First Reference Talks

Discussions on Human Resources, Employment Law, Payroll and Internal Controls

taxation

By | 6 Minutes Read

Platforms are the new cloud: Marketplaces, delivery services, consumer finance, and more, part I of II

The accelerated shift toward e-commerce has resulted in an uptick in the adoption of platforms of all kinds for businesses to market and sell products and interact with their customers. From online marketplaces, to last-mile fulfilment and delivery, to consumer financial services, digital e-commerce platforms are fast becoming a leading model for product and service delivery globally.

By | 6 Minutes Read

Canadian taxation of cryptocurrency … so far

Cryptocurrency is digital “money” that utilizes encryption techniques to regulate the issuance of units and verify their transfer. Cryptocurrency operates without the participation of a central bank or other government agency.

By | 2 Minutes Read

Federal Court of Appeal denies CRA routine access to tax accrual working papers

On March 30, 2017, the Federal Court of Appeal (FCA) released its decision in BP Canada Energy Company v. MNR (2017 FCA 61), dealing with whether the Minister of National Revenue (the Minister) could compel the taxpayer to disclose the uncertain tax positions reflected in its tax accrual working papers (TAWPs).

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Established in 1995, First Reference Inc. (known as La Référence in Quebec) provides Canadian organizations of any size with practical and authoritative resources to help ensure compliance.

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