Our Government Submissions

Comments regarding draft Forms NR301, NR302 and NR303 (September 29, 2009)
Read PwC’s response to the CRA’s new declaration process to support administration of withholding tax requirements in Part XIII of the Income Tax Act.

Commentaries on the Green Paper on "Aggressive Tax Planning"
Read PwC's commentary on the Quebec government’s recently issued Green Paper.

2009 Pre-Federal Budget Submission
As the federal government prepares for the January 27, 2009 budget, PwC and Wilson and Partners LLP submitted tax proposals for the Minister of Finance’s consideration.

Observations and Issues in respect of Section 261 – Rules Relating to Functional Currency Reporting
In this November 28, 2008 submission, PwC comments on and requests certain modifications to the proposed amendments to section 261 of the Income Tax Act.

Comments and requested modifications to Proposed Section 261 – Rules relating to Functional Currency Reporting
In this December 14, 2007 submission, PricewaterhouseCoopers LLP comments on and requests modifications to the proposed rules in section 261 of the Income Tax Act.

Observations and Issues in respect of Section 18.2 Expanded rules relating to interest deductibility –Tracing in the Inter-affiliate loan context
In this April 21, 2008 submission, PricewaterhouseCoopers LLP provides observations and issues on Bill C-28’s section 18.2 rules.