Aggressive tax planning (ATP)

Note that all the links in this page will open a PDF document  in a new window This link will open a PDF Document in a new window.

On October 15, 2009, the Minister of Finance announced measures to combat aggressive tax planning (ATP) schemes more intensively.

An aggressive tax planning (ATP) scheme is generally described as a tax avoidance transaction that complies with the letter of the law while abusing its spirit.

Press release

Synthesis

Information Bulletin

Public consultation

A public consultation on ATP schemes was held in 2009. The ministère des Finances received 17 briefs mainly from professional orders and associations of professionals (tax experts, accountants, lawyers).

The terms and conditions of the measures announced on October 15, 2009 reflect many of the suggestions and recommendations received during the consultation.

The Minister of Finance thanks those who took the trouble to express their point of view.

Discussion Paper

Aggressive Tax Planning : Discussion Paper
(1.04 Mb)

Briefs tabled during the consultation

Association canadienne d'études fiscales (ACEF)
Canadian Tax Foundation (CTF)
Brief (349 Kb) [French version only]

Association du Barreau canadien - Division Québec
Canadian Bar Association - Québec Division
Brief (923 Kb) [French version only]

Association de planification fiscale et financière (APFF)
Brief (388 Kb) [French version only]

Barreau du Québec
Brief (219 Kb) [French version only]

Brendan Moore & Associates Ltd.
Brief (60,3 Kb)

Chambre de commerce du Montréal métropolitain (CCMM)
Brief (480 Kb) [French version only]

Fédération des chambres de commerce du Québec (FCCQ)
Brief (57,5 Kb) [French version only]

Michael N. Kandev
Brief (86,3 Kb)

Ordre des comptables agréés (CA) du Québec
Brief (195 Kb) [French version only]

Ordre des Comptables généraux accrédités (CGA) du Québec
Brief (111 Kb) [French version only]

PriceWaterhouseCoopers
Brief (2,58 Mb) [French version only]

Samson Bélair/Deloitte & Touche
Brief (159 Kb)

Secrétariat intersyndical des services publics (SISP)
Brief (53,3 Kb) [French version only]

Tax Executives Institute Inc. (TEI)
Brief (192 Kb)

The Joint Committee on Taxation of the Canadian Bar Association
and the Canadian Institute of Chartered Accountants (CICA)
Brief (110 Kb)

Union des consommateurs
Brief (60,5 Kb) [French version only]