Publications

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Regulatory developments for the asset and wealth management industry
This publication includes a summary of key regulatory topics impacting the wealth management industry, along with links to relevant publications or articles of interest.

Tax Insights: Bill C-29 – Effect on asset management industry
Bill C-29, Budget Implementation Act, 2016, No. 2, which received first reading on October 25, 2016, includes measures that affect the asset management industry..

Key dates for the investment fund industry in Canada 2016 Update
This publication features key financial reporting and tax dates for the investment management industry.

Billionaires Insights: Are billionaires feeling the pressure?
We estimate that fewer than 500 people will hand over $2.1 trillion to their heirs over the next 20 years. UBS and PwC explore the potential impact of this massive handover and examine how the values of the millennials differ from their parents and how this will fundamentally alter the structure and use of that inherited wealth.

How FinTech is shaping asset and wealth management
Asset and wealth managers should watch FinTech companies closely and adopt a responsive digital strategy. Otherwise, they face losing part of their business to new entrants. Read more in our asset and wealth management FinTech report.

Tax Insights: Mutual fund switch corporations – Draft legislative proposals implement 2016 federal budget measures
On July 29, 2016, the Department of Finance released for consultation draft legislative proposals implementing the 2016 federal budget measure that is intended to eliminate the tax-deferred switching of different classes of shares issued by a mutual fund corporation – commonly referred to as “switch funds.”

Tax Insights: Gerbro Holdings – TCC did not apply offshore investment fund rules to investment in tax haven
In its decision in Gerbro Holdings Company v. The Queen, the Tax Court of Canada refused to apply the offshore investment fund tax rules (in section 94.1 of the Income Tax Act (Canada) to interests held by a Canadian investor in funds based in low- or no-tax jurisdictions—in this case five funds based in the Cayman Islands, the Netherlands Antilles and the British Virgin Islands.

2016 Mutual Funds Audit Committee Survey
Though the Canadian mutual fund industry is not required to have an Audit Committee as part of its governance structure, we believe the issues raised in this report are relevant to those in your organisation charged with Governance in the Fund environment.

Regulatory brief: OSFI Guideline E-21
The Office of the Superintendent of Financial Institutions (OSFI) released a final version of its Guideline E-21 (E-21) on operational risk management (ORM). This paper provides an overview of the guideline and a description of what institutions should focus on going forward.

Tax Insights: Alert for asset managers – New final section 871(m) regulations on dividend equivalent payments may apply to you
On September 17, 2015, the IRS released final and temporary regulations under Section 871(m) of the Internal Revenue Code that prescribe rules for treating “dividend equivalent payments” with respect to US equities as US-source dividend income.

ETFs: A roadmap to growth
We are pleased to share the perspectives we have gained in our 2nd Annual Global Exchange Traded Funds (ETFs) survey entitled “ETFs: A roadmap to growth”.

Sink or Swim: Why wealth management can't afford to miss the digital wave
PwC has surveyed over 1000 high net worth individuals and interviews with 100 client-facing relationship managers who work in wealth management firms to explore the digital opportunities that the industry is powerfully positioned to exploit.

Redefining business success in a changing world
This report is a summary of our survey findings in the asset management sector, based on the answers from 189 asset management CEOs in 39 countries. The full results of the 19th Annual Global Survey, are available here.

Asset Management 2020 and beyond: Transforming your business for a new global tax world
This global report is the latest in PwC's “2020 and beyond” series, which sets out a vision of what the tax landscape may look like in 2020 and examines what it means for asset managers and their clients.

Alternative asset management 2020 - Fast forward to center stage
Our latest global thought leadership publication: Alternative asset management 2020 examines changes in the alternative asset management industry landscape.

ETF 2020 – Preparing for a new horizon
ETFs are no longer a niche product, and their impact will continue to be felt much more widely than imagined.This publication can assist your organization in weighing the mertis/demertis of an ETF strategy.

Redefining competition in a world without boundaries: 18th Annual Global CEO Survey — Key findings in the asset management industry
This report is a summary of our survey findings in the asset management sector, based on the answers from 155 asset management CEOs in 46 countries.

NI 81-106 disclosure checklist - Canadian investment funds 2014
This publication is intended to provide supplemental general guidance for those preparing financial statements of investment funds subject to National Instrument 81-106 – Investment Fund Continuous Disclosure (NI 81-106).

Truth in transparency: Findings from PwC's mutual fund investor survey
The purpose of our survey is to address this gap and the need to understand the perspective from the investor — who is the ultimate client.

CRM2: Ready or not… Industry perspectives on Client Relationship Model – Phase 2
Are Canada’s financial services firms ready for Phase 2 of the Client Relationship Model (CRM2)? We surveyed a number of banks, insurers and asset management firms to find out.

Asset Management 2020 - A Brave New World
To help asset managers plan for the future, we have considered the likely changes in the asset management industry landscape over the coming years and identified key game.