Corporate Tax Rates and Legislation: Q3 2013 Accounting Status

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Tax Management and Accounting Services

Issue 3

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

  • Legislative changes – July 1, 2013, to September 30, 2013
  • Federal and provincial/territorial bills – tabled or received royal assent in 2013
  • Corporate income tax rates – accounting status (January 1, 2010, to September 30, 2013)