Under ASPE, the classification of tax assets and liabilities into current and non-current generally depends on the classification of the underlying assets or liabilities. In situations where underlying assets or liabilities do not exist, the tax assets are classified into current and non-current according to

the expected reversal date of the related temporary difference.

the nature of the corporation (i.e. public or private).

the current tax rate.

the expected tax rate at reversal.