Corporate Tax Rates and Legislation: Tax Management and Accounting Services

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Issue 2 — Q2 2014 Accounting Status

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

  • Legislative changes — April 1, 2014, to June 30, 2014
  • Federal and provincial/territorial bills — tabled or received royal assent in 2014
  • Corporate income tax rates — accounting status (January 1, 2011, to June 30, 2014)