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Corporate income tax

Overview Since the 1940s, all incorporated businesses with a permanent establishment (e.g., office, mine, farm, oil well, etc.) in Alberta at any time in a taxation year pay income tax on the portion of their… Corporate income tax

Income Tax Audit

Income Tax Audit Manual Compliance Programs Branch (CPB) Information This chapter was last updated November 2019 Disclaimer Hyperlinks to external or unaffiliated websites are for information purposes only. The Canada Revenue Agency (CRA) is not… Income Tax Audit

Canada Income Tax Act

Table of Contents Income Tax Act 1 – Short Title 2 – PART I – Income Tax 2 – DIVISION A – Liability for Tax 3 – DIVISION B – Computation of Income 3 – Basic Rules 5 – SUBDIVISION A – Income or Loss from an Office or… Canada Income Tax Act