ArticleDevelopments Affecting Canadian SEC FilersTwo things have happened recently that you need to be aware of if you’re a Canadian SEC registrant. CanadaAccounting and AuditPwC Management Services LP
ArticleCSA Views On The Current State Of Canada’s Financial ReportingIn June, the Canadian Securities Administrators issued their annual report on the results of their continuous disclosure review program for their year ended March 31, 2012. CanadaAccounting and AuditPwC Management Services LP
ArticleNew SEC Requirements Relating To Conflict Minerals, Certain Payments To The US Or Foreign Governments And Reporting Of Transactions With IranOn August 22, 2012 the SEC adopted two new rules mandated by the Dodd-Frank Wall Act.CanadaAccounting and AuditPwC Management Services LP
ArticleUpcoming IFRS ChangesOne of the downsides for Canadian companies that moved to IFRS in 2011 is that it came in the middle of the IASB’s and FASB’s joint program to improve and converge IFRS and US GAAP.CanadaAccounting and AuditPwC Management Services LP
ArticleTax Memo: August 14, 2012 legislative Proposals: Alert For Mining CompaniesOn August 14, 2012, the Department of Finance released for consultation draft legislative proposals that implement measures included in the March 29, 2012 federal budget. Comments on the proposals are due by September 13, 2012.CanadaEnergy and Natural ResourcesPwC Management Services LP
ArticleAerospace And Defence Biannual Newsletter – June 2012It is hard to believe that another six months have already passed by and that only a few weeks remain to the Farnborough International Airshow in July. CanadaStrategyPwC Management Services LP
ArticleTax Memo: August 14, 2012 - Legislative Proposals Released As Consultation DraftOn August 14, 2012, the Department of Finance released for consultation draft legislative proposals that implement measures included in the March 29, 2012 federal budget. Comments on the proposals are due by September 13, 2012.CanadaTaxPwC Management Services LP
ArticleCanadian Life Sciences Forecast 2013PwC and BIOTECanada invite Canada's Life Sciences and Biotechnology sectors to participate in the fourth Canadian Life Sciences Forecast.CanadaStrategyPwC Management Services LP
ArticleConfidence Levels Improving For Alberta’s Business Leaders And ConsumersMore than 200 of Alberta’s business leaders and more than 900 consumers indicated that their overall confidence in the economy is increasing since July 2012, reversing a downward trend that began in March 2012.CanadaStrategyPwC Management Services LP
ArticleUtilities PublicationsWith more than 4,000 staff worldwide dedicated to the Utilities sector, PwC has the industry knowledge and expertise to meet your needs. CanadaStrategyPwC Management Services LP
Article2012 Federal Budget: What Does It Mean For Insurers?On March 29, 2012, the Federal Minister of Finance, Jim Flaherty, presented the majority government’s budget, which included a number of tax initiatives that are particularly relevant to the insurance industry. CanadaGovernment, Public SectorPwC Management Services LP
ArticleIndustry Insurance: Corporate Income Tax Rates For 2012Insurance industry: Key tax rates and updates features selected recent tax changes and cases, and tax rates.CanadaInsurancePwC Management Services LP
ArticleInsurance Industry: Capital Tax Rates For 2012Insurance industry: Key tax rates and updates features selected recent tax changes and cases, and tax rates.CanadaInsurancePwC Management Services LP
ArticleFive Standards To Have Different Effective Date In The EU Vs Rest Of WorldThe EU’s likely endorsement of a wave of standards for 2014 means that IFRS reporters will have to early adopt the standards in 2013 if they need to claim compliance with IFRS and EU IFRS. CanadaAccounting and AuditPwC Management Services LP
ArticleIFRS In The PipelineAlas, the 2013 IFRS changes on the preceding page are just the beginning – there’s much more in the pipeline. CanadaAccounting and AuditPwC Management Services LP
ArticleWill IASB And FASB Impairment Models Be Converged?The IASB And FASB Impairment Models For Financial Assets Could Differ If The FASB's Plans To Find An Alternative To The "Three Bucket" Approach Are Successful.CanadaAccounting and AuditPwC Management Services LP
ArticleGlobal FS Tax Newsflash: Green Light For EU FTT Under Enhanced CooperationOn October 9, 2012, European Union (EU) Tax Commissioner, Algirdas Semeta, informed the EU-27 Finance Ministers that 11 Member States support the introduction of a common "EUwide" financial transactions tax (FTT) in their countries via enhanced cooperation. European UnionTaxPwC Management Services LP
ArticleFrance’s New Filing Requirements Clarified: Good News For Canadian Investment Fund ManagersThis Tax memo is an update to our August 30, 2012 Tax memo "Asset management industry tax issues: France’s new filing requirements and Canada's prohibited investment rules."FranceFinance and BankingPwC Management Services LP
ArticleOil And Gas Taxation In CanadaThis publication summarizes the main features of how Canadian oil and gas operations are taxed by the Canadian government and primarily the provincial governments of Alberta, British Columbia and Saskatchewan. CanadaEnergy and Natural ResourcesPwC Management Services LP
ArticleInsurance Industry: Key Tax Rates And UpdatesIn Copthorne Holdings Ltd. v. The Queen, the Supreme Court of Canada (SCC) unanimously held that GAAR applied to planning in which cross-border paid-up capital was duplicated and used to make a tax-free return of capital through a share redemption.CanadaInsurancePwC Management Services LP