The 2024 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 filing 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), Revenue Quebec, and Alberta Tax and Revenue Administration (ATRA) publications; IFRS, CICA, and FASB tax accounting standards; and other relevant sources.

This tax return preparation guide is available on Tax net Pro, Canada's most comprehensive online tax research service.

What's New in This Edition:

The Corporate Tax Return and Provisions Guide, 2024 edition, has been updated to reflect all 2023 legislative and administrative developments, including federal and provincial budget measures, technical amendments, draft legislation, the latest court cases and government publications, and recent tax articles/journals.

Revised mandatory disclosure rule
New notifiable transaction rules
New reportable uncertain tax treatment rules
Proposed GAAR amendments
New clean energy tax credit rules
Revised CRA capital gains stripping policies (ITA 55)
Share buyback tax for public companies
Intergenerational business transfers
Zero-emission technology manufacturing deduction amendments
Various technical amendments, new cases, and CRA publications/policy changes
Various provincial corporate income tax developments

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Corporate Tax Return and Provisions Guide, 2024 Edition

Corporate Tax Return and Provisions Guide, 2024 Edition