Tax Policy Trends: Corporate Tax Policy: Alberta Goes Its Own Way
DOI :
https://doi.org/10.55016/ojs/sppp.v12i1.68524Résumé
When it comes to corporate tax policy, Alberta is taking a different path than the federal government and other provinces. Alberta’s May 28th Job Creation Tax Cut will reduce the provincial corporate income tax rate from 12% to 8% in lieu of introducing accelerated depreciation that was adopted by federal government November 20182 , including a 100% write-off for clean energy and manufacturing.
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