Issue 1 – Q1 2023 Accounting status
This quarterly update discusses developments related to the accounting for income taxes in Canada. It includes:
- Legislative changes — January 1 to March 31, 2023
- Accounting updates — January 1 to March 31, 2023
- Federal and provincial/territorial bills — tabled or received royal assent in 2023
- Corporate income tax rates — accounting status (January 1, 2020 to March 31, 2023)