Issue 4 – Q4 2020 Accounting status
This quarterly update discusses developments related to the accounting for income taxes in Canada. It includes:
- Legislative changes — October 1, 2020 to December 31, 2020
- Accounting updates — October 1, 2020 to December 31, 2020
- Federal and provincial/territorial bills — tabled or received royal assent in 2020
- Corporate income tax rates — accounting status (January 1, 2017 to December 31, 2020)