Corporate Tax Return and Provisions Guide, 2026 Edition

Author: Ryan Keey, MAcc, CPA, CA.

Corporate Tax Return and Provisions Guide, 2026 Edition

Author: Ryan Keey, MAcc, CPA, CA.

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Description

The 2026 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 2026 edition of the T2 Guide have significant updates pertaining to amendments/proposed amendments, case law, and revised administrative policies:

reaccelerated investment incentive property and immediate expensing CCA rules;
enhanced SR&ED credits (increased expenditure limits and capital expenditure eligibility);
foreign accrual business income (FABI) rules for CCPCs with FAs;
Part IV tax deferral elimination;
transfer pricing; clean economy ITCs;
amended GAAR (new CRA guidance and case law);
safe income computation;
ITR 105 withholding;
EIFEL;
hybrid mismatch arrangements;
reportable and notifiable transactions;
reportable uncertain tax treatments;
voluntary disclosures;
enhanced CRA audit powers;
global minimum tax;
CEE (exclusion of economic viability expenses);
synthetic equity arrangements;
and various provincial tax credits (including Quebec's new CRIC and Ontario's expanded OMMITC).

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Corporate Tax Return and Provisions Guide, 2026 Edition

Corporate Tax Return and Provisions Guide, 2026 Edition

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