Our Government Submissions

View this page in: Français

PwC’s submission to the finance minister on the 2013 federal budget
Read PwC’s tax proposals for consideration as part of the federal government’s pre-2013 budget consultations.

PwC’s government submission on consultation regarding the impact of contingency fees on the effectiveness of the SR&ED tax incentive program
Read our response to the Department of Finance and Canada Revenue Agency's consultation on the impact of contingency fees within the SR&ED program.

PwC’s submission on August 14, 2012 Proposals Regarding Foreign Affiliate Dumping and Pertinent Loan or Indebtedness Regimes
Read PwC’s submission on August 14, 2012 Proposals Regarding Foreign Affiliate Dumping and Pertinent Loan or Indebtedness Regimes

PwC’s submission on federal budget proposals regarding “foreign affiliate dumping” and “thin capitalization rules”
In this submission, PwC makes recommendations on the March 29, 2012 federal budget proposals regarding “foreign affiliate dumping” and “thin capitalization rules.”

PwC’s submission to the finance minister on the 2012 federal budget
PwC’s tax proposals have the goal of enhancing the competitiveness and efficiency of Canada’s tax system.

PwC’s Submissions on Proposals to Improve the Caseload Management of the Tax Court of Canada
In this submission, PwC Canada responds to a request for proposals to improve the caseload management of the Tax Court of Canada.

PwC’s Submissions on Amendments Regarding the Taxation of Foreign Affiliates
The August 19 Amendments to the foreign affiliate rules. Read our recommendation to the Department of Finance and the proposed changes.

PwC's submission on Canada Revenue Agency Income Interpretation Bulletins updates
In a recent letter to the Canada Revenue Agency's, PwC responds to the CRA's request for feedback on which Interpretation Bulletins published by the CRA are in the most urgent need of review and update. While identifying several such bulletins, PwC recommends the CRA not to take its selections and those of other stakeholders as definitive.

PwC's Submission on Taxation of Corporate Groups (April 8, 2011)
On April 8th, PwC issued its submission in response to the Department of Finance consultation paper, The Taxation of Corporate Groups. Read our letter for more details.

2011 Federal Budget Submission (January 24, 2011)
As the federal government prepares for the 2011 budget, PwC’s Canadian National Tax Services team submitted tax proposals for the Finance Department’s consideration. Take a look at our suggestions.

July 16, 2010 Draft Technical Income Tax Legislation; Section 143.3
In this government submission, Wilson & Partners LLP’s David Glicksman provides comments in connection with proposed section 143.3 of the Income Tax Act.

2010 Federal Budget Submission (February 1, 2010)
As the federal government prepares for the March 4, 2010 budget, PwC’s Canadian National Tax Services team submitted proposals for the Finance Department’s consideration. Take a look at our suggestions.

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.

Improving Canada’s Tax System with a Tax Attribute Transfer System
To help make Canada more globally competitive, we propose tax consolidation for members of a commonly controlled corporate group. Read our government submission for the background and details.

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.