In this fifth episode of our "US Offshore Voluntary Disclosure" series, some FATCA reporting requirements are discussed by Chris Chan. Looking at Forms W-8Ben and W-9, he discusses the distinctions between the two forms, why they need to be com

Episode 72: "US Voluntary Disclosure" series – Snowbirds and frequent visitors to the US: Are you a tax resident?

Oct 7th, 2014 9m 39s

In this episode of our "US Offshore Voluntary Disclosure" series, Ian Macdonald discusses the implications of spending extended periods of time in the US and the tax filing requirements that may result. He outlines the Substantial Presence Test

Episode 71: "US Voluntary Disclosure" series – Understanding the US Offshore Voluntary Compliance Programs — Part 2

Oct 7th, 2014 7m 32s

In this next episode of our "US Offshore Voluntary Disclosure" series, Chantal Farrell-Carter continues to discuss the offshore voluntary compliance programs, looking at the foreign reporting requirements and related forms that apply under the

Episode 70: "US Voluntary Disclosure" series – Understanding the US Offshore Voluntary Compliance Programs — Part 1

Oct 7th, 2014 10m 6s

In the second episode of our "US Offshore Voluntary Disclosure" series, Chantal Farrell-Carter looks at two of the options available under the offshore voluntary compliance programs, namely the Offshore Voluntary Disclosure Program (known as OV

Episode 69: "US Voluntary Disclosure" series – Are you a US Citizen?

Oct 7th, 2014 10m 15s

In the first episode of our "US Offshore Voluntary Compliance/Disclosure" series, Ife Ashabo sets the stage by looking at the issue of US citizenship, since establishing whether someone is a US citizen can be the first step in determining if th

Episode 68: "Top global mobility issues facing Tax Directors" series – Tax equalization costs

Jun 30th, 2014 8m 10s

In this final episode of our "Top global mobility issues facing Tax Directors" series, Candace Doig outlines the concept of tax equalization.

Episode 67: "Top global mobility issues facing Tax Directors" series – Non-resident director fees

Jun 17th, 2014 8m 50s

In this episode of our "Top global mobility issues facing Tax Directors" series, Nupur Rishi looks at the taxation of non-resident director's fees.

Episode 66: "Top global mobility issues facing Tax Directors" series – Foreign pension plans

May 6th, 2014 9m 43s

Our "Top global mobility issues facing Tax Directors" series continues with Brandi Scales discussing foreign pension plans.

Episode 65: "Top global mobility issues facing Tax Directors" series – Deferred compensation arrangements

Apr 17th, 2014 8m 10s

Our "Top global mobility issues facing Tax Directors" series continues with Kin Ngan discussing deferred compensation arrangements.

Episode 64: "Top global mobility issues facing Tax Directors" series – Intercompany equity charge-back agreements

Mar 31st, 2014 9m 56s

In this episode of our "Top global mobility issues facing tax directors" series, Vasu Krithigaivasan discusses equity charge-back agreements that commonly exist between a Canadian subsidiary and its foreign parent company in order to provide a

Episode 63: "Top global mobility issues facing Tax Directors" series – Frequent business travellers

Mar 12th, 2014 8m 2s

In the second episode of our "Top global mobility issues facing tax directors" series, Edmond Kwan discusses the importance of companies being aware of the travel patterns of their mobile employees.

Episode 62: "Top global mobility issues facing Tax Directors" series - Cross border employment structures

Jan 21st, 2014 8m 55s

In the first episode of our "Top global mobility issues facing tax directors" series, Jennifer Sinstead discusses the need for Tax Directors to be engaged in the process of structuring an international work assignment.

Episode 61: Soft-Moc Federal Court of Canada decision

Jul 30th, 2013 7m 18s

In this episode we discuss the Soft-Moc case: what led to the dispute, the Federal Court of Canada's decision, and what you can do to help prevent this from happening to your organization.

Episode 60: Will your foreign-based transfer pricing documentation withstand CRA scrutiny?

Jul 25th, 2013 6m 44s

In this episode of Tax Tracks, we examine what could happen when a Canadian company’s foreign parent prepares its transfer pricing documentation. To ensure this documentation withstands CRA scrutiny, it should be reviewed to ensure that it meet

Episode 59: "What if Series" — Significant tax implications to Canadian residents working for a US employer in Canada

Jun 18th, 2013 11m 20s

In this episode, we discuss the payroll obligations for US employers with Canadian employees working in Canada and the repercussions for the Canadian.

Episode 58: “What if” series – Payroll issues for cross-border employees receiving incentive compensation

Jun 4th, 2013 10m

In this episode of Tax Tracks we discuss the payroll considerations and payment of travel expenses for Canadian residents working in the US for a US employer.

Episode 57: “What if” series – Payroll issues for cross-border employees receiving incentive compensation

May 21st, 2013 10m 50s

In this episode of Tax Tracks, we explore payroll issues with respect to expatriate’s stock option grants.

Episode 56: “What If” – Payroll issues with respect to expatriate’s stock option grants

May 7th, 2013 8m 13s

In this episode of Tax Tracks, we explore payroll issues with respect to expatriate’s stock option grants.

Episode 55: Transfer Pricing Memo 14 - The CRA endorses OECD revisions

Apr 30th, 2013 8m 15s

In this episode of Tax Tracks, we discuss the November 2012 Transfer Pricing Memo – TPM 14.

Episode 54: Change in position on allocation of cross-border stock option benefits

Feb 20th, 2013 7m 30s

In this episode of Tax Tracks Chantal McCalla discusses the recent changes to the allocation of stock option income accepted by the CRA.

Episode 53: Frequent Business Traveller Issues: Corporate, Regulatory and Governance Issues

Dec 4th, 2012 8m 58s

In the final episode of our “Frequent Business Traveller” series, Jennifer Sinstead focuses on the Canadian Revenue Agency’s Voluntary Disclosure Program.

Episode 52: Frequent Business Traveller Issues: Corporate, Regulatory and Governance Issues

Nov 26th, 2012 11m 21s

In the third episode of our “Frequent Business Traveller” series, Brandi Scales explores the risks companies and individuals face through cross-border travel and what can be done to reduce them.

Episode 51: Frequent Business Traveller Issues: Employer and Employee Compliance Issues

Nov 20th, 2012 13m 56s

In the second episode in our “Frequent Business Traveller” series Shabnam Malik provides insight into compliance issues facing non-resident employees & employers.

Episode 50: Frequent Business Traveller Issues: An Intro

Nov 5th, 2012 10m 28s

In the first episode of our “Frequent Business Traveller Issues” series, Chris Chan gives an overview of the tax obligations of the employer and employee.

Episode 49: "What if" - Dealing with "sticky" situations with the CRA - part 2

Jul 3rd, 2012 9m 11s

In this episode of Tax Tracks, we continue our "What if..." podcast subseries with Sharon Gulliver, who discusses further hypothetical situations taxpayers may find themselves in with the CRA.