TaxMatters@EY

Digital services tax – 2022 jurisdiction activity summary  
An updated version of EY's DST jurisdiction activity summary is now available. The summary outlines the DST status, scope, rate, thresholds, exclusions and effective dates for 37 jurisdictions. It also includes links to relevant EY Global Tax Alerts and EY contact details.

EY's activity summary provides the latest information, correct as of May 18, 2022.

EY Climate Cash and Tax Barometer 2022
The EY Climate Cash and Tax Barometer analyzes spending by governments and businesses on policies designed to forward climate goals.

Expanded EY Green Tax Tracker now available
The EY Green Tax Tracker provides an overview of the sustainability incentives, carbon pricing regimes and other environmental taxes in effect in an ever-growing number of jurisdictions.

EY’s Worldwide Personal Tax and Immigration Guide 2021-22
Governments worldwide continue to reform their tax codes at a historically rapid rate. Taxpayers need a current guide, such as the Worldwide Personal Tax and Immigration Guide, in such a shifting tax landscape, especially if they are contemplating new markets. The content is straightforward. Chapter by chapter, from Albania to Zimbabwe, we summarize personal tax systems and immigration rules in more than 150 jurisdictions. The content is current as of July 1, 2021, with exceptions noted.

EY’s Worldwide Capital and Fixed Assets Guide 2022
Capital expenditures represent one of the largest items on a company’s balance sheet. This guide helps you to reference key tax factors needed to better understand the complex rules relating to tax relief on capital expenditures in 30 jurisdictions and territories.

EY’s Worldwide Estate and Inheritance Tax Guide 2022 
This guide summarizes the gift, estate and inheritance tax systems and describes wealth transfer planning considerations in 44 jurisdictions and territories.

Worldwide Corporate Tax Guide 2022
Governments worldwide continue to reform their tax codes at a historically rapid rate. Chapter by chapter, from Albania to Zimbabwe, this EY guide summarizes corporate tax systems in more than 160 jurisdictions.

Worldwide VAT, GST and Sales Tax Guide 2022
This guide summarizes the value-added tax (VAT), goods and services tax (GST) and sales tax systems in 142 jurisdictions, including the European Union.

Worldwide R&D Incentives Reference Guide 2022
The Worldwide R&D Incentives Reference Guide offers taxpayers the information necessary to identify and leverage opportunities to benefit from available incentives, especially relevant if they are contemplating new or expanded investments in R&D, innovation and sustainability.

Worldwide Transfer Pricing Reference Guide 2020-21
This publication is designed to help international tax executives identify transfer pricing rules, practices and approaches.

The information included in the guide covers 131 jurisdictions. It is meant to provide an overview for the covered jurisdictions regarding their transfer pricing tax laws, regulations and rulings; OECD Guidelines treatment; documentation requirements; transfer pricing returns and related-party disclosures; transfer pricing documentation and disclosure timelines; BEPS Action 13 requirements; transfer pricing methods; benchmarking requirements; transfer pricing penalties and relief from penalties; statutes of limitations on transfer pricing assessments; likelihood of transfer pricing scrutiny and related audits by the tax authorities; and opportunities for advance pricing agreements (APAs).

The content for the guide is updated as of October 2021.

EY Center for Board Matters
The EY Center for Board Matters supports board members in their oversight role by helping them address complex boardroom issues.

EY TradeFlash
Welcome to EY’s latest edition of TradeFlash, a companion to EY TradeWatch. This new publication provides a roundup of the latest developments in global trade around the world.

EY TradeWatch Issue 3 2022
EY TradeWatch outlines key recent legislative and administrative developments for customs and trade around the world. In this edition of TradeWatch, we reflect on what we have seen in trade in 2022 — including trade disruption, legislative change, customs valuation and sustainability — examine some of the current trade trends and look forward to the trade outlook for 2023.

EY Law LLP
Our national team of highly qualified lawyers and professionals offers comprehensive tax law services, business immigration services and business law services. Serving you across borders, our sector-focused, multidisciplinary approach means we offer integrated and comprehensive advice you can trust. Visit eylaw.ca.

Online tax calculators and rates
Frequently referred to by financial planning columnists, our mobile-friendly calculators on ey.com/ca let you compare the combined federal and provincial 2022 and 2023 personal tax bills 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.  

Focus on private business

Because we believe in the power of private mid-market companies, we invest in people, knowledge and services to help you address the unique challenges and opportunities you face in the private mid-market space. 

EY’s Guide to Preparing 2022 Personal Tax Returns

Available now  – The line-by-line guide busy tax professionals rely on throughout the tax season. Written by tax professionals for tax professionals. Save time and increase productivity with clear commentary, helpful tables and tools, quick answers, practical examples and relevant reference materials. Available as an easy-to-use and searchable internet collection and includes access to four years of previous internet editions.
Editors: Lucie Champagne, Maureen De Lisser, Gael Melville, Yves Plante, Alan Roth, Winnie Szeto

EY’s Guide to the Taxation of Charities, 3rd Edition

Designed to assist Canadian tax professionals in understanding the Canadian income tax rules that apply to charities and other tax-exempt organizations. Available in ebook format.

EY’s Complete Guide to GST/HST, 2022 (30th) Edition

Canada’s leading guide on GST/HST, including GST/HST commentary and legislation, as well as a GST-QST comparison. Written in plain language by a team of EY Indirect Tax professionals, the guide is consolidated to July 15, 2022 and updated to reflect the latest changes to legislation and CRA policy.
Editors: Jadys Bourdelais, Thomas Brook, Sania Ilahi, David Douglas Robertson