Tax professionals

What's new

Partnerships - Elimination of corporation tax deferral
The deferral of tax by a corporation that has a significant interest in a partnership having a fiscal period different from the corporation's tax year will be eliminated.

Related topics

• Service standards
• Canada pension plan/Employment insurance (CPP/EI) rulings
• Section 1.4, Goods and Services Tax Rulings
• Income Tax Information Circular 94-4, International Transfer Pricing: Advance Pricing Agreement (APA)
• Expecting a large refund

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