Cross-Border Tax Podcast

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

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)

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)

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)

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)

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)

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)

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

Navigating the evolving landscape of e-commerce (17 mins)

The steady rise of online transactions has led to significant changes in e-commerce sales tax rules for Canadian companies and those based abroad doing business within Canada. To help you navigate this evolving landscape, BDO Indirect Tax professionals Brian Morcombe, Bruce Goudy, and Mélanie Camiré provide an overview of the new e-commerce sales tax rules in Canada and explore how they apply to online games of chance in Ontario, which became the first province to regulate the industry.

Guest information:

Brian Morcombe
Bruce Goudy
Mélanie Camiré

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

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