Archived - Submissions for Consultation on Tax Planning by Multinational Enterprises

The Government of Canada regularly reviews international tax rules to ensure their integrity and fairness and to protect the Canadian tax base. Through the G-20 and the Organisation for Economic Co-operation and Development, Canada works with other countries to improve the effectiveness of the international tax system.

As part of these efforts, Economic Action Plan 2014 announced a consultation on tax planning by multinational enterprises. This consultation was held from February 11 until June 11, 2014. The feedback received will help inform the Government’s priorities and policies as well as its work with other countries to improve the international tax system.

Several submissions to this consultation are provided below. Only submissions in respect of which consent to publish was clearly indicated are available. The Department of Finance publishes submissions in PDF format and in the language the submission was received.

• L’Association des professionnels de l’édition musicale (APEM) [326 KB]
• L’Association québécoise de l’industrie du disque, du spectacle et de la video (ADISQ) [131 KB]
• Robert Robillard, Économiste en chef, prix de transfert chez RBRT Inc. (www.rbrt.ca) [116 KB]
• Rogers Communications
  • Consultation on Tax Planning by Multinational Enterprises [353 KB]
  • Effective Collection of Sales Tax on E-Commerce Sales to Residents of Canada by Foreign-Based Vendors [2.9 MB]
• Tax Executives Institute, Inc.
  • Consultation on Tax Planning by Multinational Enterprises [97 KB]
  • Effective Collection of Sales Tax on E-Commerce Sales to Residents of Canada by Foreign-Based Vendors [442 KB]