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Corporation tax memos - 2017 (TSB-M)

A TSB-M is an informational statement of changes to the law, regulations, or Department policies.  It is accurate on the date issued.  Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information presented in a TSB-M.

View memos from another year:

Corporation tax memos - 2017 (TSB-M)
TSB-M-17(4)C MTA Surcharge Rate and Deriving Receipts Thresholds for 2018  New posting
TSB-M-17(3)C, (6)S Sales Tax and Excise Tax on Intra- and Interstate/International Telephone Services Sold Together for a Single Charge or as Part of a Telecom Package
TSB-M-17(2)C Summary of Corporation Tax Legislation Enacted after the 2016-2017 Budget
TSB-M-17(1)C MTA Surcharge Rate and Deriving Receipts Thresholds for 2017

Other information