Tax Publications
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Tax Insights: Supreme Court of Canada ruling in Daishowa — Tax treatment of reforestation obligations on sale of forestry assets
John Saunders of Wilson & Partners LLP was successful in arguing the Daishowa - Marubeni case in the Supreme Court of Canada.
Tax Tracks Episode 57: “What if” series – Payroll issues for cross-border employees receiving incentive compensation
In this episode of Tax Tracks, David de Souza discusses payroll issues for cross-border employees related to incentive compensation.
Tax Insights: Does your documentation reflect the five questions?
To support a scientific research and experimental (SR&ED) claim, contemporaneous documentation should reflect the current 5-question assessment approach – a refinement of the three-criterion approach.
Tax Insights: Changes to Quebec's mining tax regime
After several months of deliberation and uncertainty, the Quebec government has finally announced changes to its mining tax regime.
Tax memo: US federal payroll tax requirements: Action must be taken by June 30, 2013 (Memo No. 2013-16)
Outlines a US program that gives employers a way to reduce US federal payroll tax penalties if they act before June 30, 2013.
Global IRW Newsbrief: The widespread reach of FATCA: How will it affect your business?
Understanding the impact of FATCA and the path forward for non-financial multinational businesses.
Tax Tracks Episode 56: “What If” – Payroll issues with respect to expatriate’s stock option grants
In this episode of Tax Tracks, Carola Trolley explores payroll issues with respect to expatriate’s stock option grants.
Global BCM tax newsflash: Federal Administrative Court decision on beneficial ownership in equity finance transactions
This Newsalert draws your attention to the third Federal Administrative Court decision related to the definition of beneficial ownership from a Swiss withholding tax perspective in the case of derivative transactions.
Global IRW Newsbrief: New FATCA guidance for qualified intermediary, withholding foreign partnership, and withholding foreign trust applicants
The Internal Revenue Service (IRS) released important guidance on its website for entities that are classified as foreign financial institutions (FFI) under the provisions of the Foreign Account Tax Compliance Act (FATCA) and considering applying for qualified intermediary (QI), withholding foreign partnership (WP), or withholding foreign trust (WT) status.
Global FS tax newsflash: Legal challenge to the EU FTT – what happens now?
Recently, the UK launched a legal challenge against the EU Financial Transaction Tax (FTT). The UK has received support for its challenge from Luxembourg.
Tax Tracks Episode 55: Transfer Pricing Memo 14 - The CRA endorses OECD revisions
In this episode of Tax Tracks, Joanne Hawley discusses the November 2012 Transfer Pricing Memo – TPM 14
2013 Ontario Budget
On May 2, 2013, Ontario’s Minister of Finance, Charles Sousa, presented the province’s 2013 budget. The budget does not change corporate or personal income tax rates.
Global IRW Newsbrief: IRS releases draft FATCA registration forms and additional information regarding FFI lists
The Internal Revenue Service (IRS) released draft Form 8957, Foreign Account Tax Compliance Act (FATCA) Registration, for public review and comment on April 5, 2013.
Global IRW Newsbrief: New multilateral action to combat tax evasion
On April 9, the Government of the United Kingdom announced an agreement with France, Germany, Italy and Spain to develop and pilot multilateral tax information exchange arrangements.
Tax memo: 2013 Manitoba budget (Memo No. 2013-14)
On Tuesday, April 16, 2013, Manitoba’s Minister of Finance, Stan Struthers, presented the province’s 2013 budget, raising provincial sales taxes from 7 to 8 per cent.
Global FS tax newsflash: Italian FTT – Latest developments
This Global FS tax newsflash provides an update on the latest Italian FTT developments.
Tax memo: 2013 Federal budget – Alert for mining companies (Memo No. 2013-13)
This Tax memo outlines unexpected proposals in the 2013 federal budget that affect Canada’s mining industry.
Global IRW Newsbrief: Applying FATCA to captive insurance arrangements: Surprising results may occur
A captive insurance company is an example of an entity that can produce surprising results when the FATCA rules are applied - affecting both the captive and other entities involved in the arrangement.
March 21, 2013 Federal Budget: How it affects you and the charitable and not-for-profit sector
Brenda Lee-Kennedy and Audrey Diamant share highlights from the federal budget related to charities, other not-for-profit entities and charitable giving.
The Insurance Industry and FATCA – Moving from assessment to implementation: Top 13 in ‘13
Highlights 13 key areas to concentrate on through the remainder of 2013 as you move your FATCA Program from impact assessment into implementation.
Wealth and tax matters
This edition includes seven articles relevant to private businesses, executives and Entrepreneurs.
Global BCM tax newsflash: The latest tax and regulatory developments on the Capital Requirements Directive IV
The “CRD IV” package focuses on capital requirements for banks and investment firms but also includes tax transparency requirements for banks.
Tax memo: Changes to GST/HST rules for pension plans (Memo No. 2013-12)
Pension plan tax compliance could be simplified by proposals in the 2013 federal budget.
2013 Federal Budget: Full commentary
Read our analysis of the 2013 federal budget to learn about the tax implications for you. The budget does not change corporate tax rates.
Engaging an independent contractor? It's more complicated than you think!
Engaging an independent contractor or a self-employed individual is becoming more common as an alternative source of talent. However, complexities can arise in the determination of their status as an employee or an independent contractor.
Tax memo: OECD paper on aggressive tax planning based on after-tax hedging (Memo No. 2013-10)
An OECD report describes aggressive tax planning that is based on after-tax hedging, as well as strategies of tax authorities and the challenges they face.
Global FS tax newsflash: Impact of EU Financial Transaction Tax on the asset management industry
This Global FS tax newsflash considers the impact of the European Union Financial Transaction Tax (FTT) on the asset management industry.
Tax memo: British Columbia PST regulations released (Memo No. 2013-09)
This Tax memo highlights significant provisions of the PST Regulation and the Exemption and Refund Regulation.
Tax memo: Tax-free savings accounts (TFSAs): Making the most of them (Memo No. 2013-08)
This Tax memo helps you maximize the benefits and navigate the complexities of TFSAs.
SR&ED Tax clip: 2012 Provincial and territorial R&D tax credits – Updated for Quebec's November 20, 2012 budget (March 12, 2013)
Canada offers one of the most favourable packages of R&D tax incentives among the major industrialized countries. This SR&ED Tax Clip provides a summary of rules for provincial and territorial R&D tax credits.
Global tax accounting services (TAS): Tax Management and Accounting Services
This publication discusses a variety of accounting and reporting developments and the related tax accounting considerations.
Tax memo: Will your foreign-based transfer pricing documentation withstand CRA scrutiny? (Memo No. 2013-07)
How to ensure your Canadian transfer pricing documentation meets CRA standards.
Tax memo: 2013 British Columbia budget (Memo No. 2013-06)
Finance Minister Mike de Jong tabled B.C.'s budget on February 19, 2013, increasing both corporate and personal taxes.
Tax memo: Immigration trusts: Tax planning for new Canadians (Memo No. 2013-05)
This Tax memo explains how an immigrant to Canada can save tax on income generated by assets.
Global FS tax newsflash: TRACE Implementation Package announced by the OECD
After years of discussions, the Committee on Fiscal Affairs of the OECD approved the Treaty Relief and Compliance Enhancement (TRACE) Implementation Package. It is an important development in the exchange of information across governments.
Global IRW Newsbrief: How do the final FATCA regulations affect asset managers?
Highlights key areas for consideration for asset managers (including notable changes from the proposed FATCA regulations).
Global IRW Newsbrief: How do the final FATCA regulations impact insurers?
The final regulations relating to the provisions of the Foreign Account Tax Compliance Act (FATCA).
Global IRW Newsbrief: Switzerland and the United States sign a FATCA Intergovernmental Agreement
On February 14, 2013, Switzerland and the United States signed an intergovernmental agreement (Swiss/US IGA) concerning the implementation of FATCA in Switzerland.
Commodity clips, 2013 Issue 1
This edition of Commodity clips describes commodity tax developments in the last two months.
Global FS tax newsflash: EU Commission adopts its new proposal for an EU Financial Transaction Tax
The European Commission today presented its “new” draft proposal for a Council Directive implementing a financial transaction tax (FTT) in 11 countries.
Tax memo: OECD report on “base erosion and profit shifting” looks to action plan (Memo No. 2013-04)
An OECD report considers how base erosion and profit shifting could be addressed, and commits to developing an action plan within six months.
Global IRW Newsbrief: Final FATCA regulations issued: let the compliance begin
The Internal Revenue Service issued comprehensive final regulations implementing the information reporting and withholding tax provisions.
Tax Tracks Episode 54: Change in position on allocation of cross-border stock option benefits
In this episode of Tax Tracks Chantal McCalla discusses the recent changes to the allocation of stock option income accepted by the CRA.
Global FS tax newsflash: OECD Report on Base Erosion and Profit Shifting (BEPS)
A recently released OECD report will have important implications for the financial services sector. The report stems from the concern that corporate tax planning activities result in substantial lost tax revenues.
Global FS tax newsflash: Italian FTT - the draft Decree: do we now have all the answers?
Italy's Minister of Economy and Finance has provided guidance on the scope of the Italian Financial Transaction Tax (FTT), the computations and who will be responsible for collecting and reporting the tax.
Canadians living in the United States (Revised edition, February 8, 2013)
This Estate tax update explains how the United States determines U.S. residency for estate and gift tax purposes.
Estate tax update: Canadians transferred to the United States (Revised edition, February 12, 2013)
U.S. estate, gift and generation-skipping transfer tax exposure for Canadians transferred to the United States.
Estate tax update: U.S. estate tax exposure for U.S. citizens living in Canada (Revised edition, February 7, 2013)
The interaction of U.S. and Canadian tax rules can have important implications for U.S. citizens living in Canada.
U.S. estate tax exposure for Canadians (Revised edition, February 5, 2013)
This Estate tax update considers the exposure of Canadian residents to U.S. estate tax.
Estate tax update: U.S. family members in the Canadian family-owned business (Revised edition, February 6, 2013)
Estate and will planning implications for U.S. family members of Canadian family-owned businesses.
2012 in Review: Canadian Tax Highlights
2012 included some significant changes and important tax case law decisions. Our timeline provides an overview.
Estate tax update: Owning a U.S. vacation home (Revised edition, February 4, 2013)
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.
Car expenses and benefits: A tax guide and employee log (2013)
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: Withdrawal of General Preferential Tariff (GPT) treatment: Provide your input! (Memo No. 2013-03)
Provide your input – you could pay more duty if GPT treatment is withdrawn from 72 countries.
Global FS tax newsflash: Green light for EU Financial Transaction Tax Industry: financial services
This Global FS tax newsflash provides an update on the proposed European Union financial transactions tax.
HRS insights: CRA provides some relief to non resident employees attending conferences in Canada
Discusses the CRA's new relief in respect of non-resident employees attending conferences in Canada.
In print: The foreign affiliate dumping proposals – A perspective from a member of the Advisory Panel on Canada’s system of international taxation
In this article, the author, a member of that Panel, provides background to the Panel’s recommendation behind the proposals and views on the appropriateness of the proposals.
Tax memo: 2013 Annual tax filing and remittance deadlines for corporations (Memo No. 2013-02)
This Tax memo outlines some of the more common corporate compliance requirements to be considered at this time of year.
Global FS tax newsflash: Latest developments on the EU Financial Transaction Tax – deciphering the Brussels labyrinth
The January 1, 2014 planned implementation date for adopting the EU Financial Transaction Tax likely will be delayed and there are good opportunities for lobbying to shape the proposed FTT regimes.
Global tax accounting services (TAS): Around the world – When is a tax law enacted or substantively enacted?
This publication provides a summary based on our understanding of each jurisdiction's current laws, governing procedures and practices.
Tax memo: RESPs: A user’s guide (Memo No. 2013-01)
This Tax memo helps you navigate the complexities and maximize the benefits of RESPs.
Tax Management and Accounting Services: Corporate tax rates and legislation—Status for accounting purposes (December 31, 2012)
This quarterly update discusses developments related to the accounting for income taxes.
Tax memo: TCDR alert: CRA endorses update of the OECD transfer pricing guidelines (Memo No. 2012-54)
This Tax memo outlines the CRA’s acceptance of the OECD’s recent updates to transfer pricing guidelines.
Global FS tax newsflash: Financial transaction taxes — the Italian FTT takes shape
This Global FS tax newsflash discusses the key provisions in Italy's FTT amendment.
Tax memo: TCDR alert: Referrals to the Transfer Pricing Review Committee – More emphasis on penalty referrals (Memo No. 2012-53)
The CRA increased its focus on the transfer pricing penalty referral process.
Commodity clips, 2012 Issue 6
This edition of Commodity clips describes commodity tax developments in the last two months.
Tax memo: October 24, 2012 Notice of Ways and Means Motion: Offshore investment fund rules revised (Memo No. 2012-52)
This Tax memo outlines the implications of the rules for offshore investment funds (OIFs).
Tax Tracks Episode 53: Frequent Business Traveller Issues: Voluntary Disclosure
In the final episode of our “Frequent Business Traveller” series, Jennifer Sinstead focuses on the Canadian Revenue Agency’s Voluntary Disclosure Program.
Tax memo: Returning to B.C.’s Provincial Sales Tax: Transitional rules for new housing (Memo No. 2012-51)
This Tax memo updates our February 19, 2012, Tax memo “Returning to B.C.’s Provincial Sales Tax: Transitional rules for new housing” to reflect November 2012 announcements.
Global FS tax newsflash: France issues guidance for foreign investment funds to reclaim withholding taxes
The French government has provided detailed guidance on how foreign investment funds can obtain refunds of French WHT.
Tax Tracks Episode 52: Frequent Business Traveller Issues: Corporate, Regulatory and Governance Issues
In the third episode of the “Frequent Business Traveller” series, Brandi Scales explores the risks companies and individuals face through cross-border travel.
Tax memo: October 24, 2012 Notice of Ways and Means Motion: “Final” version of non-resident trust rules (Memo No. 2012-50)
This Tax memo outlines the implications of the final rules for non resident trusts.
Tax memo: QST harmonization — Draft legislation has important implications for financial services and others (Memo No. 2012-49)
This Tax memo outlines key rules and changes related to harmonization of QST with GST, mainly in respect of financial services.
Global FS tax newsflash: Financial transaction tax update – EU ministers consider Enhanced Cooperation on FTT
Eleven EU member states are moving rapidly towards agreement on the introduction of an FTT, which is likely to start January 2014.
2013-2014 Quebec budget
The Minister of Finance and the Economy Nicolas Marceau tabled a balanced budget for 2013-2014 on November 20, 2012. “After four years of deficits, Québec will finally have a balanced budget,” he proudly declared.
Tax memo: 2013 Quebec budget tax highlights (Memo No. 2012-47)
On November 20, 2012, Nicolas Marceau, Quebec Minister of Finance, delivered the 2013/2014 Budget of the Government of Quebec.
Frequent Business Traveller Issues: A four-part Tax Tracks podcast series
Frequent business travellers and their employers face a number of tax issues and this four-part podcast series examines some of these challenges.
Tax tracks Episode 51: Frequent Business Traveller Issues: Employer and Employee Compliance Issues
In the second episode in our “Frequent Business Traveller” series Shabnam Malik provides insight into compliance issues facing non-resident employees & employers.
Tax memo: Canada signs treaty with Hong Kong — Good news for cross-border transactions (Memo No. 2012-45)
This Tax memo provides an overview of the recently signed Canada-Hong Kong tax treaty.
Tax Tracks Episode 50: Frequent Business Traveller Issues: An Intro
In the first episode of our “Frequent Business Traveller Issues” series, Chris Chan gives an overview of the tax obligations of the employer and employee.
Tax memo: Ontario’s Interactive Digital Media Tax Credit: Are you benefitting? (Memo No. 2012-44)
This Tax memo provides details on Ontario’s Interactive Digital Media Tax Credit.
SR&ED Tax clip: Federal investment tax credits for R&D and property: 2011 - 2012 (October 12, 2012)
Read our summary of federal investment tax credits for R&D and property for 2011 - 2012.
Tax memo: October 24, 2012 Notice of Ways and Means Motion: Changes to upstream loan and foreign tax credit generator rules (Memo No. 2012-43)
This Tax memo will discuss changes made by the NWMM to the upstream loan rules and foreign tax credit generator proposals.
Tax memo: Joint ventures and partnerships: GST/HST and issues for real estate industry (Memo No. 2012-42)
This Tax memo highlights certain Goods and Services Tax/Harmonized Sales Tax (GST/HST) and Workplace Safety and Insurance Board (WSIB) issues relevant to those in the real estate and construction industries.
Tax memo: Red Tape Reduction Action Plan – What it means for tax compliance (Memo No. 2012-41)
This Tax memo outlines the aspects of the federal government’s Red Tape Action Plan that relate to tax compliance reporting.
Year-end tax planner – 2012: 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 October 24, 2012.
Global FS tax newsflash: Financial transaction tax – Commission gives green light for Enhanced Cooperation
Ten participating EU Member States get the green light to create a common FTT system.
Global FS tax newsflash: Financial transaction tax – Commission gives green light for Enhanced Cooperation
Ten participating EU Member States get the green light to create a common FTT system.
Tax memo: Comprehensive income tax package released: Long-awaited foreign affiliate amendments included (Memo No. 2012-40 )
This Tax memo lists the more significant amendments released on October 24, 2012, and provides the history of the foreign affiliate amendments.
Global FS tax newsflash: Proposed Italian and Portuguese FTTs
Although Italy and Portugal have pledged to support an EU-wide FTT, they are both taking steps to introduce national legislation.
Tax memo: Re-implementation of British Columbia Provincial Sales Tax: Transitional rules (Memo No. 2012-39)
This Tax memo summarizes rules governing the re implementation of Provincial Sales Tax (PST) in British Columbia.
Tax memo: France’s new filing requirements clarified: Good news for Canadian investment fund managers (Memo No. 2012-38)
This Tax memo outlines a French filing exemption that will be welcomed by Canadian investment fund managers.
Tax memo: Supreme Court of Canada releases decision in GlaxoSmithKline transfer pricing case (Memo No. 2012-37)
This Tax memo summarizes the transfer pricing implications of the Supreme Court of Canada’s decision in GlaxoSmithKline.
Tax memo: Legislation tabled October 15, 2012: Foreign affiliate dumping and shareholder loan rules (Memo No. 2012-36)
This Tax memo outlines key changes to international tax measures introduced in the October 15, 2012 Notice of Ways and Means Motion.
Global FS tax newsflash: Green light for EU FTT under enhanced cooperation
An 'EU-wide' financial transactions tax (FTT) is likely to become effective January 1, 2014.
Commodity clips, 2012 Issue 5
This edition of Commodity clips describes commodity tax developments in the last two months.
Tax memo: State income tax refund opportunity — Is your Canadian company eligible? (Gillette decision) (Memo No. 2012-35)
Action may be required if your Canadian company is entitled to a state tax refund, as a result of a recent court decision.
Global FS tax newsflash: Germany and France push for EU financial transactions tax
Germany and France encourage EU Member States to adopt an EU financial transactions tax.
Tax Management and Accounting Services: Corporate tax rates and legislation—Status for accounting purposes (September 30, 2012)
This quarterly update discusses developments related to accounting for income taxes.
Global FS tax newsflash: Spanish Financial Transactions Tax proposed
This Global FS tax newsflash discusses our views on proposals for a Spanish Financial Transactions Tax.
Tax memo: Employee benefits and executive compensation: Draft legislative proposals released (Memo No. 2012-34)
This Tax memo discusses August 14, 2012 draft legislative proposals in respect of employee benefits and executive compensation.
Insurance industry: Key tax rates and updates (2012- 2013) – Re-issued
Tax changes, rates, deadlines and other useful information for the insurance industry in Canada.
Tax memo: Asset management industry tax issues: France's new filing requirements and Canada's prohibited investment rules (Memo No. 2012-33)
This Tax memo explains the implications of changes France’s filing requirement and outlines limited relief from Canadian prohibited investment rules.
Oil and Gas Taxation in Canada - Framework for investment in the Canadian oil and gas sector
This publication summarizes the way in which Canadian oil and gas operations are taxed by the Canadian federal and western provincial governments.
加拿大石油与天然气税制
本文总结了加拿大联邦政府及其西部省份对加拿大石油与天然气业务的征税方式。
Developments: Legislative proposals confirm SR&ED changes
Despite extensive industry feedback to reconsider or delay the SR&ED measures introduced in the 2012 federal budget, the Department of Financed has moved to implement them.
Tax memo: August 14, 2012 legislative proposals: Alert for mining companies (Memo No. 2012-32)
This Tax memo discusses the August 14, 2012, draft legislative proposals that affect the Canadian mining industry.
Tax memo: August 14, 2012 - Legislative proposals released as consultation draft (Memo No. 2012-29)
On August 14, 2012, the Department of Finance released for consultation draft legislative proposals that implement measures included in the March 29, 2012 federal budget.
Tax memo: August 14, 2012 - Legislative proposals: Important international tax changes (Memo No. 2012-31)
This Tax memo outlines key changes to international tax measures introduced in the August 14, 2012 legislative proposals.
Tax memo: FCA decides attribution rule did not apply on sale to trust by capital beneficiary (Sommerer) (Memo No. 2012-30)
This Tax memo discusses the FCA’s decision that the income attribution rule in subsection 75(2) did not apply on a fair market value sale of property to a trust by a capital beneficiary of the trust.
Commodity clips, 2012 Issue 4
This edition of Commodity clips describes commodity tax developments in the last two months.
Global FS tax newsflash: The EU financial transactions tax — unprecedented steps
It appears likely that a Financial Transactions Tax will be implemented in a number of European countries through the European Union’s enhanced cooperation procedure.
Billing Transformation
Our team works collaboratively with you to address critical billing issues and has assisted clients with transformational initiatives ranging from billing process improvements to new system implementations.
Claims Transformation
Our Claims Transformation team can help you define and implement the right claims operations strategy and operational model to help you achieve your business objectives.
Distribution and Channel Management Transformation
Our team can help transform your organization by advising on the design and execution of your distribution and channel models to deliver a targeted, consistent, and brand-aligned customer experience.
Policy Administration Transformation
Our Insurance team helps you make the right decisions regarding policy administration. We bring the skills and know-how of a global network of insurance professionals who have dealt with issues like those faced by your company and can provide an independent point of view.
Tax Management and Accounting Services: Corporate tax rates and legislation—Status for accounting purposes (June 30, 2012)
This quarterly update discusses developments related to the accounting for income taxes.
Tax Tracks Episode 49: "What if" - Dealing with “sticky” situations with the CRA - part 2
In this episode of Tax Tracks, we continue our “What if...” podcast subseries with Sharon Gulliver, who discusses further hypothetical situations taxpayers may find themselves in with the CRA.
Tax memo: TCDR alert: CRA policy on access to audit information at the proposal stage of an audit – What to do to get access (Memo No. 2012-28)
This Tax memo describes the Canada Revenue Agency’s (CRA's) policy on taxpayer access to CRA audit reports and other documents that support the issuance of a proposal letter. It suggests what to do if an auditor is reluctant to provide this information.
Free Markets Versus State Capitalism in Oil and Gas
Over the last decade, state-owned national oil companies (NOCs) have become increasingly important in the global oil and gas sectors.
Global FS tax newsflash: Seminal European Court ruling on the illegality of some European withholding taxes
A recent European court case has potential implications for any foreign investor in EU equity investments and therefore will be of wide interest.
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, navigate the interactive maps and read PwC’s big table publications.
Tax facts and figures: Canada 2012
Our Tax facts and figures: Canada 2012 convenient reference guide includes Canadian individual and corporate tax rates and deadlines, summaries of recent tax cases and a wide range of other valuable tax information.
Commodity clips, 2012 Issue 3
This edition of Commodity clips describes commodity tax developments in the last two months.
In print: Beneficial ownership as a treaty anti-avoidance tool?
In this article, the authors first canvass the history of the beneficial ownership concept in tax treaties and then discuss the recent CRA and OECD attempts to broaden the rule.
In print: Toward a new system for the taxation of corporate groups in Canada: Has the time (finally) come?
This paper examines the debate over introducing more formal systems of group reporting in Canada.
Tax Tracks Episode 48: Best Practices in Transfer Pricing
In this episode of Tax Tracks, Andy McCrodan talks about important Transfer Pricing practices and the consequences of not having proper controls in place.
Tax Tracks Episode 47: "What if" - Dealing with “sticky” situations with the CRA
In this episode, Rick Biscaro walks through what to do in a few “sticky” situations taxpayers may encounter when dealing with the CRA.
Tax memo: TCDR alert: Competent authority – Protect your rights (Memo No. 2012-26)
This Tax memo addresses issues that Canadian taxpayers must be aware of when requesting relief from double taxation other than in respect of the U.S.
Tax memo: TCDR alert: CRA policy on access to audit reports — Informal disclosure should be the norm, not the exception (Memo No. 2012-27)
This Tax memo describes the CRA’s stated policy on taxpayer access to CRA audit and appeals reports and other documentation supporting an assessment, and suggests a course of action if the information requested is not forthcoming.
Tax memo: Retailers: Customs is targeting imports of footwear and apparel (Memo No. 2012-25)
Retailers who import footwear and apparel should be aware that the Canada Border Service Agency (CBSA) has added these products to its list of priorities for “value for duty” audits.
Tax memo: Sales tax changes — The years ahead (Memo No. 2012-24)
Four provinces – British Columbia, Nova Scotia, Quebec and Prince Edward Island – will be modifying their sales tax regimes or rates in coming years.
Tax memo: Nova Scotia HST — Guidance on sales to Indians (Memo No. 2012-23)
The Harmonized Sales Tax (HST) in Nova Scotia applies to most taxpayers. However, certain supplies made to Aboriginal persons in Canada are not subject to HST.
Tax memo: Ontario’s “2% surtax” — The bottom line (Memo No. 2012-22)
As widely reported, the McGuinty government has agreed to implement a “2% surtax” on individuals with incomes over $500,000. This Tax memo outlines how we expect Ontario’s new high-earner tax to work.
Tax memo: 2012 Federal budget: What does it mean for insurers? (Memo No. 2012-21r)
The 2012 federal budget included a number of tax initiatives that are particularly relevant to the insurance industry. These are reviewed in this Tax memo.
Entertainment and Media Tax Clip: New Brunswick's multimedia funding initiative replaces the film tax credit (April 5, 2012)
New Brunswick's Multimedia Initiative, a funding support program for the province's film, television and new media industry, has replaced its Film Tax Credit.
In Print: Foreign Affiliate Dumping
The March 2012 federal budget introduced a new rule that significantly restricts a Canadian subsidiary owned by a foreign corporation from investing in a foreign affiliate.
2012 Manitoba budget (Memo No. 2012-20)
On Tuesday, April 17, 2012, Manitoba’s Minister of Finance, Stan Struthers, presented the province’s 2012 budget. Read our Tax memo to learn moare about the tax measures announced in the budget.
Commodity clips, 2012 Issue 2
This edition of Commodity clips describes commodity tax developments in the last two months.
Tax memo: Supreme Court of Canada rules on trust residence – St. Michael Trust Corp. v. The Queen (Garron Family Trust) (Memo No.: 2012-19)
The Supreme Court of Canada released its decision in St. Michael Trust Corp. v. The Queen (sub. nom. Garron). This Tax memo discusses the details.
Tax memo: Canadian federal budget targets Canadian subsidiaries of foreign multinationals (Memo No. 2012-18)
This Tax memo discusses changes associated with new “foreign affiliate dumping” and thin capitalization proposals introduced in the 2012 federal budget.
Tax Management and Accounting Services: Corporate tax rates and legislation—Status for accounting purposes (March 31, 2012)
This quarterly update discusses developments related to the accounting for income taxes, including legislative changes and corporate income tax rates.
Creating a private foundation
A private foundation is a philanthropic vehicle that can provide great flexibility for charitable giving. This article examines the pros and cons of charitable giving through private foundations and how to set them up.
2012 Federal Budget: Full commentary
Minister of Finance Jim Flaherty tabled the budget on March 29, 2012. Read our analysis to learn about the tax implications for you.
2012 Ontario Budget
The 2012 Ontario budget freezes the general corporate income tax rate at 11.5%. Scheduled reductions to this rate are deferred until Ontario’s budget is balanced.
Tax memo: Joint Ventures—CRA ends policy allowing separate fiscal periods: How will this affect your company? (Memo No. 2012-15)
A recent Canada Revenue Agency (CRA) announcement may adversely affect real estate companies that carry on projects or hold investment properties through joint ventures.
Taxation and tax incentives in Ontario 2011
This reference tool is designed to help organizations doing business in Ontario and provides an overview of rules, including key Ontario corporate and personal tax rates.
2012 Quebec Budget
The 2012 Quebec Budget does not change the income tax rates of individuals and corporations. New tax credits are introduced for specialized corporations in certain sectors of activities.
2012 Saskatchewan Budget: Tax highlights
On March 21, the Honourable Ken Krawetz, the Minister of Finance in Saskatchewan tabled the budget. Read our analysis of the budget to learn more about tax changes introduced for both individuals and corporations.
2012 Quebec Budget - Highlights
The 2012 Quebec Budget does not change the income tax rates of individuals and corporations. New tax credits are introduced for specialized corporations in certain sectors of activities.
Tax memo: TCC rules against Morguard Corporation – Break fee was fully taxable as an income receipt (Memo No. 2012-11)
This Tax memo discusses the TCC’s decision in Morguard—the first case to consider the tax consequences of a break fee from the recipient’s perspective.
Tax memo: Changes to partnership returns – What they mean for you (Memo No. 2012-10)
This memo examines recently announced revisions to the CRA’s expanded information requirements for partnership returns. Learn about the revisions to T5013 SCH 50.
Tax memo: TCC rules in favour of Velcro Canada — Beneficial ownership for tax treaty purposes (Memo No. 2012-09)
On February 24, 2012, the Tax Court of Canada released a decision on the Velcro Canada case, which is only the second case to consider the meaning of “beneficial owner.”
Tax memo: 2012 British Columbia budget — tax highlights (Memo No. 2012-07)
The 2012 BC budget changes certain income tax rates, both corporate and personal and introduces a number of new tax credits. Read our Tax memo to learn more.
Tax memo: Eliminating the HST in British Columbia — Canada’s Department of Finance proposes transitional rules (Memo No.: 2012-06)
This tax memo discusses the details of transitional rules relating to the elimination of the HST in British Columbia.
Tax memo: Returning to B.C.’s Provincial Sales Tax — Transitional rules for new housing (Memo No.: 2012-05)
This Tax memo outlines transitional rules introduced by British Colombia to mitigate potential double taxation on new housing, as a result of the return to the 7% Provincial Sales Tax (PST).
Tax Tracks Episode 46: Alberta Printed Circuits Transfer Pricing Case
Elisabeth Finch discusses the Alberta Printed Circuits Supreme Court Transfer Pricing case.
Tax Tracks Episode 45: Three-Month Transfer Pricing Letter
Karyn Issler discusses who can expect to receive the Three-Month Transfer Pricing Letter and what to do when you receive one.
Paying Taxes 2013: The Canadian summary
Get a Canadian perspective on PwC Global's Paying Taxes 2013 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.
Tax memo: CRA risk assessment audit approach – What it can mean for your corporation (Memo No.: 2012-04)
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) (Memo No.: 2012-03)
Newly enacted legislation that implements proposals announced in the 2011 federal budget imposes new penalty taxes for some prohibited investments
Tax Tracks Episode 44: Surplus Stripping
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.
Tax Tracks Episode 43: Revisions to the OECD transfer pricing guidelines: Chapters 1-3
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.
Tax Tracks Episode 42: August 2011 Foreign Affiliate Amendments - Upstream Loans
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.
In print: Planning for International Business Transactions, 1991-2011
In this article, the author reviews major legislative, economic and societal trends that have affected cross-border tax planning over the past twenty years.
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.
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.
Tax Tracks Episode 41: Innovation Canada: A Call to Action
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.
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 presentation reviews 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.
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.
Tax Tracks Episode 40: Business Restructuring
In podcast transcript, PwC’s Marc Levstein discusses global business restructuring: what it means, recent trends, and specific issues that authorities target.
Director’s 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. This presentation outlines the tax implications of these scenarios.
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 Episode 39: 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.
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 Episode 38: PwC FAITTM
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 Episode 37: 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 Tracks Episode 36: 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 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 Episode 35: 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.
Tax Tracks Episode 34: Post-HST Health Checks
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.
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).
Tax Tracks Episode 33: Partnership Information Returns
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.
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.
Tax Tracks Episode 32: Memorandum of Understanding (MOU) on the Canada-U.S. Tax Treaty Arbitration Process
Ivan Williams explains the significance of the Memorandum of Understanding (MOU) on the Canada-U.S. Tax Treaty Arbitration Process and how organizations may be able to benefit.
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.
Tax Tracks Episode 31: The Evolving World of Tax Risk
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.
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.
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.
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.
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.
Tax Tracks Episode 30: Major GST/HST changes for Canadian pension plans
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.
