TaxMatters@EY - February 2013
Publications and articles
Tax Alerts — Canada
- Quebec aims to extract more from its natural resources – 2012 Issue No. 53
In its 2013–14 budget, the Quebec government introduced several measures aimed at growing the potential of its natural resources sector.
- CRA releases two new Transfer Pricing Memoranda – 2012 Issue No. 54
On 22 November 2012, the Canada Revenue Agency (CRA) published two new releases in its Transfer Pricing Memoranda series: Referrals to the Transfer Pricing Review Committee and 2010 Update of the OECD Transfer Pricing Guidelines.
- Highlights from the CRA’s 2011–12 APA Program Report – 2013 Issue No. 1
The Canada Revenue Agency (CRA) recently released its Advance Pricing Arrangement (APA) Program Report for the fiscal year ending 31 March 2012. The report provides an overview of the operations of the APA program, including statistical analyses of APAs completed and in progress.
- CRA announces formal Pre-approval Process pilot project for SR&ED claims – 2013 Issue No. 2
In the federal government’s Economic Action Plan released with the federal budget in March 2012, a number of measures were announced to streamline and improve the scientific research and experimental development (SR&ED) tax incentive program.
Publications and articles
Indirect Tax Briefing, December 2012
This regular global publication outlines trends and developments in value added taxes (VAT), goods and services taxes (GST) and customs and international trade matters.
Washington Dispatch: 2012 Year-in-Review
This special issue of the Washington Dispatch is a compilation of significant US international tax developments and guidance issued from January through September 2012 addressing inbound and outbound taxation.
Driving business success: Global Mobility Effectiveness Survey
Global mobility is increasingly a key feature in driving business success. As the economy remains uncertain, many leading companies are directing new investment and talent to growth or emerging markets, while simultaneously trying to maintain margin and revenue in mature regions with experienced manpower and more focused strategies.
Managing your personal taxes 2012–13: a Canadian perspective
Available in English and French editions, our popular and helpful annual guide offers tips, strategies and suggestions to help you achieve the following goals:
- Understanding your tax situation
- Reducing your income tax
- Benefiting from government incentives
- Executing tax-effective investment strategies
- Thinking about your future
Our special feature this year is the Canadian chapter from our International Estate and Inheritance Tax Guide.
Business immigration alerts and updates
For the latest information on Canadian and US business immigration issues from Egan LLP, a business immigration law firm allied with Ernst & Young LLP in Canada, visit EganLLP.com.
Global Center for Entrepreneurship and Innovation
Our Global Center for Entrepreneurship and Innovation connects and informs entrepreneurs of all shapes and sizes as they progress on their growth journey.
Online tax calculators and rates
Frequently referred to in financial planning columns, this popular feature on ey.com lets you compare the combined federal and provincial 2012 personal tax bill in each province and territory. The site also includes an RRSP savings calculator and personal tax rates and credits for all income levels. Our corporate tax-planning tools include federal and provincial tax rates for small-business rate income, manufacturing and processing rate income, general rate income and investment income.
| Ernst & Young’s Guide to Preparing 2012 Personal Tax Returns |
Editors: Maureen De Lisser, Gena Katz, Gael Melville and Yves Plante
This is the guide busy tax professionals rely on for quick answers, practical examples, and relevant reference materials when preparing tax returns. The guide contains everything you need in one searchable collection with full coverage of the latest tax measures. Available as an internet collection or PDF e-book.