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Budget for 2013 – Corporate taxation

|Approved Changes|Canada
Canada

The Budget for 2013 was tabled by the Minister of Finance on 22 March 2013. Details of the corporate taxation measures, which unless otherwise indicated will apply from 1 January 2013, are summarized below.

-   Manufacturing and processing machinery and equipment: accelerated capital cost allowance. A temporary measure (for equipment acquired after 18 March 2007 and before 2014) allowing for accelerated depreciation (50% on a…

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