Tag Archives: Tax

IFRS: Transfer pricing considerations

By Laura Thomas, CMA “Transfer what?”  Transfer pricing can have implications worth millions of dollars, yet it’s an area of taxation that isn’t well understood by many business professionals.  In July 2010, Canadian pharmaceutical giant, GlaxoSmithKline, won the right to appeal Canada Revenue Agency’s (CRA) landmark transfer pricing adjustment.  If the decision is reversed, it could mean GlaxoSmithKline will avoid [...]

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HST Transitional Rules: Life-time Memberships

CMA British Columbia is pleased to welcome Edward Young, CMA as a guest blogger on www.cmabcblog.com. Edward specializes in commodity tax and is a Senior Manager with Lohn Caulder LLP. A closer look at HST’s impact on life-time memberships By Edward Young, CMA The new HST transitional rules outlined how the HST would be applied if there were an amount [...]

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