Tax accounting — 2021 tax rates and other changes Tax accounting — 2021 tax rates and other changes Tax accounting — 2021 tax rates and other changes

​If you are involved in preparing financial reports for corporations or other organizations, certain 2021 Canadian income tax rate and other changes may need to be reflected in your year-end financial statements under International Financial Reporting Standards (IFRS), Accounting Standards for Private Enterprises (ASPE) or U.S. generally accepted accounting principles (U.S. GAAP).

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