Keep in mind that financial statements summarize financial performance and positionin a standardized method that is thought to be useful in evaluating whether a businesshas done well and is in good shape. the standard method for depreciation, forexample, calls for matching the expense with the useful life of the asset. ccra, on theother hand, produces tables that provide guidance on writing down assets that maydiffer from long accepted standards. as such, differences between taxes owed basedon accounting standards that best reflect the performance and position of a companycan differ from taxes owed based on government rules.for real life examples, you can examine publicly available financial statements byclicking on the following link:https://www.sedar.com/search/search_form_pc_en.htmall public corporations are required to publish their financial data, etc., on sedar. onthis site you can look up the most recent prospectus, aif, financial statements andmore for any public company in canada.