On March 28, 2013, the CRA launched a new series of income tax technical publications, called the income tax folios. Over the next several years, the folios will update and replace the interpretation bulletins. For more information, see Introducing Income Tax Folios and Income Tax Folio Index.
Mandatory electronic filing for tax preparers
Starting in 2013, tax preparers who file more than 10 returns will be required to file them electronically.
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.