A step-by-step guide to creating a cybersecurity plan
The first step is easily accomplished by reviewing a few definitions. The second step is trickier. The third step may involve a lot of work, but you can start with six straightforward steps.
CPA Canada
Substantively enacted corporate income tax rates as at 30 June 2014
EY’s tables of substantively enacted Canadian corporate income tax rates have been updated to 30 June 2014. The small business corporate income tax rates table is updated to reflect the enactment of the decrease in Newfoundland and Labrador’s small business corporate income tax rate from 4.0% to 3.0%, effective 1 July 2014.
There were no other legislative changes to the federal and provincial general and small business corporate income tax rates since the last update on 31 May 2014.
The following proposals are not substantively enacted as at 30 June 2014:
- Saskatchewan’s proposal to reduce the general corporate income tax rate from 12% to 10% by 2015. The government confirmed in its 2014-15 budget (tabled on 19 March 2014) that it remains committed to implementing this rate reduction; but no specific timeline was announced.
- Quebec’s proposal to reduce the small business rate for CCPCs whose proportion of activities attributable to
