1.  Corporation Capital Tax

The Corporation Capital Tax (CCT) is a tax levied on financial corporations with a permanent establishment in British Columbia and net paid up capital in excess of a minimum threshold amount.

  2.  Corporation Income Tax

The B.C. Income Tax Act levies provincial income tax on corporations that maintain a permanent establishment in B.C. at any time during a tax year.

 3. Insurance Premium Tax

Insurance Premium Tax applies to all insurance premiums under contracts that insure residents of British Columbia or property located in the province.

  4.  International Financial Activity

The International Financial Activity (IFA) program is available to eligible corporations and their specialist employees participating in international financial activities in British Columbia.

 5. Logging Tax

The Logging Tax Act imposes tax on individuals and corporations with net income from logging operations within the province. Logging tax is usually fully deductible as a credit from income taxes.