Tax Management and Accounting Services: Corporate Tax Rates and Legislation - Status for Accounting Purposes (September 30, 2009)

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PricewaterhouseCoopers' Tax Management and Accounting Services (TMAS) team will issue quarterly updates that will discuss developments related to the accounting for income taxes. This first quarterly update includes:

Legislative changes released from January 1, 2009 to September 30, 2009 that affect income or capital taxes
The accounting status of Canadian federal, provincial and territorial corporate income tax rates (other than Canadian-controlled private corporation small business rates and thresholds) from January 1, 2006 to September 30, 2009

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