The Canada Revenue Agency has published an overview of what's new for corporations for 2016 and 2017 at both the federal level and the province and territory level. With regard to the 2017 changes at the federal level, the overview notes the new measures introduced as part of the Budget 2017 ({News-2017-03-23/P/2- previous coverage}), such as the extension of base erosion rules to foreign branches of life insurers, capital cost allowances for heat and electricity generating equipment, rules …