Tax Management and Accounting Services: Corporate tax rates and legislation—Status for accounting purposes (December 31, 2012)

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

• Legislative changes – October 1, 2012, to December 31, 2012
• Federal and provincial/territorial bills – tabled or received royal assent in 2012
• Corporate income tax rates – accounting status (January 1, 2009, to December 31, 2012)
• Background—determining the accounting status of income tax changes

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