Canada

Fiches pays en matière de prix de transfert

Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.

Revenue Statistics: Key findings for Canada

The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Canada increased by 0.2 percentage points from 33.2% in 2018 to 33.5% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.

Ageing and Fiscal Challenges across Levels of Government

Taxing Energy Use: Key findings for Canada

This country note explains how Canada taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

Le Canada et la Suisse déposent leurs instruments de ratification de la Convention Multilatérale BEPS

Le Canada et la Suisse ont déposé aujourd’hui leurs instruments de ratification de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices, soulignant ainsi leur engagement à prévenir l’utilisation abusive des conventions fiscales et le BEPS par les entreprises multinationales.

OECD releases first stage 2 monitoring reports for BEPS Action 14 on improving tax dispute resolution mechanisms

The work on BEPS Action 14 continues with today’s publication of the first round of stage 2 peer review monitoring reports, which consists of monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review reports.

Making Dispute Resolution More Effective – MAP Peer Review Report, Canada (Stage 2) - Inclusive Framework on BEPS: Action 14

G7 Finance Ministers and Central Bank Governors’ Meeting: Session 7: Fostering Tax Fairness in the Modern Economy

There have been many significant developments in the area of international tax over the last months. Almost 50 countries have started automatic exchange of financial account information in September 2017, which is a key milestone.

Taxation Household Savings: Key findings for Canada

This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

L’OCDE publie les premiers examens par les pairs de la mise en œuvre du standard minimum de BEPS portant sur l’amélioration des mécanismes de règlement des différends

Dans la continuité des efforts permanents réalisés pour améliorer le cadre fiscal international, l’OCDE a diffusé un premier bilan spécifique par pays portant sur les actions individuelles entreprises en vue d’améliorer les mécanismes de règlement des différends.