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2019 Doing Business in Canada Doing Business in Canada 2019 All of the information included in this publication is for informational purposes only and may not reflect the most current legal and regulatory developments, judgments or settlements. This information is not offered as legal or any other advice on any particular matter. The Firm and the contributing authors expressly disclaim all liability to any person in respect of anything, and in respect of the consequences of anything, done or not done wholly or partly in reliance upon the whole or any part of the contents of Baker & McKenzie’s Doing Business in Canada publication. No client or other reader should act or refrain from acting on the basis of any matter contained in this document without first seeking the appropriate legal or other professional advice on the particular facts and circumstances. This publication may qualify as “Attorney Advertising” requiring notice in some jurisdictions. Baker & McKenzie LLP, an Ontario limited liability partnership, is a member of Baker & McKenzie International, a Swiss Verein with member law firms around the world. In accordance with the common terminology used in professional service organizations, reference to a “partner” means a person who is a partner, or equivalent, in such a law firm. Similarly, reference to an “office” means an office of any such law firm. This handbook does not create any attorney client relationship between you and Baker McKenzie. The content of this publication is current as of January 1, 2019, unless otherwise indicated. © 2019 Baker & McKenzie Doing Business in Canada 2019 Table of Contents 1 Constitutional Matters ............................................................... 1 1.1 Origins of the Canadian Constitution ..................................................................... 1 1.2 An Overview of Canadian Federalism ..................................................................... 1 1.3 Division of Legislative Powers ................................................................................... 1 1.4 Canadian Common Law and the Civil Code .......................................................... 2 2 Establishment of Business .........................................................4 2.1 Canadian Corporate Law ............................................................................................. 4 2.2 Partnerships ...................................................................................................................... 8 3 Income Taxation and Transfer Pricing ..................................... 10 3.1 Introduction to Income Taxation ............................................................................10 3.2 Basis of Taxation ............................................................................................................10 3.3 Rates of Taxation........................................................................................................... 12 3.4 Calculation of Income .................................................................................................. 13 3.5 General Anti-Avoidance Rule .................................................................................... 16 3.6 Income from Foreign Affiliates ................................................................................ 17 3.7 Withholding Tax ............................................................................................................. 18 3.8 Branch Tax ....................................................................................................................... 22 3.9 Capital Tax ....................................................................................................................... 22 3.10 Partnerships and Joint Ventures ............................................................................ 22 3.11 Foreign Tax Credits ...................................................................................................... 23 3.12 Transfer Pricing .............................................................................................................. 23 4 Sales Tax .................................................................................... 27 4.1 Federal Goods and Services Tax/Harmonized Sales Tax .............................. 27 4.2 Provincial Sales Taxes and Ad Valorem Taxes ................................................... 31 5 Customs and International Trade ............................................ 36 5.1 Process of Importation ............................................................................................... 36 5.2 Import Controls ............................................................................................................. 38 5.3 Export Controls .............................................................................................................. 39 5.4 Controlled Goods Program ....................................................................................... 40 Baker McKenzie i 5.5 Trade and Economic Sanctions imposed by the United Nations Act, the Special Economic Measures Act, the Freezing Assets of Corrupt Foreign Officials Act, and the Justice for Victims of Corrupt Foreign Officials Act ..................................................................................................................... 40 5.6 Free Trade Agreements .............................................................................................. 42 6 Regulation of Foreign Investment ......................................... 44 6.1 Introduction: Notification and Approval Procedures under the Investment Canada Act .............................................................................................. 44 6.2 Reviewable Transactions ........................................................................................... 44 6.3 Notifiable Transactions .............................................................................................. 48 6.4 Investment by State Owned Enterprises ........................................................... 48 6.5 Disclosure Requirements ........................................................................................... 50 6.6 National Security ........................................................................................................... 51 7 Competition Act ........................................................................ 53 7.1 General .............................................................................................................................. 53 7.2 Mergers ............................................................................................................................. 54 7.3 Price-Fixing and Cartels ............................................................................................. 56 7.4 Bid-Rigging ..................................................................................................................... 56 7.5 Resale Price Maintenance ...........................................................................................57 7.6 Misleading Advertising and Deceptive Marketing Practices ...................... 58 7.7 Other Non-Criminal Reviewable Matters ........................................................... 59 8 Advertising and Labelling of Goods for Sale ......................... 60 8.1 Introduction .................................................................................................................... 60 8.2 Consumer Packaging and Labelling Act and Regulations ............................ 60 8.3 Imported Goods Regulations/Country of Origin Claims ............................... 61 8.4 Product Specific Legislation ..................................................................................... 62 8.5 Standards ......................................................................................................................... 68 8.6 Advertising/Marketing ............................................................................................... 69 8.7 Anti-Spam Legislation................................................................................................. 70 8.8 Contests/Sweepstakes ................................................................................................ 71 8.9 French Language Requirements in Québec ........................................................73 8.10 Other Québec Laws ..................................................................................................... 74 ii Baker McKenzie Doing Business in Canada 2019 9 Protection of Intellectual and Industrial Property Rights..... 75 9.1 Patents ...............................................................................................................................75 9.2 Trade-marks ..................................................................................................................... 77 9.3 Dot-ca (.ca) Domain Names ..................................................................................... 79 9.4 Industrial Designs .........................................................................................................80 9.5 Copyright .......................................................................................................................... 81 9.6 Integrated Circuit Topography Act ....................................................................... 82 9.7 Trade Secrets/Confidential Information.............................................................
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