Sign into your products Sign in to manage account

Corporate Tax Return and Provisions Guide, 2026 Edition

Author: Ryan Keey, MAcc, CPA, CA.

Quick look inside:

Author: Ryan Keey, MAcc, CPA, CA.

Product details

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).

Smart Saver Automatic Print Updates

Purchase your preferred title and enroll in automatic updates

Updates, supplements and new editions for the title will be sent automatically

Receive an average of 6-10% off the standard update price

Publication Frequency: Updated annually

Updated Format: Replacement edition

Purchase this edition with Smart Saver - Automatic Print Update

After initial Smart Saver purchase, automatically receive all future updates (new editions, revisions, pocket part updates, etc.) at an average discount of 6-10% off list price
Future updates are billed at time of shipping
Products can be returned up to 45 days after they’re shipped for a full refund, without interrupting Smart Saver future updates.
To stop all future shipments, cancel easily by contacting us at
- Customer Service: 1 800 387 5164
- Online by clicking here

See our Terms and Conditions external Icon

Thomson Reuters

Books

Legal

Recommended Products