Corporate Tax Rates and Legislation: Q4 2022 Accounting status

January 04, 2023

 

Issue 4 – Q4 2022 Accounting status

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

  • Legislative changes — October 1 to December 31, 2022
  • Accounting updates — October 1 to December 31, 2022
  • Federal and provincial/territorial bills — tabled or received royal assent in 2022
  • Corporate income tax rates — accounting status (January 1, 2019 to December 31, 2022)

 

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Kelvin Jones

Kelvin Jones

Partner, PwC Canada

Tel: +1 403 509 7485

Genevieve Groulx

Genevieve Groulx

Partner, Tax Reporting and Strategy, PwC Canada

Tel: +1 403 606 8280

Mike Sturino

Mike Sturino

Partner, PwC Canada

Tel: +1 416 821 8339

Dave Santerre

Dave Santerre

Partner, PwC Canada

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Sabrina Fitzgerald

Sabrina Fitzgerald

National Tax Leader, PwC Canada

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