The 2025 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 following sections of the 2025 edition of the T2 Guide have significant updates pertaining to amendments/proposed amendments, case law, and revised administrative policies:

Clean economy credits
GAAR;
Capital gains stripping (ITA 55(2))
SR&ED incentives
Cxcluded loans (government assistance)
CCA incentives; capital gains inclusion rate
Substantive CCPCs
CCPCs with foreign affiliates
Intergenerational business transfers/surplus stripping
Canada carbon rebate for small businesses
Shareholder benefits/ loans
Services rendered in Canada by a non-resident (ITR 105)
CRA audits and investigations
Share buyback tax; Part XIII tax
Dividend received deduction (ITA 112)
PLOI elections
FAPI and foreign affiliate surplus account computations
Global minimum tax
EIFEL
Hybrid mismatch arrangements
Form T1134 foreign affiliate reporting
Avoidance of tax debts (ITA 160)
Mandatory disclosures/notifiable transactions
And provincial corporate tax credits

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Corporate Tax Return and Provisions Guide, 2025 Edition

Corporate Tax Return and Provisions Guide, 2025 Edition