News and Insights

CRA Technical Information Bulletin B-100, “Standardized Accounting”

Tax Development Feb 23, 2008

This bulletin discusses the legislative amendments made to Part IX of the Excise tax Act to implement the standardized accounting provisions,and legislative amendments to the Income Tax Act that may have an impact on GST/HST registrants. The Canada Revenue Agency has reissued this bulletin with a change to Question 4 in the Frequently Asked Questions section.