Corporate Tax Return and Provisions Guide, 2019 Edition


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The most in-depth corporate tax return preparation product available on the market

The 2019 Corporate Tax Return and Provisions Guide is the most in-depth corporate tax return preparation product available on the market, and is the only guide that covers both the preparation of the corporate tax provision for accounting purposes and the preparation of related corporate income tax returns in an integrated fashion. The comprehensive 15 chapter Guide will answer your questions on completing the federal T2 Corporation Income Tax Return (T2 return), the Quebec Corporation Income Tax Return (CO-17 return), and the Alberta Corporate Tax Return (AT1 return), and will assist in ensuring the income tax provision is prepared in accordance with the financial accounting standards. Tax professionals can also rely on the Guide to answer corporate tax questions throughout the year as the issues covered in the Guide extend far beyond tax return preparation.

The Guide is arranged in an easy-to-use intuitive manner to reflect the corporate tax return and tax provision preparation processes. Text boxes and quick reference tables are used to highlight key concepts, tips, and traps. Extensive references are made to legislative provisions; court cases; corporate tax return schedules, page and line numbers; Canada Revenue Agency (CRA), Revenu Quebec, and Alberta Tax and Revenue Administration (ATRA) publications; IFRS, CICA, and FASB tax accounting standards; and other relevant sources.

The most in-depth corporate tax return preparation guide is available on Taxnet Pro, Canada's most comprehensive online tax research service. Learn more.

What's new

The Corporate Tax Return and Provisions Guide, 2019 edition, has been updated to reflect all legislative and administrative developments since the last edition, including all 2018 federal and provincial budget measures, technical amendments, draft legislation, and the latest court cases and government publications. Extensive sources are reviewed to update the Guide, including all documents posted to Taxnet Pro during the year, to ensure the latest corporate tax developments are reflected. Selected updates are highlighted below:

  • The commentary dealing with private corporations has been substantially updated and expanded to cover the new TOSI rules, the new small business limit passive income reduction rules, and the new refundable tax rules;
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  • Updates have been made to reflect amendments to many provisions, including the rules related to: accelerated CCA claims (Fall Economic Statement proposals); reassessment periods; CRA information requests; foreign affiliate rules respecting reporting requirements, tracking arrangements, upstream loans, reassessments, and dealing in indebtedness; loss carryback rules; at-risk rules for tiered LPs; share repurchase stop-loss rules; synthetic equity arrangements; and non-resident surplus stripping.
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  • The Guide has been updated to reflect BEPS developments, including Canada's adoption of the Multilateral Convention to Implement Tax Treaty Related Measures.
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  • Significant new cases covered include: Macdonald (hedging gains and losses); Landbouwbedrijf Backx (corporate residency); Cameco (transfer pricing); Oxford Properties Group (GAAR rollovers and permanent tax avoidance); Rio Tinto (transaction costs); Bank of Montreal (GAAR foreign exchange losses); Devon Canada Corporation (option surrender payments); 594710 British Columbia (GAAR reverse loss trading); Custeau, Fiducie Financière Satoma, Wild and Pomerleau (surplus stripping); 626468 New Brunswick (capital gains stripping); Pangaea One Acquisition (restrictive co

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