kpmg.com Open in urlscan Pro
23.212.251.23  Public Scan

Form analysis
0 forms found in the DOM

Text Content

This website uses cookies to provide necessary site functionality and improve
your online experience. By using this website, you agree to the use of cookies
as outlined in KPMG's online privacy statement.

I agree
close
Share with your friends

 * 
 * 
 * 
 * 
 * 
 * 





Skip to content
 * Insights
   Digital transformation and technology
   Environmental, social and governance (ESG)
   Performance and growth
   Protect and mitigate
   Regulation and compliance
   All Insights
   
   KPMG IN CANADA BLOG
   
   Viewpoints from KPMG’s leaders and subject matter experts
   Open in new tab or window
   
   WELCOME TO THE KPMG BOARD LEADERSHIP CENTRE
   
   Supporting board members with value-added insights and trusted guidance
 * Industries
   Agribusiness
   Banking & Finance
   Building, Construction & Real Estate
   Consumer & Retail
   Energy
   All Industries
   Financial Services
   Government & Public Sector
   Health & Life Sciences
   High Growth Markets
   Industrial Markets
   Infrastructure
   Mining
   Oil & Gas
   Private Equity
   Technology, Media & Telecom
 * Services
   Audit and Assurance
   Tax
   Advisory
   KPMG Private Enterprise
   ESG
   KPMG Law
   All Services
   
   KPMG FAMILY OFFICE
   
   Customized solutions to help you leverage your wealth and secure you and your
   family's ever-evolving goals
   
   KPMG CONNECTED ENTERPRISE
   
   Creating a customer-centric, digitally-enabled business
 * ESG
   ESG transformation
   ESG reporting
   Decarbonization, climate and nature
   ESG assurance
   ESG deals and value
   ESG
   ESG tax and legal
   Circular economy
   Sustainable supply chain
   Social sustainability
   ESG governance
   ESG insights
   ESG Blogs Open in new tab or window
   ESG Podcasts
 * Digital
   Bringing your data to life
   Cloud services
   Managed services
   Cyber security services
   Strategic Alliances
   All digital
   
   CRYPTOASSET AND ENTERPRISE BLOCKCHAIN SERVICES
   
   Seize the opportunities of cryptoassets and potential of enterprise
   blockchain technologies to unlock new value for your organization
   
   METAVERSE
   
   Shape, immerse and grow your business in the metaverse
 * Careers
   Students
   Experienced professionals
   Executives
   Contract talent network
   Life at KPMG
   Values and culture
   All Careers
   
   CAREERS
   
   Find opportunity everywhere with KPMG
   
   INCLUSION, DIVERSITY, AND EQUITY IN RECRUITMENT
   
   Join our workplace culture where our people can bring their whole self to
   work, belong, and thrive

Register
Login
Learn more

HOME

KPMG is a global network of professional firms providing Audit, Tax and Advisory
services.

TAX FACTS

Quick tax information for corporations and individuals.
Search
Search



 * site: Canada (EN)
 * Canada (FR)

Select other location

Enter location

No results found
 * Global (EN)
 * Albania (en)
 * Algeria (fr)
 * Argentina (es)
 * Armenia (en)
 * Australia (en)
 * Austria (de)
 * Austria (en)
 * Azerbaijan (en)
 * Bahamas (en)
 * Bahrain (en)
 * Bangladesh (en)
 * Barbados (en)
 * Belgium (en)
 * Belgium (nl)
 * Bermuda (en)
 * Bosnia and Herzegovina (en)
 * Brasil (pt)
 * Brazil (en)
 * British Virgin Islands (en)
 * Bulgaria (en)
 * Cambodia (en)
 * Cameroon (fr)
 * Canada (en)
 * Canada (fr)
 * Cayman Islands (en)
 * Channel Islands (en)
 * Chile (es)
 * China (en)
 * China (zh)
 * Colombia (es)
 * Costa Rica (es)
 * Croatia (en)
 * Cyprus (en)
 * Czech Republic (cs)
 * Czech Republic (en)
 * DR Congo (fr)
 * Denmark (da)
 * Denmark (en)
 * Ecuador (es)
 * Egypt (en)
 * Estonia (en)
 * Estonia (et)
 * Finland (fi)
 * France (fr)
 * Georgia (en)
 * Germany (de)
 * Germany (en)
 * Ghana (en)
 * Gibraltar (en)
 * Greece (el)
 * Greece (en)
 * Hong Kong SAR (en)
 * Hungary (en)
 * Hungary (hu)
 * Iceland (is)
 * India (en)
 * Indonesia (en)
 * Ireland (en)
 * Isle of Man (en)
 * Israel (en)
 * Italy (it)
 * Ivory Coast (fr)
 * Jamaica (en)
 * Japan (en)
 * Japan (ja)
 * Jordan (en)
 * Kazakhstan (en)
 * Kazakhstan (kk)
 * Kazakhstan (ru)
 * Kenya (en)
 * Korea (en)
 * Korea (ko)
 * Kuwait (en)
 * Laos (en)
 * Latvia (en)
 * Latvia (lv)
 * Lebanon (en)
 * Lithuania (en)
 * Lithuania (lt)
 * Luxembourg (en)
 * Macau SAR (en)
 * Malaysia (en)
 * Malta (en)
 * Mauritius (en)
 * Mexico (es)
 * Moldova (en)
 * Monaco (en)
 * Monaco (fr)
 * Mongolia (en)
 * Montenegro (en)
 * Mozambique (en)
 * Myanmar (en)
 * Namibia (en)
 * Netherlands (en)
 * Netherlands (nl)
 * New Zealand (en)
 * Nigeria (en)
 * North Macedonia (en)
 * Norway (nb)
 * Oman (en)
 * Pakistan (en)
 * Panama (es)
 * Peru (es)
 * Philippines (en)
 * Poland (en)
 * Poland (pl)
 * Portugal (en)
 * Portugal (pt)
 * Qatar (en)
 * Romania (en)
 * Romania (ro)
 * Saudi Arabia (en)
 * Serbia (en)
 * Singapore (en)
 * Slovakia (en)
 * Slovakia (sk)
 * Slovenia (en)
 * South Africa (en)
 * Spain (es)
 * Sri Lanka (en)
 * Sweden (sv)
 * Switzerland (de)
 * Switzerland (en)
 * Switzerland (fr)
 * Taiwan (en)
 * Taiwan (zh)
 * Thailand (en)
 * Togo (fr)
 * Trinidad and Tobago (en)
 * Tunisia (en)
 * Tunisia (fr)
 * Turkey (en)
 * Turkey (tr)
 * Ukraine (en)
 * Ukraine (ru)
 * Ukraine (uk)
 * United Arab Emirates (en)
 * United Kingdom (en)
 * United States (en)
 * Uruguay (es)
 * Uzbekistan (en)
 * Uzbekistan (ru)
 * Venezuela (es)
 * Vietnam (en)
 * Vietnam (vi)
 * Zambia (en)
 * Zimbabwe (en)





Skip to content
Account Flyout
 * Register
 * Login
 * Learn more

Close MyAccount Menu
Please note that your account has not been verified - unverified account will be
deleted 48 hours after initial registration. Click anywhere on the bar, to
resend verification email.





DISCLAIMER CONCERNING TAX ADVICE


DISCLAIMER CONCERNING TAX ADVICE





Any tax advice herein is based on the facts provided to us and on current tax
law including judicial and administrative interpretation. Tax law is subject to
continual change, at times on a retroactive basis and may result in incremental
taxes, interest or penalties. Should the facts provided to us be incorrect or
incomplete or should the law or its interpretation change, our advice may be
inappropriate. We are not responsible for updating our advice for changes in law
or interpretation after the date hereof.


 * Legal
 * Privacy
 * Accessibility
 * Sitemap
 * Help
 * Glossary

 * Legal
 * Privacy
 * Accessibility
 * Sitemap
 * Help
 * Glossary
 * About
 * Inclusion, diversity and equity
 * KPMG Impact
 * Values and culture
 * Contact
 * Alumni
 * Media
 * Office locations
 * Events
 * Podbytes

 * twitter. Opens in a new window
 * linkedin. Opens in a new window
 * facebook. Opens in a new window
 * youtube. Opens in a new window

 * About
 * Inclusion, diversity and equity
 * KPMG Impact
 * Values and culture

 * Contact
 * Alumni
 * Media
 * Office locations

 * Events
 * Podbytes


REQUEST FOR PROPOSAL

Submit RFPSubmit RFP


SUBSCRIPTION

Subscribe Now Subscribe to KPMG Insights
Subscription


SUBSCRIPTION

E-mail address is invalid.
Email Address
Submit

We respectfully acknowledge that KPMG offices across Turtle Island (North
America) are located on the traditional, treaty, and unceded territories of
First Nations, Inuit and Métis peoples.

© 2024 KPMG LLP, an Ontario limited liability partnership and a member firm of
the KPMG global organization of independent member firms affiliated with KPMG
International Limited, a private English company limited by guarantee. All
rights reserved.

For more detail about the structure of the KPMG global organization please
visit https://kpmg.com/governance. 





KPMG PERSONALIZATION

Get the latest KPMG thought leadership directly to your individual personalized
dashboard
Register now Login
Close


NOTICE OF UPDATES!

Notice of updates

Continue
Close


HI!

Our privacy policy has been updated since the last time you logged inWe want to
make sure you're kept up to date. Please take a moment to review these changes.
You will not receive KPMG subscription messages until you agree to the new
policy.

Continue
Ignore and log out
Close


HI !

CheckBox
Continue
Close
close



Close


VERIFY EMAIL

Please verify your email address to continue accessing your account.

Resend verification email
Close


VERIFY EMAIL

We've sent another confirmation message to: 

Close


EMAIL ALREADY SENT

Verification email already sent. Please check your mail.