Issue 3 – Q3 2021 Accounting status
This quarterly update discusses developments related to the accounting for income taxes in Canada. It includes:
- Legislative changes — July 1, 2021 to September 30, 2021
- Accounting updates — July 1, 2021 to September 30, 2021
- Federal and provincial/territorial bills — tabled or received royal assent in 2021
- Corporate income tax rates — accounting status (January 1, 2018 to September 30, 2021)