Canada

9-juin-2022

Français

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.

Also AvailableEgalement disponible(s)

Transfer Pricing Country Profiles

27-October-2020

English

Ageing and Fiscal Challenges across Levels of Government

Populations in OECD and emerging economies are ageing rapidly, which will have significant macroeconomic impacts, including on public expenditures and tax revenues. The rules and practices that govern fiscal relations among different levels of government, such as their responsibilities for taxation, spending and debt management, have a bearing on economic efficiency and ultimately growth. The consequences of population ageing at subnational government levels are especially intense. Many local governments are vulnerable to the ageing of their populations from a fiscal perspective. The economic and fiscal challenges of an ageing population go beyond intergovernmental boundaries, and they require complex intergovernmental policy responses. This volume brings together cross-country studies of fiscal policy, demographics and spatial productivity, as well as country studies of Brazil, Canada, China and Germany.

15-October-2019

English, PDF, 1,409kb

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.

29-août-2019

Français

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.

Also AvailableEgalement disponible(s)

Canada and Switzerland deposit their instruments of ratification for the Multilateral BEPS Convention

13-August-2019

English

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.

13-August-2019

English

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

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Canada, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.

2-June-2018

English

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.

12-April-2018

English, PDF, 233kb

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

26-septembre-2017

Français

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.

Also AvailableEgalement disponible(s)

OECD releases first peer reviews on implementation of BEPS minimum standards on improving tax dispute resolution mechanisms

26-September-2017

English

Making Dispute Resolution More Effective - MAP Peer Review Report, Canada (Stage 1) - Inclusive Framework on BEPS: Action 14

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Canada, which is accompanied by a document addressing the implementation of best practices.

1 | 2 | 3 > >>