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Substantively enacted rates

Sample: Substantively Enacted Rates Table

You’ll want access to the most current substantively enacted rates when preparing financial reports for corporations or other organizations because certain 2017 income tax rates and other changes may need to be reflected in the year-end financial statements under International Financial Reporting Standards (IFRS), Accounting Standards for Private Enterprises (ASPE) or U.S. generally accepted accounting principles (U.S. GAAP).

Updated monthly, the Substantively Enacted Tax Rates schedules from Taxnet Pro set out federal and provincial/territorial corporate tax rates. This includes the general, M&P and small business rates. The schedules also highlight recent developments and cover historical tax rates for each jurisdiction.

Register below for a sample of the rate table, available only on Corporate Tax Centre.