Tax Publications

Paying Taxes 2012 The Canadian summary
Get a Canadian perspective on PwC Global's Paying Taxes 2012 report and learn how easy it is for our country's small- and medium-sized businesses to pay taxes.

Commodity clips, 2012 Issue 1
Learn about commodity tax developments in this issue of Commodity clips.

Car expenses and benefits: A tax guide and employee log (2012)
Using a vehicle for business means you face an intricate set of tax laws when it comes to claiming your expenses. Find out how you can take advantage of certain tax deductions in this annual guide, summary and employee log.

Tax memo: CRA risk assessment audit approach – What it can mean for your corporation
The Canada Revenue Agency (CRA) has now advanced to the next stage of categorizing large corporations in implementing its new risk assessment approach of selecting files for audit.

Tax memo: Alert for RRSP and RRIF holders: Action is required if a new “prohibited investment” rule applies to you (Revised February 3, 2012)
Newly enacted legislation that implements proposals announced in the 2011 federal budget imposes new penalty taxes for some prohibited investments

Surplus Stripping: Tax Tracks – A PwC Tax Services Podcast Series
In this episode, Marc discusses what surplus stripping is, including some history, if there’s a policy in the Income Tax Act against it, and other sources of information.

Tax memo: 2012 Annual tax filing and remittance deadlines for corporations (Memo No.: 2012-02)
Canadian corporations may be required to meet several Canadian annual filing and remittance deadlines. Learn more about common compliance requirements.

Tax memo: Pooled Registered Pension Plans — Tax rules introduced (Memo No.: 2012-01)
This tax memo outlines the rules for Pooled Registered Pension Plans (PRPPs)–voluntary savings plans aimed at individuals who do not have access to employer-sponsored pension plans.

Revisions to the OECD transfer pricing guidelines – Chapters 1-3: Tax Tracks – A PwC Tax Services Podcast Series
In this episode Elisabeth Finch talks about the revisions to the OECD transfer pricing guidelines including why they should pay attention to them, how they might be affected, and how they should respond.

Developments: Increased need for contemporaneous documentation
The CRA has placed a greater importance on contemporaneous documents for SR&ED claims. Learn how to ensure the inclusion of supporting documents becomes a natural part of your company’s SR&ED framework.

August 2011 Foreign Affiliate Amendments: Upstream Loans: Tax Tracks – A PwC Tax Services Podcast Series
In this episode, Ken Buttneham discusses the proposed foreign affiliate amendments released on August 19, 2011 and takes a closer look at the upstream loans rules.

Tax memo: Reflections on Supreme Court ruling on GAAR—Copthorne Holdings Ltd.
Read this Tax memo for a commentary on the Supreme Court’s decision on the general anti-avoidance rule (GAAR) decision handed down in the Copthorne Holdings Ltd. v. The Queen case.

Tax memo: Payments to non-residents: How new CRA guidelines and forms affect investment vehicles and other investors
New CRA guidelines specify the information Canadian payers must obtain to support withholding tax at a treaty-reduced rate on dividends, interest, management fees, rents and royalties paid to or for the benefit of non-residents.

Tax memo: Supreme Court of Canada GAAR ruling on Copthorne Holdings
Supreme Court of Canada (SCC) makes a decision on the Copthorne Holdings general anti-avoidance rule (GAAR) case.

Doing Business in the United States: U.S. state tax issues facing Canadian companies and their employees
As a result of the current economic environment, many U.S. states have become much more aggressive in taxing foreign corporations and individuals doing business in the United States.

Long-awaited foreign affiliate amendments released: A PwC webcast
On August 19, 2011, the Honourable Jim Flaherty, Minister of Finance, released a package of legislative proposals relating to the taxation of Canadian multinational corporations with foreign affiliates.

Commodity clips, 2011 Issue 6
Stay up-to-date on developments in commodity tax news over the last two months in this issue of Commodity clips.

SR&ED Tax clips: 2011 Provincial and territorial R&D tax credits (October 14, 2011)
Canada offers one of the most favourable packages of R&D tax incentives among the major industrialized countries. In addition to the federal incentives, taxpayers carrying on R&D can also benefit from provincial or territorial tax credits.

SR&ED Tax clips: Federal investment tax credits for R&D and property: 2011 (October 14, 2011)
Canada offers one of the most favourable packages of R&D tax incentives among the major industrialized countries. To help individuals and corporations maximize their potential R&D tax incentives, this SR&ED Tax clip includes a summary of the rules for federal tax credits.

Tax memo: Pooled Registered Pension Plans: A new retirement savings vehicle
The federal government has introduced legislation designed to reduce the cost of pension plans for small employers.

Tax memo: QST rate increasing on January 1, 2012
On January 1, 2012, the QST rate will be increasing. Learn more about special transitional rules and how to prepare.

Year-end tax planner – 2011: What individuals and owner-managed businesses need to do now to save tax
The year-end tax planner provides large and small business owners or those who have accumulated some wealth with various tax planning checklists and is current to November 1, 2011.

2010 CICA Commodity Tax Symposium: GST Exemption of Financial Intermediation or “arranging for”
This paper examines GST legislation for the exemption of financial intermediation and support services that results in a new regime that will be time consuming and costly for both taxpayers and government.

A closer examination of the GST
Canada's GST system is complex and these four papers examine some of the issues.

Wealth and tax matters
This issue of Wealth and tax matters addresses a wide range of issues, including will planning and the CRA's high net worth project.

PricewaterhouseCoopers Canada Foundation: Our Publications and Resources
We want to give Canadian charities, their corporate counterparts and community volunteers the tools to make a difference. Take a look at our articles and other resources for ways to help you become a more helpful and effective community leader.

Tax memo: Payments to non-residents: How new CRA guidelines and forms affect financial institutions
New Canada Revenue Agency (CRA) administrative guidelines affect financial institutions and other agents that administer payments made on Canadian securities. Learn more about the information Canadian institutions need to obtain.

Jenkins Report: Tax Tracks – A PwC Tax Services Podcast Series
In podcast transcript, PwC’s Vik Sachdev and Tracey Jennings discuss the recommendations contained in the Jenkins report on how to improve business innovation in Canada.

Preparing to file the pension rebate application and the GST/HST Selected List Financial Institution (SLFI) return
There are two new sets of GST and HST rules currently facing pension plan rules -- the deemed supply and pension rebate rules and the Selected Listed Financial Institution (SLFI) rules. This webinar will provide you with insight into the new rules and walks you through the mechanics of completing the forms related to these rules.

Developments: Narrowing Canada’s innovation gap – PwC’s observations on the Jenkins report
The Jenkin's report, "Innovation Canada: A Call to Action" provides recommendations for programs that support innovation. Read our in-depth analysis and listen to our podcast to learn what the Jenkins report means for innovation in Canada.

Jenkins report provides much-anticipated recommendations
The Jenkins report released on Oct. 17, 2011 provides six key recommendations for maximizing the effect of federal programs that contribute to innovation. Read our summary of the recommendations.

New US Investment Reporting Rules: Are you ready? What's new and what you need to know
Effective 2014, Canadian financial institutions will be required to disclose certain information to the US Internal Revenue Service (IRS) for US account holders with Canadian accounts. This webcast what this will mean for individual taxpayers and for companies with globally mobile employees.

In print: Rewarding innovation: Improving federal tax support for business R&D in Canada
Business innovation is key to a creating a highly productive Canadian economy. This paper looks at the impact of the federal R&D tax credit, and proposes tax options aimed at improving Canada’s innovation performance. It argues that Canada’s best bet is to focus on creating a competitive tax system across the entire innovation value chain.

Commodity clips, 2011 Issue 5
Learn about the developments in commodity tax news over the last two months in our bimonthly issue of Commodity clips.

Tax memo: QST to be harmonized with GST by 2013
Learn about the implications of the September 30, 2011 announcement by the Quebec government to harmonize the QST with the GST.

HRS insights: Canadian payroll requirements for non-resident employees in Canada—Are you complying?
This new human resources publication, HRS insights, outlines Canadian payroll requirements for employers that have non-resident employees who work in Canada.

Tax memo: Prohibited investment rules extended: Alert for RRSPs and RRIFs with investment fund holdings
RRSP and RRIF annuitants can now be subject to penalty taxes if these plans hold a share of, interest in or a debt of an investment fund.

In print: Foreign affiliates: Tracing the purpose and use of funds
This article describes the tracing requirements for certain foreign affiliate provisions, and demonstrates how interest-tracing concepts can be applied to support the purpose and use of funds by a foreign affiliate.

HRS insights : U.S. employees in Canada under an intercompany services agreement: Exempt from Canadian tax under the treaty?
This issue of HRS insights, our human resource services publication, examines the Canada Revenue Agency’s (CRA) view on the income tax remitting, withholding and reporting implications related to U.S. employees in Canada under an intercompany service agreement.

Tax memo: New Tax Court of Canada rulings on GAAR—1207192 Ontario Limited and Triad Gestco
On September 7, 2011, the Tax Court of Canada (TCC) released its decision in 1207192 Ontario Limited v. The Queen, 2011 TCC 383.

Insurance industry: Key tax rates and updates (2011- 2012)
The most recent issue of Insurance Industry: Key Tax Rates and Updates spotlights important events and dates pertaining to the insurance industry.

HRS insights: Non-resident employees in Canada: Regulation 102 waiver applications have changed
The first issue of our new human resources publication, HRS insights, looks at changes to Regulation 102 waiver applications. Non-resident employees working in Canada are subject to the same withholding, remitting and reporting obligations as Canadian employees.

Business Restructuring: Tax Tracks – A PwC Tax Services Podcast Series
In podcast transcript, PwC’s Marc Levstein discusses global business restructuring: what it means, recent trends, and specific issues that authorities target.

Human Resource Services webcast: Directors’ Fees: An overview of corporate and personal tax compliance for Canadian companies and their directors
To mitigate tax authority scrutiny, some companies opt to hire external directors for better oversight. This may result in fee payments to resident and non-resident directors. Watch this webcast to understand the tax implications.

Tax memo: B.C. votes to extinguish HST
BC votes to eliminate the HST and reinstate the PST. Learn what this means for your business.

Tax memo: Long-awaited foreign affiliate amendments released
The new foreign affiliate amendments have revised previously released proposals and include some surprise. Learn more in this Tax memo.

Tax Tracks Podcast Series – PST Wind-up
Listen to this Tax Tracks podcast to learn about issues related to the winding up of PST in Ontario and British Columbia.

Tax memo: Consultation draft released
On August 16, 2011, the Department of Finance released draft legislative proposals to implement tax measures from the 2011 federal budget. This publication highlights certain clarifications to the budget proposals made by the draft legislation.

Commodity clips, 2011 Issue 4
Need a summary of the commodity tax news and developments for the last two months? Read the fourth 2011 issue of our Commodity clips publication.

The big table of Film and Video Incentives in Canada and the big table of Digital media and animation incentives
Canada has numerous tax incentives for companies that develop film, video and digital content, including video games. For help understanding these incentives, read PwC’s big table publications.

Tax memo: Proposed Changes for SIFTs, REITs and publicly traded corporations
The Department of Finance proposes to constrain publicly traded stapled securities structures. The changes include new rules that will apply in respect of stapled securities. Learn more in this Tax memo.

Developments: The importance of contemporaneous documentation
Every SR&ED claim that’s filed must be supported by documentation that allows the CRA and the Financial Reviewer to determine the claim amount’s accuracy. Learn more in this issue.

Tax Tracks Podcast Series - PwC FAIT^TM
Murray Lee explains how PwC Foreign Asset Investment Trust or FAIT resurrects the income trust structure and how public markets can use the structure as a source of capital.

Tax Tracks Podcast Series - Owning a U.S. Vacation Property
Learn about the implications of owning a U.S. vacation property including the potential capital gains tax in the U.S. and Canada, estate taxes and what may happen if the taxpayer dies as property owner.

Tax memo: Possible relief for pension plans filing GST 494 SLFI returns – Action required by June 30, 2011
Officials at the federal Department of Finance have indicated informally that relieving measures for pension plans will be incorporated into the SAM calculation on the GST 494 return, due on June 30, 2011.

Tax Tracks Podcast Series - Interactive Digital Media Tax Credits
Darren Speake discusses the Interactive Digital Media Tax Credits, what industries and projects it can apply to, the potential size of the credit, and how it works with the SR&ED.

Tax memo: Canada TIEAs: Status at June 8, 2011
Get the latest update to the status of Tax Information Exchange Agreements (TIEAs) in this PwC publication.

Tax facts and figures: Canada 2011
PwC's Tax Rates BlackBerry™ application and annual publication will save you time and effort by providing up-to-date personal and corporate tax information. Download them now.

Tax memo: Withholding tax on royalty payments to a sister company
A recent CRA audit position raises potential withholding tax issues for some companies that pay royalties to related companies in the United States. Get the facts in this Tax memo.

Tax memo: Permanent establishments in Canada: New CRA views raise concerns
On May 4, 2011, the CRA issued a technical interpretation on whether two US companies would have a permanent establishment in Canada for purposes of Article V(9)(b) of the Canada-US Tax Treaty. Read this Tax memo for PwC’s observations.

Commodity clips, 2011 Issue 3
In the third 2011 issue of our Commodity clips publication learn about the last commodity tax developments that occurred the last two months.

Tax Tracks Podcast Series - Getting the most from your Scientific Research and Experimental Development (SR&ED) efforts
Download this podcast transcript to learn how to take best advantage of the SR&ED program, what its credits can amount to, and how to be more efficient with your claims.

Preparing to file the December 2010 GST/HST return
Do you know the new HST and GST rules for pension plans? Get an easy-to-understand explanation in this webcast.

Tax memo: 2011 Federal Budget Ends Deferral Corporate Income Tax Partnerships
Corporate partners with taxation years ending after March 22, 2011, could be affected by budget measures that curtail the deferral of partnership income.

Tax memo: Payments to non-residents: CRA issues new treaty-based withholding forms
New CRA forms signal increased documentation demands on taxpayers that make payments to non-residents and on the non-resident recipients.

Tax memo: Federal Budget Includes RRSP Anti-Avoidance Rule
The federal budget extends to RRSPs anti-avoidance rules that already apply to Tax-Free Savings Accounts. As a result, RRSP investments in certain private business trusts could be subject to these rules, triggering severe penalties.

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 34
Download this podcast transcript to learn why corporations should review their HST situations frequently.

Developments: Timely Identification of Experimental Development Projects
This edition of Developments outlines three initiatives that promote early identification of Experimental Development projects, enabling the effective collection of expenditures and supporting documentation.

2011 Manitoba Budget: Tax Highlights
On April 12, 2011, Manitoba’s Minister of Finance, Rosann Wowchuk, presented the province’s 2011 budget. Of interest to business, the budget introduces a capital tax exemption for small banks, enhances existing tax credits and introduces tax credits that assist Manitoba printers and encourage certain charitable activities.

Estate Tax Update: The Departing Canadian (Revised edition, April 4, 2011)
A Canadian individual who is transferred to the US may be exposed to US estate, gift, or generation-skipping transfer tax (collectively, transfer taxes). Read this publication to learn more.

Canadian mining taxation
Get an understanding of the main features of Canada’s income and mining tax systems including information about each province’s mining tax legislation and taxation of foreign mining projects.

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.

Commodity Clips, 2011 Issue 2
This bimonthly issue of PwC’s Commodity Clips covers commodity tax developments for the last two months.

In Print: Trading or dealing in indebtedness offshore: Paragraph 95(2)(1) revisited
PwC’s Jayme Yeung offers insight on the interpretive issues and the practical application of the rules in the Income Tax Act’s paragraph 95(2)(l).

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 33
Download this podcast transcript for understanding of the CRA’s updated filing requirements for partnership information returns. Or listen to the episode here: pwc.com/ca/taxtracks.

Entertainment and Media Tax Clip: Nova Scotia's Film Industry Tax Credit and Digital Media Tax Credit enhanced (March 28, 2011)
Nova Scotia has announced enhanced tax measures to help the province's film and digital media sectors remain competitive.

2011 Ontario Budget
On Tuesday March 29th, Ontario's Minister of Finance, Dwight Duncan, presented the province's 2011 budget. PwC responded to the annoucement with a full commentary. Read it to learn how the budget may impact you or your business.

Estate Tax Update - US Family Members in the Canadian Family-Owned Business (Revised Edition, March 10, 2011)
Even if you are not a U.S. citizen, if a member of your family is a U.S. citizen or resident, traditional Canadian wills, as well as estate and tax planning, may not be effective.

2011 Federal Budget: Full commentary
The federal budget that Minister of Finance Jim Flaherty presented on March 22, 2011, may well be defeated when it comes before the House of Commons, triggering an election. Even so, many of its measures are likely to be re-introduced later. Read our analysis.

2011 Federal Budget: Highlights
Read or download highlights from this year's federal budget.

Tax memo: 2011 Federal Budget
Federal Minister of Finance Jim Flaherty presented the minority government’s budget on March 22, 2011. Get our analysis in this Tax memo.

CRA’s High Net Worth Project – Are you a target?
If you have a direct or indirect interest in a family related group of entities and you and/or your family has a high net worth, you may be under close scrutiny by the CRA. Are you a target?

In Print: Telltale times: US taxpayers and their offshore assets
Are you a U.S. citizen living in Canada (or elsewhere outside the U.S.) holding financial assets that are not in the U.S.? The new FATCA rules could affect you.

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 32
In this transcript, get an understanding of the significance and benefits of the MOU on the Canada-US Tax Treaty Arbitration Process for Canadian companies that conduct business with related US parties.

Estate Tax Update: US Estate Tax Exposure for US Citizens Living in Canada (Revised Edition, February 28, 2011)
The interaction of US and Canadian tax rules can have important implications for US citizens living in Canada.

Nexus Navigator
This PwC brochure describes how we can help Canadian companies doing business in the United States by assessing their state tax profile and potential exposures.

Developments: Are You Losing SR&ED Benefits? — Effect of Conditionally Repayable Loans
We explain why your corporation may lose tax benefits if it funds SR&ED with conditionally repayable loans and your options for responding.

Estate Tax Update: Canadians Living in the United States
Canadians who live in the United States may be regarded as US residents for US estate tax purposes and taxed as US citizens.

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 31
Get a better handle on the evolving world of tax risk by reading this Tax Tracks podcast transcript or visiting pwc.com/ca/taxtracks to listen to the episode.

Estate Tax Update - U.S. Estate Tax Exposure for Canadians (Revised Edition, February 2, 2011)
This Estate Tax Update discusses the potential exposure of Canadians to U.S. estate tax.

Estate Tax Update - Owning a U.S. Vacation Property (Revised Edition, January 31, 2011)
If you are a Canadian resident who owns U.S. real estate, learn about your potential estate tax liability and how to reduce it in this publication.

Commodity Clips, 2011 Issue 1
Read the first 2011 issue of PwC's Commodity Clips publication for provincial tax updates, recent customs and sales tax changes, and upcoming webinars for finance professionals in emerging tech companies.

Human Resource Services webcast: Doing Business in the United States: An overview of corporate and personal compliance for Canadian companies and their employees
When doing business in the US, it’s important for Canadian-based companies to consider the tax consequences on their organization and employees. Watch this webcast to get some guidance.

U.S. Estate Tax Laws: What you need to know
Many Canadians don’t realize that if they have a child who is a U.S. citizen or resident, U.S. estate laws apply to them. This article helps answer some common questions.

Tax Memo: IFRS and Tax: The Rubber has Hit the Road
The move to IFRS from Canadian GAAP will fundamentally change the way Canadian companies report their business results. This Tax Memo considers these possibilities under three headings: financial statement effects, accounting for income taxes and computation of taxes payable.

Tax Memo: 2011 Annual Tax Filing and Remittance Deadlines for Corporations
Use this Tax Memo as a reference guide for your 2011 tax filing and remittance deadlines, and compliance requirements.

Tax Memo: Deduction Denied for Amounts Paid to Employees for Stock Options in course of Going-Private Transaction (Imperial Tobacco case)
In Imperial Tobacco Canada Limited v. The Queen, the Tax Court of Canada held that payments made by Imperial Tobacco to its staff to eliminate an employee stock option plan in the context of a going-private transaction were capital in nature and not deductible.

Developments: CRA Policy Updates: Filing Requirements and Third-Party Payments PLUS Changes to SR&ED Project Description Length Limits
This Developments issue covers two topics: the CRA’s draft policy to improve SR&ED program administration and changes to the limits on the length of project description narratives.

Tax rules for family law practitioners
If you're a family law or mediation practitioner, download this publication for a better understanding of tax rules applied to support payments and property settlements. Current to December 31, 2010.

Tax Memo: Guarantee Fees: Federal Court of Appeal Confirms GE Capital Canada Inc. Decision
On December 15, 2010, the FCA dismissed the Crown’s appeal of a 2009 TCC decision that favoured the taxpayer. Get the facts in this Tax Memo.

Human Resource Services webcast: Doing Business in Canada: An Update on Cross-Border Corporate and Personal Tax Compliance
The Canada Revenue Agency (CRA) recently updated their process for Regulation 102 personal tax withholding waiver applications, including the issuance of a new form applicable to certain treaty-based relief situations.

In Print: Selected Issues Regarding Partnerships and Section 261
This article examines the practical implications of the Income Tax Act section 261’s expansion to partnerships and some of the issues that may arise.

Tax Controversy and Dispute Resolution: Tax Memo - Memorandum of Understanding (MOU) on the Canada-US Tax Treaty Arbitration Process
Canadian and US competent authorities released an important MOU on the conduct of mandatory binding arbitration proceedings under the Canada-US Tax Treaty’s mutual agreement process. Learn more in this publication.

Tax Controversy and Dispute Resolution: Tax Memo – The FCA Decision in Antle
The FCA’s decision in Antle v. The Queen may motivate the CRA to raise sham arguments more frequently. In this publication, learn the background, the CRA’s position and PwC’s observations.

Commodity Clips, 2010 Issue 6
For an update on the latest federal, provincial and European Union tax changes, read the sixth issue of our 2010 Commodity Clips publication.

Canadian National Tax Services: Tax Memo - Taxation of Corporate Groups – Consultation Paper Released
This Tax Memo outlines the key points in the consultation paper, The Taxation of Corporate Groups.

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 30
Learn the latest requirements for how Canadian pension plans and employee sponsors will operate for GST/HST purposes in this Tax Tracks transcript or visit pwc.com/ca/taxtracks to download the episode.

Tax Alert for Non-Profit Organizations (NPOs)
The following article discusses the impact of the Canadian Revenue Agency’s (CRA) new tax-exempt status on non-profit organizations and their boards of directors.

Tax Memo: British Columbia Harmonized Sales Tax — Recapture of Input Tax Credits (Updated November 9, 2010)
Some corporations may be required to record significant adjustments to future tax balances and income tax expense, to reflect corporate tax rate reductions implemented by Bill C-28, which received royal assent on December 14, 2007.

Tax Memo: Ontario Harmonized Sales Tax — Recapture of Input Tax Credits (Updated November 10, 2010)
Read this PwC Tax Memo for the updates to three Ontario HST documents on recapturing input tax credits.

Tax Controversy and Dispute Resolution: Tax Memo – Late-Filed T1135: Court Denies Waiver of Penalties and Interest in Asper Holdings
A recent Federal Court case demonstrates the need to ensure appropriate information returns are filed on time. Learn more about this case and its impact in this Tax Memo.

Tax Controversy and Dispute Resolution: Tax Memo – CRA Reassessments After the Normal Reassessment Period
Recent reassessment cases raises concerns that the CRA could be broadening its assessing practices via an increased focus on aggressive tax planning. Read this special Tax Memo to learn more.

Tax Controversy and Dispute Resolution: Tax Memo -- Auditor General Gives the CRA’s Commitment to Service a Positive Review
Get details on the CRA’s new process for handling service-related complaints from taxpayers in this special Tax Memo issue.

Tax Memo: HST Place of Supply Rules Overhauled (Updated October 20, 2010)
This Tax Memo provides a review of the main place of supply rules under the HST regime and as outlined in the CRA’s Bulletin B-103.

Developments: SR&ED Claims: Importance of Business Context
According to the CRA, tax credit eligibility should be assessed in the context of a company and its field of business.

Tax Controversy and Dispute Resolution: Tax Memo: “Risk Assessment” – The CRA’s New Audit Approach
Will the CRA’s new process for selecting audit files impact your business, trust or partnership? Read this Tax Memo to learn the tax authority’s new risk model.

Tax Memo – Major GST/HST Changes for Pension Plans
Two rules will change the way pension plans and employee sponsors are treated for GST/HST purposes. Learn more about them and how PwC can help evaluate their impact.

Tax Memo: New GST/HST Electronic Filing Requirement
HST implementation in July 1, 2010, now means some registrants must file their GST/HST returns electronically. Read this Tax Memo to understand how the change affects your business.

August 27, 2010 Consultation Draft – Proposed Section 237.3 (Reporting for Tax Avoidance Transactions)
Get PwC’s response to Department of Finance proposals to implement measures in the 2010 federal budget that require disclosure from taxpayers and their advisors of ‘reportable transactions.’

Comments regarding Proposed Rules in sections 91 and 126 of the Income Tax Act and section 5907 of the Income Tax Regulations in the Consultation Draft of Legislative Proposals related to the Act
PwC responded to the Department of Finance’s request for proposals on ways to address ‘foreign tax credit generator’ schemes. Read our recommendations.

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.

Commodity Clips, 2010 Issue 5
This issue of PwC’s Commodity Clips covers HST updates in Ontario, Nova Scotia and BC as well as issues related to the retail sales tax, customs and value added tax.

In Print: Input Tax Credit Entitlement as Determined by the Courts
Brent Murray’s award-winning article provides an examination of a number of Canadian court decisions that have addressed the issue of whether a GST registrant is entitled to claim an input tax credit.

Tax Memo: Partnership Information Returns – Who Must File Starting 2011?
The CRA now requires partnerships to file based on financial thresholds and partner structure. Get PwC’s response to the announcement and other reporting requirements.

In Print: Section 17 - Interpretive Considerations
PwC’s Gwendolyn Watson and Steven Baum share their views on the appropriate interpretation of aspects of section 17 under modern principles of statutory interpretation relevant to the Income Tax Act.

Tax Memo – New Federal Reporting Regime for Aggressive Tax Planning: Draft Legislation Released
Learn about the Department of Finance’s release of a consultation draft on various legislative proposals including an information-reporting regime for certain tax avoidance transactions.

Tax Memo: August 27, 2010 Draft Legislation Implements 2010 Budget Proposals and Other Previously Announced Measures
This Tax Memo examines measures included in the August 27, 2010 draft legislation that affect SIFTs, employee stock options, non-resident trust and offshore investment funds and more.

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 29
For an idea of how PwC handles the corporate tax recovery process, read this transcript or visit pwc.com/ca/taxtracks to listen to episode 29.

Tax Memo: Sales Tax Harmonization in British Columbia and Ontario – Manufacturing
Under the HST, manufacturers pay more tax overall on their purchases but, they can recover most of it by claiming ITCs on their GST/HST returns. Learn more in this publication.

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 28
Do you know why exporters should be concerned about export controls on their business? Read this transcript or download episode 28 on pwc.com/ca/taxtracks to learn why.

SR&ED Tax Clip: Manitoba's Research and Development Tax Credit enhanced
Manitoba Bill 31 makes the 20% Research and Development Tax Credit fully refundable for eligible R&D expenditures, and partially refundable for in-house R&D expenditures. Get PwC's response in this publication.

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 27
Learn how to reap the benefits of outsourcing or co-sourcing tax compliance functions, while avoiding potential pitfalls. Visit pwc.com/ca/taxtracks to download the episode.

Commodity Clips, 2010 Issue 4
For an understanding of the new regulations impacting the harmonized sales tax in Ontario and BC, read this Commodity Clips issue.

Tax Memo: Sales Tax Harmonization in British Columbia and Ontario – A Guide for Non-Residents
HST implementation is the most substantial tax reform in British Columbia and Ontario in several years. This Tax Memo highlights key potential implications.

Tax Memo: Sales Tax Harmonization – Financial Services (Updated August 4, 2010)
Harmonization substantially increases the tax burden for the financial sector. Read this Tax Memo to learn how to address the move to the HST.

Tax memo: HST Transitional Rules for Ontario and British Columbia Released (Updated August 5, 2010)
This Tax memo covers the phasing out of the PST and how to manage the transition to the HST.

Entertainment and Media Tax Clip: Manitoba's Film and Video Production Tax Credit extended and enhanced (August 10, 2010)
Manitoba Bill 31, which received royal assent on June 17, 2010, enhances the province's Film and Video Production Tax Credit in several ways

Entertainment and Media Tax Clip: Manitoba's Interactive Digital Media Tax Credit extended and enhanced (August 10, 2010)
Manitoba Bill 31, The Budget Implementation and Tax Statutes Amendment Act, 2010, extends the province's Interactive Digital Media Tax Credit by three years.

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 26
Read about the tax issues and traps facing non-resident companies that provide construction, installation or training services in this podcast transcript and visit pwc.com/ca/taxtracks to download the episode.

Tax Memo: Taxpayer Wins Appeal in Transfer Pricing Case (GlaxoSmithKline) – “Business Reality” Prevails
The Federal Court of Appeal set aside the Tax Court’s May 2008 decision regarding the pricing of the active ingredient, ranitidine, in GlaxoSmithKline’s ulcer drug, Zantac. PwC shares the details in this Tax Memo.

SR&ED Tax Clips: 2010 Provincial and territorial R&D tax credits (July 15, 2010)
In certain provinces, individuals can claim R&D tax credits. The credits may be claimed against a taxpayer's provincial or territorial income tax. Get a summary in this issue.

SR&ED Tax Clips: Federal R&D tax credits: 1998 – 2010 (July 15, 2010)
To help individuals and corporations strengthen their potential R&D tax incentives, we’ve provided a summary of the rules for federal tax credits as well as investment tax credits for property.

Tax Memo: The CRA Accepts Refund Claims by U.S. LLCs
Read this Tax Memo for information on the CRA’s acceptance of refund claims by US LLCs and PwC’s response to the decision.

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 25
PwC’s Wally Conway shares his thoughts on the direction of tax policy in Canada over the next few years. Visit pwc.com/ca/taxtracks to download the episode.

Developments: Scientific Research and Experimental Development (SR&ED): Latest Version of Form T661 and Guide
Learn what the CRA revised in the Form T661 and Guide T4088 and how you can address the changes.

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 24
Learn how transfer pricing affects the customs value of goods imported into Canada from related foreign parties in this transcript or listen to the episode here: pwc.com/ca/taxtracks.

Tax Memo: Canada Signs Four New Tax Information Exchange Agreements
Canada signed Tax Information Exchange Agreements with four jurisdictions, a move that grants the areas access to Canada’s exempt surplus regime. Read this Tax Memo for more information.

Tax Memo: Foreign Exchange Hedges: The CRA’s Views on Gains and Losses
Taxpayers who wish to change from capital to income treatment on foreign hedging transactions may be impacted by recent CRA opinion letters. Get the facts in this Tax Memo.

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 23
Read this transcript for a better understanding of the complexities of free trade compliance and origin management. Or visit pwc.com/ca/taxtracks to download the episode.

Tax Memo: The Move to IFRS: CRA Guidance
This Tax Memo outlines the CRA’s recent comments on International Financial Reporting Standards (IFRS) and provides results of a PwC-sponsored survey on the IFRS readiness of Canadian companies.

Tax Memo: CRA Access to Documents
This Tax Memo provides an overview of the CRA’s revised policy on access to taxpayer and third-party documents and its implications.

Commodity Clips, 2010 Issue 3
This edition of Commodity Clips sports a new look, and describes commodity tax developments in the last two months.

Tax Memo: Quebec’s Regime for Aggressive Tax Planning: Prescribed Form Released
Revenue Quebec has recently released Form TP-1079.DI, "Mandatory or Preventative Disclosure of a Tax Plan."

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 22
Learn to manage your foreign affiliate and surplus reporting obligations by reading this podcast episode transcript. To listen to the episode, visit pwc.com/ca/taxtracks.

Energy Tax News: Draft Tax Regulations for Oil Sands Projects and Clean Energy Generation Equipment
On May 3, the Minister of Finance released draft amendments to implement the proposed changes concerning the phase-out of the accelerated capital cost allowance for oil sands projects.

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 21
PwC’s Paresh Shah shares his insight on the recovery review process, its benefits and the time commitment involved. Download the podcast transcript or the episode at pwc.com/ca/taxtracks.

Tax Memo: Federal Proposals for Reporting Tax Avoidance Transactions
This Tax Memo discusses proposals released by the Department of Finance regarding the information-reporting regime for certain tax-avoidance transactions.

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 20
Read this transcript to learn about the importance of managing data effectively in the tax function. Or visit pwc.com/ca/taxtracks to download the episode.

Tax NewsFlash: IMF proposes new taxes for the financial sector
This PwC Global Tax Newsflash discusses the IMF’s proposed tax on companies in the financial services sector and the impact it might have on them.

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 19
Commercial property taxes are far more complex than your personal property taxes. For help on how to properly manage them, read this podcast transcript and download the episode here: pwc.com/ca/taxtracks.

Developments: Scientific Research and Experimental Development (SR&ED) Program Update
This edition of Developments discusses federal government initiatives to make Canada’s SR&ED program more effective.

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 18
Preparing for HST implementation is more than a simple rate change. With only three months left to prepare, download this transcript for help or visit pwc.com/ca/taxtracks for the complementary episode.

Commodity Clips, 2010 Issue 2
Get an update of amendments to various federal and provincial tax regulations in our second 2010 issue of Commodity Clips.

Direct Tax Recovery Review: Helping you Recover Overpaid Corporate Taxes
PwC’s Direct Tax Recovery Review (DTR) can help you close the information gap that sometimes exists between accounting, IT and tax.

People First: PwC's Saratoga HR Benchmarking Services
We assist some of Canada’s top organizations in uncovering the business drivers behind employee engagement and retention.

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 17
Do you understand the impact of converting income trusts to corporate structures on executive compensation plans? Read this transcript to learn the implications and visit pwc.com/ca/taxtracks for the complementary episode.

2011 Saskatchewan Budget: Tax Highlights
On March 23, 2011, Saskatchewan’s Minister of Finance, Ken Krawetz, presented the province’s 2011 budget. Get PwC Canada's response to the key measures, andcontact us for help determining the impact.

2010 Ontario Budget
On Thursday, March 25, 2010, Ontario's Minister of Finance, Dwight Duncan, presented the province's 2010 budget. Get PwC Canada's analysis and contact us for help determining the budget’s impact.

2010 Manitoba Budget: Tax Highlights
On March 23, 2010, Manitoba’s Minister of Finance Rosann Wowchuk presented the province’s budget. Get PwC Canada's response to the key measures, and contact us for help determining the impact.

Semantics Antics: More on "arranging for"
All Canadian directors should note the Federal government’s GST/HST Notice No. 250. Even if you don’t work in financial services, this ruling has the potential to affect your board.

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 16
Need help making sense of the federal budget’s proposal to change employee stock options? Keep this podcast transcript as a reference guide and visit pwc.com/ca/taxtracks to listen to the episode.

Human Resource Services Webcast
Watch this PwC webcast series to understand the impact of the federal budget’s proposed changes to the employee stock option rules on option plan design and administration.

Tax Memo: Stock Options: 2010 Federal Budget Implications for Employers
The federal government’s 2010 budget proposes significant changes to Canada’s stock options rules. Get help clarifying important aspects of the amendments from this Tax Memo.

Tax Memo: Mandatory E-filing of Corporate Income Tax and Information Returns
Starting in 2010, the CRA requires certain corporate tax and information returns to be filed on the Internet. Read this Tax Memo for the requirements and non-compliance penalties.

2010 Federal Budget: A Life Science Perspective
The following is a summary of the 2010 Federal Budget proposals that are of interest to stakeholders in the life science and pharmaceutical sectors.

2010 Federal Budget: Full commentary
Download our detailed response to the federal government's 2010-11 budget and visit www.pwc.com/ca/budget to watch a video where our tax partners weigh the implications.

2010 British Columbia Budget: Tax Highlights
On Tuesday, March 2, 2010, the British Columbia Minister of Finance, the Honourable Colin Hansen, introduced the province’s 2010 budget.

2010 Federal Budget: Highlights
Read PricewaterhouseCoopers Canada's highlights from the 2010 federal budget. Canada's Minister of Finance, Jim Flaherty, tabled the budget on Thursday March 4, 2010.

Tax Memo: 2010 Federal Budget
The government froze EI and plans new rules for SIFT, group taxation and capital cost allowances in this year's federal budget. Get our response to these initiatives and more.

Tax Memo: British Columbia Harmonized Sales Tax —Recapture of Input Tax Credits
BC’s Ministry of Finance released details on a temporary restriction of ITCs on the HST’s provincial portion for big businesses, including financial institutions. Get PwC’s analysis in this Tax Memo.

Entertainment and Media Tax Clip: Quebec enhances Production Services Tax Credit – Updated for Information Bulletin 2010-3 (February 19, 2010)
Enhancements to the Quebec Production Services Tax Credit and the Computer Animation Special Effects Tax Credit mean that these credits can be claimed on more types of expenditures.

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 15
Read this transcript to get a better understanding of the transfer pricing audit process. Or visit pwc.com/ca/taxtracks and download episode 15, Pressure Points in the Transfer Pricing Audit Process.

Tax Memo: 2010 Annual Tax Filing and Remittance Deadlines for Corporations
Keep this PwC Tax Memo as a reference guide for your 2010 tax filing and remittance deadlines, and compliance requirements.

Tax Memo: Ontario Harmonized Sales Tax — Recapture of Input Tax Credits
On February 1, 2010, Ontario’s Ministry of Revenue released three documents proposing large businesses repay input tax credits attributed to the HST’s provincial component. Learn more in this Tax Memo.

Developments: The CRA Revises Form T661 Requirements – Back to Top 20 Projects
The CRA announced it will continue to accept Scientific Research & Experimental Development (SR&ED) Investment Tax Credit claims for only the 20 largest SR&ED projects until further notice.

Entertainment and Media Tax Clip: British Columbia introduces an interactive digital media tax credit and enhances film and digital animation tax credits (Feb. 8, 2010)
British Columbia has introduced a new interactive digital media tax credit and has enhanced film and digital animation tax credits.

Commodity Clips, 2010 Issue 1
Get an update of amendments to various federal and provincial tax regulations in our first 2010 issue of Commodity Clips.

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 14
Do you operate in the US? Read this podcast transcript for suggestions on how to deal with state authorities and mitigate taxes. Or visit www.pwc.com/ca/taxtracks to listen to the episode.

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.

In Print: A New, Lower, Low
This article focuses on one of many services affected by the federal government’s decision to amend the Excise Tax Act: discretionary investment management.

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 13
Read this podcast transcript for help with tax audit preparation and how to effectively dealing with the CRA. Or visit www.pwc.com/ca/taxtracks to listen to the episode.

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 12
Get our answers to frequently asked questions about advance pricing arrangements (APAs) in this Tax Tracks podcast transcript. Or visit pwc.com/ca/taxtracks and download episode 12, Transfer Pricing APAs.

Entertainment and Media Tax Clip: Ontario enhances its Interactive Digital Media Tax Credit for large game developers - Updated for Ontario Bill 218 (December 18, 2009)
Bill 218’s royal assent on December 15, 2009 means an enhancement to the OIDMTC for large game developers retroactive to March 27, 2009.

Developments: Enhanced CRA SR&ED Administration
The Federal government plans to improve the SR&ED administration process with changes to the SR&ED Tax Incentive Program starting April 2010. Read about the modifications in this PwC publication.

Entertainment and Media Tax Clip: New Brunswick's Film Tax Credit enhanced and extended to 2019 (December 21, 2009)
New Brunswick’s introduction of Bill 14 extends the province’s film tax credit by 10 years and introduces a 10% regional bonus tax credit. Read this publication for details.

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 11
Read this podcast transcript for guidance on how the GE Capital Canada Inc. case results will impact multinationals. Or visit www.pwc.com/ca/taxtracks to listen to the episode.

Tax Memo: Foreign Affiliates: Draft Regulations Released
The Minister of Finance released a package of legislative proposals on the taxation of Canadian multinational corporations with foreign affiliates. Get a summary of the package in this Tax Memo.

Tax Memo: GST/HST: Retroactive Legislation Proposed to Tax Discretionary Investment Management Services
The Department of Finance plans to announce legislation to clarify that discretionary investment management services are subject to the GST. Get PwC’s perspective in this Tax Memo.

Transcript: Tax Tracks – A PwC Tax Services Podcast Series – Episode 10
Read this PwC Tax Tracks podcast transcript to understand the advance rulings process and how the GAAR Committee functions or listen to it at www.pwc.com/ca/taxtracks.

Tax Memo: Guarantee Fees: Tax Court of Canada Rules in Favour of GE Capital Canada Inc.
A long-awaited decision between GE Capital Canada Inc. vs. The Queen results in implications for pricing guarantee fees in Canada. PwC shares its observations in this Tax Memo.

Commodity Clips, 2009 Issue 6
Do you understand the HST’s transitional rules for real and personal property? Read the final 2009 issue of PwC’s Commodity Clips to find out.

Developments: Accrual Financing of SR&ED Credits: A Cash-Flow Opportunity for Exporters
Do you export goods? Read this issue of PwC’s Developments publication to take advantage of an opportunity to receive an advance against your SR&ED tax credits.

Tax Memo: Taxable Employment Benefits – The CRA’s Revised Policy
The CRA announced revisions to its administrative policies on taxable employment benefits that will have implications for employers and their staff. Read this Tax Memo to learn the ramifications.

Winning in the Market: Complex Tax Compliance and Provision Services for Property or Project-based Businesses
Core tax planning can be beneficial for property or project-based business. Learn about how PwC’s professionals can assist with your outsourcing assignments.

Tax Memo: Bill 53: Good News for Alberta Professional Corporations
This Tax Memo provides details on amendments to Alberta’s Bill 53 that remove restrictions on share ownership in a professional corporation.

Entertainment and Media Tax Clip: Quebec enhances film and television tax credits (November 25, 2009)
As part of a package to help Canadian filmmakers, the Quebec government increased the tax credit for provincial film and TV producers. Get PwC’s take in this publication.

In Print: The Dilemma of GlaxoSmithKline: Unreasonable in the Circumstances?
This paper examines how the TCC reached its decision in the GlaxoSmithKline Inc. vs the Queen case.

Managing in a Downturn: Advising You through the Public Scrutiny Associated with Executive Compensation
Evaluating your executive compensation policies can be an effective first response to increased demands for corporate accountability. Get more guidance on how to take action from this PwC alert.

Income Trusts: Planning for 2011 and beyond
This PwC publication helps trustees and managers during the income trust decision-making process and has been updated to include the SIFT conversion rules.

Tax Function Effectiveness: Managing Your Business through Technology and Process Enhancements
Most companies face many challenges when implementing technology-based solutions designed to help them improve the tax accounting process. Read this publication for ideas to streamline your tax provision calculations.

Tax Memo: Ontario Sales Tax Harmonization – Input Tax Credit Restrictions
This November 2009 publication, released by Ontario’s government, details special restrictions on ITCs for the provincial portion of the HST paid by large businesses.

Helping to Manage Your Company’s Expansion into the US Market: A Cost-Effective Diagnostic Service Offering
PwC’s cost-effective diagnostic service offering can help make your expansion into the US market less costly and more efficient. Get more details from this publication.

Transcript: Tax Tracks – A PwC Tax Management Services Podcast Series -- Episode 9
Do you have Canadian staff who work in the US? Read this PwC Tax Tracks transcript for changes to the fifth protocol that will impact your taxation obligations.

Transcript: Tax Tracks – A PwC Tax Management Services Podcast Series -- Episode 8
Tax issues are too often brought late into company decision-making. Bring tax into your company’s strategy by reading the transcript of PwC’s podcast on promoting the tax agenda to stakeholders.

Transcript: Tax Tracks – A PwC Tax Management Services Podcast Series -- Episode 7
Do you grasp harmonization and the transitional rules for BC and Ontario? Get a better understanding by reading the transcript of PwC’s Tax Tracks podcast episode on the topic.

Developments: Scientific Research and Experimental Development (SR&ED) — Administrative Second Review
Is your company facing difficulties during a SR&ED technical and or financial review of your claim? This PwC Developments issue provides claimants with a helpful three-step process.

In Print: Indirect Tax and Customs Issues of (Re)structuring a Supply Chain
PwC’s Eric Paton analyzes the customs and indirect tax implications on an organization’s supply chain. Read his paper to learn the negative impact and options businesses should consider.

Entertainment and Media Tax Clip: Ontario enhances its Interactive Digital Media Tax Credit for large game developers (October 23, 2009)
Ontario's 2009 Economic Outlook and Fiscal Review enhanced the 35% Ontario Interactive Digital Media Tax Credit for large game developers, retroactive to March 27, 2009.

In Print: Property Leasing into Canada: How to Open a Closed Market
This article reviews the basic income tax concepts relating to cross-border leases of tangible personal property and the Canadian rules that apply to non-resident lessors.

Tax Memo: Revised Quebec Aggressive Tax Planning Proposals
As of October 15, 2009, new measures released by the ministère des Finances will affect entities that are taxable in Quebec. This Tax Memo summarizes the disclosure requirements.

Tax Memo - Professional Corporations – An Attractive Option
This PwC Tax Memo summarizes key issues professionals face when considering incorporation.

Tax Memo: HST Transitional Rules for Ontario and British Columbia Released
Read our Tax Memo to learn how the transitional rules will affect the application of the HST on the sale of goods, services and other areas in Ontario and BC.

Tax Memo - 1% Taxable Benefit Rate: Action Required Before January 1, 2010
The federal interest rate for taxable benefits is 1% until December 31, 2009. Read this PwC Canada Tax Memo to learn different ways to lock in this rate.

Commodity Clips, 2009 Issue 5
This issue of PwC’s Commodity Clips discusses the effect of harmonization on the financial sector and tax developments across Canada, in Mexico and the European Union.

Entertainment and Media Tax Clip: Ontario enhances Production Services Tax Credit — Additional details released (September 17, 2009)
Ontario released additional details on its proposal to enhance the Ontario Production Services Tax Credit by expanding the types of expenditures that qualify for the 25% credit.

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.

Tax Memo - Customs Update: Unilateral Duty Reductions and Audit Targets
The Canadian government has announced its intention to unilaterally remove the customs duty on a wide range of imported products.

Tax Memo: GST Rebate for Registered Pension Plan Trusts
The Department of Finance’s new GST rebate for pension entities includes changes significantly different from 2007 proposal. Read this PwC Tax Memo to learn more.

Tax Memo: GST and the Financial Services Sector – Updated Draft Legislation Released
Jim Flaherty released updated draft legislation on proposed changes to application of the GST to financial institutions. PwC discusses the draft’s features and differences from previous proposals.

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 6
Investing in your tax function’s technology can add value to your business. Read this Tax Tracks podcast transcript of the series’ episode: Making Technology Investments for the Tax Function.

Developments: Scientific Research and Experimental Development (SR&ED): Enhancing Global Competiveness
Many countries are enhancing their R&D programs and moving to catch up with Canada’s SR&ED program. To stay competitive, Canada must continue to improve and adapt to changing economic conditions.

Considering Your International Tax Structuring in Light of New Economic Circumstances
PwC can help Canadian companies with international operations and tax structuring review their tax structures in light of the economic downturn and weakening Canadian dollar.

Restructuring Equity-based Compensation to Reduce Cash Outlays for Companies and Retain Executives
With traditional compensation plans losing their appeal in the current economic landscape, PwC’s professionals can help restructure an arrangement that reduces net compensation expenses while continuing to incentivize executives.

Canada Signs its First Tax Information Exchange Agreement (TIEA)
In August 2009, Canada signed a Tax Information Exchange Agreement (TIEA) with the Kingdom of the Netherlands, the first TIEA signed by Canada. Get PwC’s analysis of the agreement.

British Columbia Budget Update – September 1, 2009: Tax Highlights
On Tuesday, September 1, 2009, BC’s Minister of Finance, the Honourable Colin Hansen, introduced the province’s September Budget Update 2009. Read PwC Canada's analysis.

Transcript: Tax Tracks – A PwC Tax Services Podcast Series -- Episode 5
Read this PwC Tax Tracks podcast transcript of the series fifth episode: Canadian Export Controls: What They Are and Why You Need to know About Them.

Entertainment and Media Tax Clip: New Brunswick's Film Tax Credit extended to 2009 (August 20, 2009)
Bill 15 extends New Brunswick’s Film Tax Credit to eligible salaries incurred in the province in 2009.

Entertainment and Media Tax Clip: Ontario enhances its Computer Animation and Special Effects Tax Credit (August 20, 2009)
Get PwC’s perspective on the 2009 Ontario budget’s proposed enhancements to the Ontario Computer Animation and Special Effects Tax Credit (OCASE) refundable tax credit.

Entertainment and Media Tax Clip: Ontario enhances its Interactive Digital Media Tax Credit (August 20, 2009)
PwC comments on the 2009 Ontario budget’s proposed enhancements to the Ontario Interactive Digital Media Tax Credit (OIDMTC).

Entertainment and Media Tax Clip: Yukon revises the Yukon Film Location Incentive program
A revised Yukon Spend Rebate is available to production companies that employ Yukon labour.

In Print: International Financial Reporting Standards: Tax and Reporting Implications of the New Canadian GAAP
This PwC In Print article examines the tax implications of transitioning from Canadian GAAP to IFRS.

In Print: The Foreign Affiliate Fresh Start Rules
This PwC In Print article discusses the policy behind the foreign affiliate fresh start rules and proposed amendments to the rules.

In Print: Enhancing Canada’s International Tax Advantage
This In Print issue features a speech by PwC’s Canadian National Tax Services leader Nick Pantaleo at the Canadian Tax Foundation’s May 2009 Prairie Provinces Tax Conference.

Commodity Clips, 2009 Issue 4
This issue covers the following: sales tax harmonization, social service tax, retail sales tax, sales tax, customs, European Union VAT.

Tax Memo: British Columbia Sales Tax Harmonization
BC's minister of finance announced the province will harmonize its sales tax system on July 1, 2010. This PwC Tax Memo analyzes the impact of the announcement on your business.

Entertainment and Media Tax Clip: Quebec enhances Production Services Tax Credit (July 23, 2009)
Enhancements to Quebec’s Production Services Tax Credit now apply to qualifying production costs, not just qualifying labour. However, the qualified production categories have been restricted.