The 2007 Edition of Preparing Your Corporate Tax Returns
have been revised to reflect the most current changes, including:
- Changes in limit for refundable investment tax credits
- Deadlines for SR&ED claims cannot be waived
- Elimination of capital gains tax on donations to charities of
publicly listed securities and certified ecologically sensitive land
- Judicial interpretations from recent court decisions and recent
technical interpretations from the CRA. Discussion concerning revised
Interpretation Bulletins such as IT-269R4, Part IV Tax on Taxable Dividends
Received by a Private Corporation or a Subject Corporation and Information
Circulars such as IC06-1, Income Tax Transfer Pricing and Customs
Valuation
- Changes in capital cost allowance rules for tools and
cogeneration systems
- Elimination of the Large Corporations (capital) Tax
Updated features to the 2007 edition:
- Checklist to help gather all necessary information for return
preparation
- Step-by-step design to lead you through the T2 Corporate Tax
Return form and supporting schedules
- Section on income and capital tax installments
- References to sources including legislation, cases,
Interpretation Bulletins, Information Circulars and Technical News
- Discussions of federal and provincial corporate income taxation
and corporation capital taxation
This is an annual publication. The 27th 2007 edition was
released March 2007. |
