Since 2012, there have been unprecedented developments in Canada and globally in the area of international tax. The sheer volume and complexity of these developments make it difficult for Canadian corporations to keep up on what changes actually impact transfer pricing.
If you've been following the story of Quebec's efforts to harmonize its sales tax (the QST) with the federal Goods and Services Tax, you probably know that it took a bit longer than expected, besides the 19 previous years of semi-harmonization during which nothing really happened. The federal government and the province originally set a deadline of September 15 to reach a deal, but they subsequently extended the period, and as of Friday, the deed is done—kind of.
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