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ARTICLE · 25 MAY 1998

Canada's Tax Committee On Electronic Commerce Reports

PwC Management Services LP
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CanadaAccounting and Audit
Susan Lent
Susan Lent

PLEASE NOTE: THIS INFORMATION WAS ORIGINALLY SUBMITTED BY COOPERS & LYBRAND, CANADA

On the same day as most Canadians were concentrating on filing their 1997 personal income tax returns, the Revenue Canada Advisory Committee on Electronic Commerce ("the Committee") had its report ("the Report") issued by the government. The following discussion provides some background information on electronic commerce ("E-Commerce") and highlights the Committee's general recommendations. Subsequent articles will comment on some of the seventy-two detailed Report recommendations in the area of income taxes, customs duties and tariffs.

Background

Significant advancements and innovations in information and computer technologies coupled with growing domestic and international trade have transformed the worldwide economic environment. Electronic commerce is the foundation of this transformation, and represents the most radical force of change that nations have encountered since the

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