Tax Management and Accounting Services: Corporate tax rates and legislation—Status for accounting purposes (September 30, 2012)

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This quarterly update discusses developments related to the accounting for income taxes. It includes:

• Legislative changes—July 1, 2012, to September 30, 2012
• Federal and provincial/territorial bills—tabled or received royal assent in 2012; or tabled before 2012, but did not receive royal assent before 2012
• Corporate income tax rates—accounting status (January 1, 2009, to September 30, 2012)
• Background—determining the accounting status of income tax changes