You are advising a client on whether to take salary or dividends. You need current tax rates and integration calculations to compare the options at their income level.

This session provides 2025 tax rates and integration worksheets for owner-manager remuneration planning. Personal marginal tax rates cover ordinary income, capital gains, eligible dividends, and non-eligible dividends across all provinces. Corporate tax rates include small business rates, general rates, and investment income rates for Ontario, British Columbia, and Alberta. Integration worksheets show combined corporate and personal tax comparing dividend versus salary at different income brackets.

• Personal rates: ordinary income 48% to 54% across provinces at top bracket
• Eligible dividend rates: 29.64% (Saskatchewan) to 46.20% (Newfoundland) showing wide provincial variation
• Ontario staying under $177,000 keeps eligible dividend rate around 27%, jumps to 39% above $253,414
• Corporate rates: Ontario 12.2% SBD, BC 11% SBD, Alberta 11% SBD
• Ontario mixed rate 18.2% when federal SBD denied by passive income but provincial allowed
• Integration: small business income dividend approximates salary tax, high-rate active favors salary at lower brackets

The integration worksheets show that for small business deduction income, taking a non-eligible dividend produces total tax approximately equal to salary at most income brackets. For high-rate active income paid as eligible dividends, salary becomes preferable at lower income levels because the combined corporate and personal tax exceeds salary tax. At income below $150,000, salary also provides RRSP contribution room adding value beyond pure tax comparison. This is reference material for quick lookups during client planning discussions.