Preparing Your Corporate Tax Returns®, Canada and Provinces - 32nd Edition, 2012

Description:

• Discusses federal and provincial corporate income taxation as well as corporation capital tax where applicable
• Tells you the most effective order for preparing forms
• Takes you step-by-step through the T2 Corporate Tax Return form and supporting schedules
• Provides a checklist to help you gather all necessary information for return preparation
• Includes a helpful section on income and capital tax installments
• Reproduces forms for all jurisdictions discussed
• Lists references sources such as Income Tax Act, Regulations, Bulletins, Circulars and other official documents
• Topical index, and much more.

• How To Use This Book
• List of reproduced Forms and Schedules
• Recent Federal Income Tax Changes
• 2011 Provincial Tax Change Summary
• Part I - Reference Tables and General Information
  • Tax Calendar
  • 2012 Federal and Provincial Tax Rates
  • 2011 Federal and Provincial Tax Rates
  • Other Reference Table
• Part II - Federal Corporation Income Tax Return
  • T2 Corporation Income Tax Return
  • Schedules
  • Forms
  • Provinicial Tax Credits
• Part III - Provincial Corporation Income Tax Return
  • Ontario Corporations Tax Return
  • Quebec Corporation Income Tax Return
  • Alberta Corporate Income Tax Return
  • Manitoba Corporation Capital Tax Return
  • Capital Tax Summary
  • Provincial Financial Corporations Capital Tax Returns
• Part IV - Administration
  • Corporations Returns Act
  • Instructions for Filing
  • Income and Capital Tax Instalments
  • Corporate Tax Return Preparation Checklist
  • Reconciliation of Accounting Income to Income for Tax Purposes
• Topical Index