Corporate Tax Rates and Legislation: Q4 2013 Accounting Status

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Tax Management and Accounting Services

Issue 4

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

  • Legislative changes – October 1, 2013, to December 31, 2013
  • Federal and provincial/territorial bills – tabled or received royal assent in 2013
  • Corporate income tax rates – accounting status (January 1, 2010, to December, 2013)