Tax professionals

What's new

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.

Related topics

• Voluntary Disclosures Program
• 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

Government partners

• Bank of Canada
• Canada Business Network
• Canada Benefits
• Department of Justice
• Federal Court of Canada
• Finance Canada
• Government Electronic Directory Services
• House of Commons
• Human Resources and Skills Development Canada
• Industry Canada
• Strategis
• Supreme Court of Canada
• Tax Court of Canada

Provincial and territorial government partners

• Related provincial and territorial government sites.

Foreign governments

• Foreign governments sites