Profits up to an amount of €200,000 are currently taxed against a lower step-up rate of 20%. The Proposals state that this step-up rate will be reduced from 20% to 19% in 2019, to 17.5% in 2020 and to 16% as from 2021. required to measure deferred tax at the rate at which it is most likely to reverse based upon tax rates enacted and substantively enacted at the balance sheet date. Under US GAAP only enacted rates are used. As both the 19% and 18% rate are included within the Finance Bill, for accounting periods ending after the date of substantive Corporate Tax Rates 1 Crret as o e 3 218 74 Current as of April 30, 2018 Substantively Enacted1 Income Tax Rates for Income Earned by a CCPC for 2018 and Beyond—As at June 30, 2018 Small Business Income Active Business Income3 2018 2019 and Beyond 2018 2019 and Beyond Federal rates General corporate rate 38.0% 38.0% 38.0% 38.0% Corporate Tax Rates 2 83 Substantively Enacted1 Income Tax Rates for Income Earned by a General Corporation2 for 2018 and Beyond—As at March 31, 2018 M&P Income Investment Income3 2018 2019 and Beyond 2018 2019 and Beyond Federal rates General corporate rate 38.0% 38.0% 38.0% 38.0% Federal abatement (10.0) (10.0) (10.0) (10.0) 28.0 28.0 28.0 28.0 enacted at the balance sheet date. When a change in income tax rates or income tax laws is substantively enacted before the balance sheet date, income tax liabilities and income tax assets are measured using the announced tax rates or tax laws. What are the basic principles of the future income taxes method? Per paragraph 3465.10, the fundamental Tax rate change. The corporate income tax rate will be reduced in steps to 20.5 per cent in 2021 (2019: 25 per cent). The lower basic rate (in 2018 for taxable profit up to and including EUR 200,000) will eventually decrease to 15 per cent in 2021 (the steps are not known, previously this was 19 per cent in 2019 and 17.5 per cent in 2020).

(Substantively) enacted tax rates and laws Current tax should be measured at the amount expected to be paid to or recovered from the tax authorities by reference to tax rates and laws that have been enacted, or substantively enacted, by the end of the reporting period (IAS 12.46). Deferred tax should be measured by reference to the tax rates and laws, as enacted, or IFRS accounting for

Corporate Tax Rates 2 83 Substantively Enacted1 Income Tax Rates for Income Earned by a General Corporation2 for 2018 and Beyond—As at March 31, 2018 M&P Income Investment Income3 2018 2019 and Beyond 2018 2019 and Beyond Federal rates General corporate rate 38.0% 38.0% 38.0% 38.0% Federal abatement (10.0) (10.0) (10.0) (10.0) 28.0 28.0 28.0 28.0 enacted at the balance sheet date. When a change in income tax rates or income tax laws is substantively enacted before the balance sheet date, income tax liabilities and income tax assets are measured using the announced tax rates or tax laws. What are the basic principles of the future income taxes method? Per paragraph 3465.10, the fundamental Tax rate change. The corporate income tax rate will be reduced in steps to 20.5 per cent in 2021 (2019: 25 per cent). The lower basic rate (in 2018 for taxable profit up to and including EUR 200,000) will eventually decrease to 15 per cent in 2021 (the steps are not known, previously this was 19 per cent in 2019 and 17.5 per cent in 2020). For IFRS tax accounting purposes, a new tax law needs to be taken into account when it is substantively enacted. IAS 12.46 and IAS 12.47 require current and deferred taxes to be measured using tax rates/laws enacted or substantively enacted at the end of the reporting period.

calculated at the rate of 25% on eligible salaries and wages paid to eligible newsroom employees, up to an annual maximum tax credit of $13,750 per eligible employee (or $55,000 of eligible labour costs per eligible employee). The tax credit applies to salary or wages earned in respect of a period on or after 1 January 2019. •

31 Dec 2017 or substantively enacted, by the end of the reporting period (IAS 12.46). Deferred tax should be measured by reference to the tax rates and laws  11 Jun 2019 The amendments proposed by the Bill after having been enacted as the Finance Act, Whereas normal tax rates have been proposed to be applicable instead of The Finance Act, 2018 brought a substantive conceptual. 26 Sep 2018 enacted. These changes are included in a company's estimate of its annual effective tax Provides general withholding tax rates of 10% on dividends, proposed technical corrections and substantive changes to its recent. 23 Jan 2018 IFRS requirements. IAS 12 Income taxes. (Substantively) enacted tax rates and laws. Current tax should be measured at the amount expected  25 Sep 2019 Executive summary. On 20 September 2019, the Indian Government enacted 1 a significant reduction of the corporate income tax rate for 

23 Jan 2018 IFRS requirements. IAS 12 Income taxes. (Substantively) enacted tax rates and laws. Current tax should be measured at the amount expected 

calculated at the rate of 25% on eligible salaries and wages paid to eligible newsroom employees, up to an annual maximum tax credit of $13,750 per eligible employee (or $55,000 of eligible labour costs per eligible employee). The tax credit applies to salary or wages earned in respect of a period on or after 1 January 2019. • Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the period when the asset is realised or the liability is settled, based on tax rates/laws that have been enacted or substantively enacted by the end of the reporting period. The following federal and provincial corporate tax rates for active business income earned by a general corporation are substantively enacted as of June 30, 2018: Tax Rates for Active Business Income Earned by a General Corporation Substantively Enacted as of June 30, 2018. 1. 2018 2019 and beyond . Federal rate 15.0% 15.0% Provincial rates 5.1 Enacted or substantively enacted tax rates and laws The following definition of substantively enacted is provided within FRS 102 . Tax rates shall be regarded as substantively enacted when the remaining stages of the enactment process historically have not affected the outcome and are unlikely to do so.

5.1 Enacted or substantively enacted tax rates and laws The following definition of substantively enacted is provided within FRS 102 . Tax rates shall be regarded as substantively enacted when the remaining stages of the enactment process historically have not affected the outcome and are unlikely to do so.

20 May 2019 legislation) and treaty withholding tax rates. At the back of the guide, have not been enacted or substantively enacted. Groups of companies. 1 Jan 2018 These reductions are essentially a reinstatement of the gradual rate reduction to 9.0% that had been enacted in 2015 by the previous government 

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