Subject category:
Finance, Accounting and Control
Published by:
Ivey Publishing
Version: 2012-07-27
Revision date: 16-Aug-2012
Length: 12 pages
Data source: Published sources
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Abstract
The note explains current Canadian financial accounting procedures for corporate income tax as well as the theoretical options that exist. It also considers permanent differences as well as timing differences that give rise to deferred income taxes. A short example is provided.
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Abstract
The note explains current Canadian financial accounting procedures for corporate income tax as well as the theoretical options that exist. It also considers permanent differences as well as timing differences that give rise to deferred income taxes. A short example is provided.