T2 Corporation – Income Tax Guide – 2023

T4012(E) Rev. 23

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This guide uses plain language to explain the most common tax situations. It is provided for information only and does not replace the law.

La version française de ce guide est intitulée Guide T2 – Déclaration de revenus des sociétés.

Unless otherwise stated, all legislative references are to the Income Tax Act or, where appropriate, the Income Tax Regulations.

The CRA uses the term “Indian” because it has legal meaning under the Indian Act.

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