A corporation is a type of business owned by shareholders and overseen by an elected board of directors. Find out the full definition of a corporation in this post.
See our Tax Insights“Canada releases Global Minimum Tax ActOpens in a new window” (June 21, 2024 update, “Filing obligations” section) for more details. The first GIR must be filed for the 2024 taxation year, due 18 months after the end of the relevant fiscal year...
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