Tax Management and Accounting Services: Corporate Tax Rates and Legislation – Status for Accounting Purposes (June 30, 2011)

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This quarterly update discusses developments related to the accounting for income taxes, including:

  • legislative changes released from April 1, 2011, to June 30, 2011, that affect income or capital taxes; and
  • 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, 2008, to June 30, 2011 (see the Appendix on page 4).