Cross-Border Tax Podcast

Compliance in the digital age: A guide for Canadian DPOs (18 mins)

Summary:

Discover how Canada’s regulations are reshaping the digital marketplace for platform operators. In this episode, Craig Mulcahy, Bruce Goudy, and Michelle Minor break down the specifics of the new rules, their impact on operations, and the crucial compliance deadlines. Gain insights on strategies for compliance, the consequences of non-compliance, and the importance of data management. This is a must-listen for digital platform operators looking to succeed in a regulated digital world.

Guest information:

Host: Craig Mulcahy, Partner, SR&ED & Government Incentives Leader

Guests:
Bruce Goudy, Director, Indirect Tax
Michelle Minor, Senior Manager, Indirect Tax

Adapting to Canada’s e-commerce tax landscape: A seller’s guide (15 mins)

In this episode of our Cross Border Tax series, Lyn Little, BDO’s National Franchise Industry Leader and Partner, delves into the intricate and complex tax regulations and registration requirements affecting sellers on digital platforms in Canada. The discussion covers navigating the current sales tax landscape, various compliance strategies to consider, and best practices for meeting compliance requirements. Tune in to gain a deeper understanding of the complexities of Canadian e-commerce taxes.

Guest information:

Host:
Lyn Little, Partner, National Franchise Industry Leader

Guests:
Mélanie Camiré, Partner, Indirect Tax
Jay Tulsani, Senior Manager, Indirect Tax

Maximizing GST/HST recovery when selling your business (20 mins)

Summary:

In this episode, join host Danvir Roopra, BDO’s National Tax Due Diligence Leader and Tax Private Equity Leader, as he discusses strategies for maximizing GST/HST recovery when selling a business with guests Darren Taylor and Shelley Smith, Partners in BDO Canada's indirect tax practice. The discussion focuses on early planning and structuring to ensure the recovery of sales taxes on expenses related to selling a business, the importance of proper documentation, and special rules applicable to holding companies and other entities involved in such transactions. Tune in for an insightful discussion to maximize your GST/HST recovery.

Guest information:

Host:
Danvir Roopra, CPA, CA, National Tax Due Diligence Leader and Tax Private Equity Leader

Guests:
Shelley Smith, CPA, Partner, Indirect Tax
Darren Taylor, CPA, CA, Partner, Indirect Tax

The GST Construction Rebate: What does it mean for developers? (15 mins)

Recording date: June 2024

In this episode, BDO's Thomas Kontogianis, Ken Garth, and George Tadross break down the GST/HST recovery opportunity for builders of residential rental properties. They will walk you through the complexities of enhanced tax relief and how it can potentially unlock significant financial advantages for your upcoming projects. Tune in for actionable strategies that could positively impact developers considering new construction.

Guest information:

Thomas Kontogianis, Partner, Assurance and Accounting
Ken Garth, Partner, Indirect Tax
George Tadross, Senior Manager, Indirect Tax Services

Clean technology and carbon capture tax credits (10 mins)

Recording date: June 2024

In this episode, BDO’s Manufacturing Leader, Paul Dostaler, and Sustainability Partner, Martha Breithaupt, explore the incentives for manufacturing companies that invest in clean energy projects in Canada. These include five new refundable tax credits for clean technology and the reopening of Sustainable Development Technology Canada (SDTC) funding. Find out what opportunities these tax credits and grants can provide for our thriving Canadian and international green economy.

Guest information:

Host: Paul Dostaler, Partner, Consulting
Guest: Martha Breithaupt, Lead Partner, Sustainability, Growth and Innovation

The use of stock options in buy/sell transactions - LIVE in Toronto (32 mins)

Recording date: November 2023

When buying or selling a business, it's critical to take stock options into account—but this issue is sometimes inadvertently left unaddressed until just before a deal closes. In the final episode of our special live Cross-Border Tax podcast, BDO Partner Debra Moses provides a comparison between Canadian-controlled private corporation (CCPC) transactions and non-CCPC transactions to help you understand and navigate the key considerations.

Guest information:

Debra Moses

Section 186 - Input tax credits (ITCs) on the purchase or sale of a business - LIVE in Toronto (29 mins)

Recording date: November 2023

When can you claim an input tax credit (ITC) on the purchase or sale of a business? In this episode, BDO's Ken Garth and George Tadross explain the key considerations related to Section 186, including who is eligible, what can be claimed, and notable court cases.

Guest information:

Update on the U.S. tax landscape - LIVE in Toronto (34 mins)

Recording date: November 2023

In part three of our live podcast recorded at the Tax Updates & Emerging Issues event, BDO Partners Dan Lundenberg and Kevin Macnab cover what you need to know about U.S. tax, including legislative updates, uncertain tax positions and exposure, the results of a recent court case challenging 5472 penalties, and much more.

Guest information:

Dan Lundenberg
Kevin Macnab

An overview of changes to mandatory disclosure rules - LIVE in Toronto (27 mins)

Recording date: November 2023

New mandatory disclosure rules came into effect in June 2023, which introduced new reporting obligations for select tax planning transactions and uncertain tax treatments. In this episode, Paul Walker and Chris Rathwell from the BDO Transaction Tax team explain the new rules for both reportable and notifiable transactions, surprising uncertain tax treatments that may be impacted, and what effect this could have on financial statements.

Guest information:

Paul Walker
Chris Rathwell

An update on Excessive Interest and Financing Expenses Limitation (EIFEL) rules - LIVE in Toronto (33 mins)

Recording date: October 2023

Navigating the complexities of the EIFEL rules can be challenging. In this episode—recorded live at the Tax Updates & Emerging Issues event with BDO Canada and the Tax Executive Institute (TEI), Toronto Chapter on Oct. 12, 2023—we break down the revisions to EIFEL rules and their impact. Tune in to hear BDO's Laura Ball and Jessica Blazejewicz explain who is affected, which deductions are involved, and how to adapt to the changes.

Guest information:

Laura Ball
Jessica Blazejewicz

Key tax issues to consider for companies expanding outside of Canada (13 mins)

Recording date: December 2022

The United States is a natural marketplace for Canadian businesses to target. However, there are several key tax issues that companies need to be aware of when considering outbound expansion to the U.S. To shed some light on the process, BDO International Tax and Transaction Tax Leader Harry Chana, U.S. Tax Partner Emily Heinrich, and International Tax Partner Rose Cross outline common problems unprepared companies can encounter.

Guest information:

Harry Chana
Emily Heinrich
Rose Cross

The importance of tax due diligence when acquiring a business (14 mins)

Recording date: December 2022

Buying a business is rarely a straightforward decision. To get the most out of a deal, buyers need to be aware of key risks and pitfalls so they can make informed decisions during deal negotiations. To help guide you on your journey, BDO Transaction Tax Partners Danvir Roopra and Steve Pereira, alongside Indirect Tax Senior Manager Fred Wong, discuss the crucial role tax due diligence plays when purchasing a business, as well as common issues they see from a corporate income tax and indirect tax perspective.

Guest Information:

Danvir Roopra
Steve Pereira
Fred Wong

Implications of hiring or moving employees for companies coming inbound into Canada (12 mins)

Recording date: March 2022

Companies coming into Canada face a variety of human resource challenges. In this episode, we discuss the tax pitfalls of moving employees into Canada or hiring within the country.

Issues covered include employee vs. independent contractor; the employment structure used, such as Global Employment Companies (GECs), Professional Employment Organizations (PEOs), Employers of Record (EORs); and method of compensation, such as equity compensation. BDO Tax Partner Debra Moses—alongside Marie Neill, BDO Senior Manager from our Expatriate Tax services team—offer reliable answers to these urgent challenges.

Guest information:

Debra Moses
Marie Neill