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PwC Canada Revenue

And as a result, our business is growing rapidly in these areas to meet increased client demand.In the Americas, revenues were up by 5% compared with 4% the prior year, with a particularly strong performance from operations in the United States and Canada, offset by some challenging economic conditions in Brazil where revenues rose by 2%.

Chantal Copithorn

Tax Insights: Canada Revenue Agency issues revised guidance for FATCA and the Common Reporting Standard Controlling persons are the individuals (not entities) who exercise direct or indirect control over the passive NFE. We strive to have the best reputation and most attractive brand for businesses, ranging from multinationals to emerging start-ups.We continue to invest heavily in the quality of our statutory audit business, in new technology, and recruiting and training the right people to deliver complex solutions in today’s fast-changing and tech-enabled world.

IAS 18 Revenue is replaced by IFRS 15 from 2017.

Starting with accounts opened after December 31, 2020, the CRA may impose a $2,500 penalty (under subsection 162(7) of the Many FIs have incorporated self-certifications as part of account opening documents, or collect the self‑certification as part of their “Day One” process. Self-certifications may also require changes to capture the suggested clarifying information when an account holder has indicated tax residence in a flagged jurisdiction.Canadian FIs should evaluate account opening processes and incorporate self-certifications into Day One procedures, if they have not already done so.

While most changes in the revised guidance take effect April 20, 2020, certain provisions are not effective until January 1, 2021. Notable changes:Financial institutions (FIs) are required to obtain a self-certification from a new account holder in most circumstances.

In Central and Eastern Europe, revenues continued to grow strongly – up 10% – marking the fourth consecutive year of double digit growth. Share this page Last year, PwC was named the As companies across the world look to reimagine their workforces of the future, demand for our transformation services in our People & Organisation business continues to grow strongly.

PwC observation: The revenue standard includes a number of examples that illustrate how an entity should apply the criteria to different licence arrangements.

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