• Reporting and payment of income tax

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    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    Figure 2

    Figure 2- Before consolidation, each entity in a group reports and pays separately

    Figure 2- Before consolidation, each entity in a group reports and pays separately.

    Figure 3

    Figure 3 -After consolidation, the head company reports and pays for the entire group

    Figure 3 -After consolidation, the head company reports and pays for the entire group.

      Last modified: 08 Jul 2014QC 17531