)