http://www.pwc.com/ca/eng/main/home/index.html en-ca ℗ & © 2009 PricewaterhouseCoopers LLP. All rights reserved. PricewaterhouseCoopers Canada Welcome to Tax Tracks: A PwC Tax Services Podcast Series This series of audio podcasts shares key tax issues and new or pending developments that affect Canadian companies. Each podcast will share technical information and useful implementation ideas to give listeners practical insight not just information. This series of audio podcasts shares key tax issues and new or pending developments that affect Canadian companies. Each podcast will share technical information and useful implementation ideas to give listeners practical insight not just information. Doug Beatty doug.beatty@ca.pwc.com no PricewaterhouseCoopers Canada A PricewaterhouseCoopers podcast shares the Quebec government's proposal to curb aggressive tax planning. This episode outlines Quebec government proposals to curb what has been labeled “aggressive tax planning.” This episode outlines Quebec government proposals to curb what has been labeled “aggressive tax planning.” http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep1-090330&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep1.mp3 6:29 Mon, 30 Mar 2009 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada This PwC podcast episode outlines the impact of the Canada Revenue Agency's changes to Form T106 on Canadian companies with related foreign businesses. This episode discusses the implications of the Canada Revenue Agency's expanded disclosure requirements on Form T106 for Canadian businesses with related foreign companies. This episode discusses the implications of the Canada Revenue Agency's expanded disclosure requirements on Form T106 for Canadian businesses with related foreign companies. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep2-090416&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep2.mp3 4:53 Fri, 17 Apr 2009 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada This PwC Tax Tracks podcast episode outlines the implications of the Ontario government's decision to harmonize its sales tax system with the goods and services tax in July 2010 and how businesses should prepare. This episode discusses the implications of the Ontario government's decision to harmonize its sales tax system with the GST in July 2010 and how businesses should prepare. This episode discusses the implications of the Ontario government's decision to harmonize its sales tax system with the GST in July 2010 and how businesses should prepare. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep3-090416&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep3.mp3 6:31 Tue, 09 Jun 2009 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada This PwC Tax Tracks podcast episode outlines the various provincial and federal environmental incentives available to Canadian businesses. This episode discusses the various provincial and federal environmental incentives available to Canadian businesses. This episode discusses the various provincial and federal environmental incentives available to Canadian businesses. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep4-090416&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep4.mp3 6:22 Tue, 30 Jun 2009 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada This PwC Tax Tracks podcast episode outlines Canada's export control regulations and the importance of complying with them. Controls over the export of goods and technologies out of Canada may impact many industries including manufacturing, technology and software, pharmaceuticals, research etc. Noncompliance can be harsh and includes fines, civil and criminal sanctions or the closure of operations. Controls over the export of goods and technologies out of Canada may impact many industries including manufacturing, technology and software, pharmaceuticals, research etc. Noncompliance can be harsh and includes fines, civil and criminal sanctions or the closure of operations. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep5-090416&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep5.mp3 6:17 Fri, 28 Aug 2009 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada Does your tax function underutilize technology? In this Tax Tracks podcast, PwC Canada suggests ways we can help you invest in technology to enhance your tax function. Did you know that technology is generally underutilized in the tax function? Understanding the application of existing technology and investment in new technology is key to enhancing your tax function. Let PwC help. Did you know that technology is generally underutilized in the tax function? Understanding the application of existing technology and investment in new technology is key to enhancing your tax function. Let PwC help. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep6-090924&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep6.mp3 7:19 Thu, 24 Sep 2009 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada 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. Effective July 1, 2010, Ontario and BC will implement the Harmonized Sales Tax (HST). On October 14, 2009, the proposed transitional rules were released for both provinces. PwC's Audrey Diamant discusses the harmonization process and the transitional provisions for both Ontario and BC. Effective July 1, 2010, Ontario and BC will implement the Harmonized Sales Tax (HST). On October 14, 2009, the proposed transitional rules were released for both provinces. PwC's Audrey Diamant discusses the harmonization process and the transitional provisions for both Ontario and BC. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep7-091103&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep7.mp3 8:57 Tue, 03 Nov 2009 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada Getting your stakeholders and decision makers to buy into the value of tax can be daunting. PwC can assist you in bringing tax higher up on the corporate agenda. Tax issues are too often brought late into company decision-making. Bring tax into your company's strategy with help from our Tax Tracks podcast on promoting the tax agenda to stakeholders. Tax issues are too often brought late into company decision-making. Bring tax into your company's strategy with help from our Tax Tracks podcast on promoting the tax agenda to stakeholders. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep8-091109&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep8.mp3 7:27 Mon, 09 Nov 2009 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada Business travellers and their employers must take note of Canada-US Treaty changes impacting the taxation of cross-border employment. Travelling between Canada and the US can be taxing, literally. This PwC podcast highlights the recent Canada-US Treaty changes that will impact the taxation of cross-border employment. Travelling between Canada and the US can be taxing, literally. This PwC podcast highlights the recent Canada-US Treaty changes that will impact the taxation of cross-border employment. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep9-091609&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep9.mp3 8:34 Mon, 16 Nov 2009 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada Get behind the scenes at the CRA with PwC's Rick Biscaro, a former CRA director who talks about advance rulings and the GAAR committee.. Understanding the advance ruling process from the CRA's sightline is essential. Former Director at the CRA, PwC's Rick Biscaro discusses how to handle a hot audit situation, among other issues. Understanding the advance ruling process from the CRA's sightline is essential. Former Director at the CRA, PwC's Rick Biscaro discusses how to handle a hot audit situation, among other issues. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep10-091212&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep10.mp3 11:43 Tue, 15 Dec 2009 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada Has the General Electric Capital Canada Inc. case redefined the arm's length principle? Listen to Jeff Rogers, a Transfer Pricing senior manager at PwC, to find out. Has the GE Capital case redefined the arm's length principle? Listen to Jeff Rogers, a PwC Transfer Pricing senior manager, to find out. Has the GE Capital case redefined the arm's length principle? Listen to Jeff Rogers, a PwC Transfer Pricing senior manager, to find out. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep11-100112&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep11.mp3 11:46 Tue, 12 Jan 2010 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada 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. PwC's Martin Skretkowicz, a former CRA senior official, discusses the advantages of Advance Pricing Arrangements and shares key considerations for tax directors. PwC's Martin Skretkowicz, a former CRA senior official, discusses the advantages of Advance Pricing Arrangements and shares key considerations for tax directors. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep12-100119&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep12.mp3 9:13 Tue, 19 Jan 2010 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada Former CRA director Rick Biscaro, a senior tax advisor in PwC's Canadian National Tax Services group, shares his insights on tax audit preparation and effectively dealing with the Canada Revenue Agency. Rick Biscaro offers insight for when an auditor arrives at your company to assess your tax situation. Rick Biscaro offers insight for when an auditor arrives at your company to assess your tax situation. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep13-100126&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep13.mp3 9:05 Tue, 26 Jan 2010 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada Operating in the US can be challenging with state tax regimes applying pressure on companies. Learn to mitigate taxes and penalties. With state tax regimes applying pressure on companies, operating in the US can be challenging. PwC's Nadia Manin shares ways to help US and Canadian businesses deal with authorities and mitigate taxes. Operating in the US can be challenging with state tax regimes applying pressure on companies. Learn to mitigate taxes and penalties. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep14-100202&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep14.mp3 9:06 Tue, 02 Feb 2010 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada PwC's Martin Skretkowicz shares solutions to help tax directors manage the transfer pricing audit and assessment process. When it comes to transfer pricing, the audit process is like walking through a minefield. PwC's Martin Skretkowicz shares his thoughts on the potential problems tax directors may during the process. Trying to manage the transfer pricing audit and assessment process can be strenuous. PwC's Martin Skretkowicz shares insights and experiences relating to this growing concern. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep15-100209&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep15.mp3 9:13 Tue, 09 Feb 2010 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada Rick Schubert discusses what employers should do now and in the future to address budget changes to tandem (cash out) options. Make sense of the 2010 federal budget's proposal to change employee stock options. Rick Schubert, PwC executive compensation professional, summarizes the proposed amendments and the key implications. Rick Schubert discusses what employers should do now and in the future to address budget changes to tandem (cash out) options. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep16-100202&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep16.mp3 10:26 Tue, 16 Mar 2010 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada Rick Schubert discusses the importance of revisiting tax structuring on executive compensation during income trust conversions. PwC's Rick Schubert discusses the tax restructuring implications of converting income trusts to corporate structures on executive compensation plans. Rick Schubert discusses the importance of revisiting tax structuring on executive compensation during income trust conversions. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep17-100330&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep17.mp3 8:52 Tue, 30 Mar 2010 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada Audrey Daimant discusses the February 2010 changes to the HST place of supply of services rules and the approach to harmonization companies should take. HST implementation in Ontario and BC is only three months away. Listen to PwC's Audrey Diamant discuss the changes to the HST's place-of-supply rules, and share what businesses should do to prepare for the July 1st, 2010 implementation date. Audrey Daimant discusses the February 2010 changes to the HST place of supply of services rules and the approach to harmonization companies should take. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep18-100406&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep18.mp3 11:47 Tue, 6 Apr 2010 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada Robert Cushing shares with property owners and tenants alike how proper management of commercial property taxes can realize significant cost savings and recoveries. PwC senior manager Robert Cushing shares his insights on why it's important for businesses to properly manage their commercial property tax bills. Robert Cushing shares with property owners and tenants alike how proper management of commercial property taxes can realize significant cost savings and recoveries. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep19-100406&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep19.mp3 13:14 Tue, 20 Apr 2010 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada With tax directors facing pressure to do more with less, they are turning to third-party software solutions. In this episode, PwC's John Gotts stresses the importance of proper data management when implementing these third-party solutions. PwC's John Gotts emphasizes the importance of tax data management when applying technology to remedy typical tax management challenges. With tax directors facing pressure to do more with less, they are turning to third-party software solutions to improve their tax accounting. In this episode, PwC's John Gotts stresses the importance of proper data management when designing and when implementing these third-party solutions. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep20-100505&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep20.mp3 10:36 Tue, 04 May 2010 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada Sales tax recovery reviews can bring much needed cash to most types of businesses. PwC's Paresh Shah shares his insight on the recovery review process, its benefits and the necessary time commitment. PwC's Paresh Shah shares his insights and experiences on sales tax recovery reviews including the process, benefits and time commitment. Sales tax recovery reviews can bring much needed cash to most types of businesses. PwC's Paresh Shah shares his insight on the recovery review process, its benefits and the necessary time commitment. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep21-100517&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep21.mp3 8:35 Mon, 17 May 2010 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada Loretta Matteo shares her experiences and industry practices when managing foreign affiliate reporting and surplus computation projects for Canadian companies with foreign operations. PwC's Loretta Matteo shares her experience with helping Canadian companies with foreign operations manage foreign affiliate reporting and surplus computation projects. Loretta Matteo shares her experiences and industry practices when managing foreign affiliate reporting and surplus computation projects for Canadian companies with foreign operations. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep22-100517&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep22.mp3 8:43 Tue, 1 Jun 2010 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada Andrew Vanderwal discusses the complexities associated with free trade agreement compliance and origin management for Canadian companies that import or export goods. Andrew Vanderwal, PwC's resident trade and origin management professional, discusses the complexities associated with free trade compliance and origin management. Andrew Vanderwal discusses the complexities associated with free trade agreement compliance and origin management for Canadian companies that import or export goods. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep23-100614&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep23.mp3 9:34 Tue, 15 Jun 2010 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada Alastair Moran discusses the important intersection of transfer pricing and customs valuations for companies importing goods into Canada from related foreign entities. Learn how transfer pricing affects the customs value of goods imported into Canada from related foreign parties. Alastair Moran discusses the important intersection of transfer pricing and customs valuations for companies importing goods into Canada from related foreign entities. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep24-100629&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep24.mp3 11:42 Tue, 29 Jun 2010 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada Wally Conway explores likely developments in corporate, personal and sales tax, and future tax administration and enforcement. Wally Conway explores likely developments in corporate, personal and sales tax, and future tax administration and enforcement. Wally Conway explores likely developments in corporate, personal and sales tax, and future tax administration and enforcement. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep25-100715&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep25.mp3 14:29 Thu, 15 Jul 2010 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada Listen to podcast for a better understanding of the tax issues and traps facing non-resident companies that provide construction, installation or training services. Listen to podcast for a better understanding of the tax issues and traps facing non-resident companies that provide construction, installation or training services. Iain Morris discusses the tax implications that arise for both parties when a non-resident provides certain services (construction, installation or training) in Canada. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep26-100804&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep26.mp3 11:33 Wed, 04 Aug 2010 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada Are you a tax director who needs help managing your global or multi-jurisdictional regulatory tax compliance? Listen to this episode for guidance from one of our senior compliance professionals. Are you a tax director who needs help managing your global or multi-jurisdictional regulatory tax compliance? Listen to this episode for guidance from one of our senior compliance professionals. Betty Ann Jarrett addresses the issues organizations must consider when outsourcing or co-sourcing tax compliance functions domestically or globally. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep27-100817&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep27.mp3 11:35 Tue, 17 Aug 2010 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada Learn about the impact of export control regulations on your company from PwC's Deidre Haye and some of issues that arise from the export control process. Learn about the impact of export control regulations on your company from PwC's Deidre Haye and some of issues that arise from the export control process. Deirdre Hayes discusses key aspects of export control compliance, including corporate policies and procedures and potential penalties. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep28-100831&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep28.mp3 16:35 Tue, 31 Aug 2010 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada Learn about PwC's corporate tax recovery process, direct tax review (DTR), and its benefits to your company. Learn about PwC's corporate tax recovery process, direct tax review (DTR), and its benefits to your company. Dean Landry discusses PwC's direct tax review process, which can reveal significant tax recovery opportunities for companies with more than $300 million in sales. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep29-100914&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep29.mp3 11:59 Tue, 14 Sep 2010 16:00:00 EST price waterhouse coopers, pwc PricewaterhouseCoopers Canada Jason Cooper discusses how new GST/HST rules will impose some challenging new reporting requirements on pension plans and plan sponsors. Pension plan sponsors have to comply with substantial changes to requirements for how pension plans will operate. PwC's Jason Coopers identifies these changes and recommends how to address any issues that may arise. Pension plan sponsors have to comply with substantial changes to requirements for how pension plans will operate. PwC's Jason Coopers identifies these changes and recommends how to address any issues that may arise. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep30-101125&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep30.mp3 11:51 Thu, 25 Nov 2010 16:00:00 EST price waterhouse coopers, pwc PwC Canada John Gotts explains how organizations can understand their tax risks, improving (rather than minimizing) them and aligning risks with business strategy. PwC’s John Gotts discusses different uncertainties that can lead to tax risk for companies and classifies the different levels of tax risk organizations can face. PwC's John Gotts discusses different uncertainties that can lead to tax risk for and classifies the different levels of tax risk organizations can face. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep31-101125&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep31.mp3 10:44 Mon, 14 Feb 2011 16:00:00 EST price waterhouse coopers, pwc PwC Canada In this episode of Tax Tracks, Martin Skretkowicz explains why Canadian companies that have transactions with related parties in the United States should be interested in the Memorandum of Understanding (MOU) arbitration process. When Canadian companies have transactions with related parties in the United States, double taxation can be a concern. A key part of the process for resolving disputes in this regard is the Arbitration Process associated with the Canada-U.S. Tax Treaty. The Memorandum of Understanding (MOU) on that process is important because it ensures that these disputes will be resolved, and because arbitration encourages governments to resolve issues more quickly. When Canadian companies have transactions with related parties in the United States, double taxation can be a concern. A key part of the process for resolving disputes in this regard is the Arbitration Process associated with the Canada-U.S. Tax Treaty. The Memorandum of Understanding (MOU) on that process is important because it ensures that these disputes will be resolved, and because arbitration encourages governments to resolve issues more quickly. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep32-101125&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep32.mp3 9:53 Mon, 14 Mar 2011 16:00:00 EST price waterhouse coopers, pwc PwC Canada A summary of the CRA’s updated filing requirements for partnership returns from co-author Elizabeth Johnson. Learn the financial thresholds, due dates, and why small partnerships should still file even if they’re not required to do so. Liz Johnson explains how changes in CRA’s administrative policy affect the way partnership information returns are filed, when the returns are filed and what happens if you’re late. Liz Johnson explains how changes in CRA’s administrative policy affect the way partnership information returns are filed, when the returns are filed and what happens if you’re late. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep33-110405&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep33.mp3 10:22 Tue, 05 Apr 2011 16:00:00 EST price waterhouse coopers, pwc PwC Canada In this episode of Tax Tracks, Audrey Diamant discusses why it’s important for companies to continue to review their HST situation. Audrey Diamant discusses why it’s important for companies to continue to review their HST situation. Audrey Diamant discusses why it’s important for companies to continue to review their HST situation. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep34-110405&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep34.mp3 09:53 Mon, 25 Apr 2011 16:00:00 EST price waterhouse coopers, pwc PwC Canada PwC’s Shawn Reain discusses how to take advantage of the SR&ED program and how to be more efficient with your claims. In this episode of Tax Tracks, Shawn Reain discusses how to take best advantage of the SR&ED program. In this episode of Tax Tracks, Shawn Reain discusses how to take best advantage of the SR&ED program. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep35-110513&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep35.mp3 08:29 Fri, 13 May 2011 16:00:00 EST price waterhouse coopers, pwc PwC Canada Interactive Digital Media Tax Credits In this episode, Darren Speake discusses the Interactive Digital Media Tax Credit, its applicability, credit value and how it works with SR&ED claims. Darren Speake talks about the Interactive Digital Media Tax credit, applicable industries and projects, the potential size of the credit, and how it works with SR&ED claims. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep36-110513&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep36.mp3 13:00 Wed, 15 Jun 2011 16:00:00 EST price waterhouse coopers, pwc PwC Canada Owning a U.S. Vacation Property Learn about the tax implications of owning a U.S. vacation property. Beth Webel discusses the tax implications of owning a vacation property in the U.S. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep37-110629&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep37.mp3 09:47 Wed, 29 Jun 2011 16:00:00 EST price waterhouse coopers, pwc PwC Canada PwC FAIT™ Murray Lee explains how PwC Foreign Asset Investment Trust or FAIT resurrects the income trust structure thought inaccessible since 2006 and public markets can use the structure as a source of capital. In this transcript, Murray Lee explains how PwC Foreign Asset Investment Trust or FAIT resurrects the income trust structure thought inaccessible since 2006 and public markets can use the structure as a source of capital. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep38-110712&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep38.mp3 07:17 Tue, 12 Jul 2011 16:00:00 EST price waterhouse coopers, pwc PwC Canada PST Wind-up In this podcast, James Capobianco talks about the issues related to winding up PST in Ontario and British Columbia. In this podcast, James Capobianco discusses the issues related to winding up PST in Ontario and British Columbia, and what companies can do to prepare for impending audits – including reviewing existing documentation – and then what to do if assessed upon audit. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep38-110712&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep39.mp3 06:18 Tue, 23 Aug 2011 16:00:00 EST price waterhouse coopers, pwc PwC Canada Business Restructuring In this podcast, Marc Levstein discusses global business restructuring: what it means, recent trends, and specific issues that the authorities focus on. In today's episode, we spoke with Marc Levstein about global business restructuring: what it means, recent trends, and specific issues that the authorities are targeting. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep40-110712&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep40.mp3 07:34 Thu, 08 Sep 2011 17:00:00 EST price waterhouse coopers, pwc PwC Canada Jenkins Report PwC's Vik Sachdev and Tracey Jennings address the recommendations contained in the Jenkins report on how to improve business innovation in Canada. PwC's Vik Sachdev and Tracey Jennings address the recommendations contained in the Jenkins report on how to improve business innovation in Canada. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep41-112021&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep41.mp3 08:17 Fri, 21 Oct 2011 15:00:00 EST price waterhouse coopers, pwc PwC Canada Upstream Loans In this episode of Tax Tracks Ken Buttenham discusses the proposed foreign affiliate amendments that were released on August 19, 2011 with particular attention to the introduction of the “upstream loan” rules. In this episode of Tax Tracks Ken Buttenham discusses the proposed foreign affiliate amendments that were released on August 19, 2011 with particular attention to the introduction of the “upstream loan” rules. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep42-112021&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep42.mp3 11:12 Tue, 20 Dec 2011 15:00:00 EST price waterhouse coopers, pwc PwC Canada Revisions to the OECD transfer pricing guidelines 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. 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. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep43-120111&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep43.mp3 09:05 Mon, 16 Jan 2012 15:00:00 EST price waterhouse coopers, pwc PwC Canada Surplus Stripping In this episode, PwC’s Marc Vanasse 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. In this episode, PwC’s Marc Vanasse 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. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep44-013112&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep44.mp3 08:51 Tue, 31 Jan 2012 15:00:00 EST price waterhouse coopers, pwc PwC Canada Three-Month Transfer Pricing Letter In this episode of PwC’s Tax Tracks podcasts, Karyn Issler talks about the Three-Month Transfer Pricing Letter: what kind of documents are required to answer it, what to do once you get it, and who can expect to receive it. In this episode of PwC’s Tax Tracks podcasts, Karyn Issler talks about the Three-Month Transfer Pricing Letter: what kind of documents are required to answer it, what to do once you get it, and who can expect to receive it. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep45-021412&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep45.mp3 07:35 Tue, 14 Feb 2012 15:00:00 EST price waterhouse coopers, pwc PwC Canada Alberta Printed Circuits Transfer Pricing Case In this episode of PwC’s Tax Tracks podcasts, Elisabeth Finch discusses the Alberta Printed Circuits Transfer Pricing case including background details, how the court decided and why taxpayers should pay attention to it. In this episode of PwC’s Tax Tracks podcasts, Elisabeth Finch discusses the Alberta Printed Circuits Transfer Pricing case including background details, how the court decided and why taxpayers should pay attention to it. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep46-022812&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep46.mp3 07:12 Tue, 28 Feb 2012 15:00:00 EST price waterhouse coopers, pwc PwC Canada 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. In this episode, Rick Biscaro walks through what to do in a few “sticky” situations taxpayers may encounter when dealing with the CRA. http://www.pwc.com/ca/en/tax/podcast/index.jhtml?WT.rss_a=tax-taxtracks-ep47-051512&WT.rss_ev=a http://download.pwc.com/ca/taxtracks/taxtracks-ep47.mp3 07:58 Tue, 15 May 2012 15:00:00 EST price waterhouse coopers, pwc