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Have you developed knowledge or skills on
your own? Don’t forget to report these
self-study activities in the appropriate
section of your continuing education file.
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Public Sector Accounting Board Exposure
Draft – Revenue, Proposed Section PS
3400
The framework proposed in this Exposure
Draft separates revenue into 2 categories:
exchange and unilateral. |
Adjustment to the refocusing of Revenu Québec’s
small business deduction (SBD): Replacement
of the hours worked criterion
To make things easier for corporations,
this qualification criterion now concerns
the minimum number of hours paid.
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Business taxation: Introduction of an additional
capital cost allowance of 35%
This allowance is for businesses that acquire
manufacturing or processing equipment and
computer equipment before April 1, 2019.
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GST and QST remittances for sole proprietorships
Revenu Québec provides details concerning
certain individuals who are GST and QST
registrants.
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