Saskatchewan Corporate Tax Bill Receives First Reading | KPMG | CA
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Saskatchewan Corporate Tax Bill Receives First Reading

Saskatchewan Corporate Tax Bill Receives First Reading

Saskatchewan Bill 84 received first reading on November 6, 2017.


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This bill implements an increase to the corporate tax rate as well as the small business income threshold, both of which were announced during the province's throne speech last month. The bill also makes consequential adjustments to the dividend tax credit for eligible dividends. The provisions in Bill 84 are considered substantively enacted for purposes of IFRS and Accounting Standards for Private Enterprise (ASPE) as of November 6, 2017 (because Saskatchewan has a majority government).

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Information is current to November 14, 2017. The information contained in this publication is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's National Tax Centre at 416.777.8500

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