This is with reference to our earlier letter dated January 24, 2017. Please see below the information requested by you. 1) Business Structure Cummins Westport Inc. (“CWI”) is a resident in and incorporated under the laws of the State of Delaware, USA. CWI was formed to develop, support and market a comprehensive product line of low-emission, high performance engines and ancillary products using gaseous hydrocarbon fuels which incorporate spark ignition and other proprietary intellectual property developed by Cummins Inc. (“Cummins USA”) and Westport Fuel Systems Inc. (“Westport Canada”). CWI maintains a branch in Canada, CWI Canada, with its head office located in Vancouver, BC. In particular, CWI Canada’s sole function is to perform certain …show more content…
3) Transfer Pricing Policy Applied By virtue of the functions performed by CWI Canada (i.e., marketing and related administrative support services), it is appropriate to characterize CWI Canada as a limited-risk service provider to CWI. CWI Canada assessed the applicability of the various transfer pricing methodologies (“TPMs”) described by the OECD Guidelines and endorsed by IC 87-2R. In light of various factors, including the availability of sufficiently comparable uncontrolled transactional data, CWI Canada determined the Transactional Net Margin Method (“TNMM”) to be the most appropriate TPM in the circumstances. CWI Canada applies the TNMM as follows: • Step 1 – CWI Canada determines its total cost of providing services to CWI; • Step 2 – CWI Canada segregates its costs of providing services between those activities which can be considered value-added in nature and those third-party costs which are more appropriately considered to be “pass-through” costs incurred by CWI Canada on behalf of
This paper will discuss the Canadian healthcare system compared to the United States healthcare system. Although they’re close in proximity, these two nations have very different health care systems. Each healthcare system has its own difficulties, and is currently trying to find ways to improve. Canada currently uses the Universal Health Care system; which provides healthcare coverage to all Canadian citizens (Canadian Health Care, 2007). The services are executed on both a territorial and provincial basis, by staying within the guidelines that have been enforced by the federal government (Canadian Health Care, 2007).
Thank you for the detailed memo of 11/28/2016. I appreciate the opinions, and have weighed them against the report.
There are 196 countries with healthcare systems across the world… Canada’s healthcare system is ranked 30th overall. Most critics keep health care related debates to the small scope of Canada and the USA. However, neither the USA nor Canada’s systems are ranked in the top 25 for overall efficiency (The Patient Factor). In order for Canada’s healthcare system to improve, there must be changes made in regards to major problems; financial aspects, timely access, and the doctor shortages. “Evidence shows that the best healthcare systems in the world are founded on a strong primary care system” (TheStar.com). Perhaps Canada can learn from these countries that are ranked higher, and provide more efficient care to Canadian citizens.
Over the years Canada has been making efforts to adopt an integrated health care system. There is existence of disconnected sections in the healthcare system that involves hospitals; doctor’s working conditions, community service groups among others. Various provinces in Canada are taking risks and experimenting with different structures and approaches in an effort to provide better services and overall improved healthcare to its residents. Examples include: Regional Health Authorities and Local Health Integration Networks. Despite all these efforts, Canada’s regional health authorities still do not have characteristics of a fully integrated system. (Hospital Management Research Unit 1996, 1997). In contrast to Canada, most developed countries
I hope this letter finds you and your family well. I once again wish to thank you for choosing our firm to address your inquiry and hope that your experience was a pleasant one, I understand that for most people having to speak to a lawyer is not a pleasant experience and I hope that we helped to lessen any possible discomfort you might have had.
It was a pleasure meeting with you on last week. This memo contains a list of the concerns that you mentioned during our meeting and the recommendation I have for each of your concerns. Please call me once you have reviewed the memo so we can go over any questions you may have and work on getting things in order.
This letter is to verify that Miss Milixza Nieves was not working in my office from October 10, 2016 to February 12, 2017. Miss Nieves start date was February 14, 2017.
Thank you for the referral of this matter to our office. I look forward to working with you as we bring this matter to an equitable conclusion for all parties. As always, if you have any questions or comments concerning the above-referenced matter, please do not hesitate to contact me. It is my practice to return all communications within 24 hours, if possible. Please consider this letter a brief Initial File Analysis on this matter.
Please accept this letter as my response to your letter of September 23, 2015 as well as my formal demand to retract the defamatory statements that were made in your letter.
The federal, provincial and territorial governments are in charge of Canada’s health care system including the achievement of the social determinants of health such as proper housing, education, sanitation for every eligible citizen (Health Canada, 2011). Majority of the responsibilities of delivering, maintaining and improving health and social services are directed by the provincial and territorial governments, while the federal government is responsible for funding health care services to provinces and territories that are covered by the Canada Health Act (CHA), setting and ensuring that every province and territories adheres to the Canada Health Act principles and providing health and social services to certain group of people such as
Canada has a National Health Insurance (NHI) program, a government run health insurance system covering the entire population best known as Medicare. General taxes finance NHI through a single payer system only one third party payer is responsible for paying health care providers for medical services. This system is a universal insurance coverage with medically necessary services provided free of charge. The system is regulated by a centralized authority overseeing hospitals and largely decentralized
I would like to respond to Mr. Pless’ and Mr. Buccheim’s letters of last week.
Attached are the minutes from the January 26, 2017 meeting for your review and approval.
The business will be, marketed, using a slogan, which will portray an anchor in the Chesapeake Bay. The slogan will be rare; representing Annapolis and the Chesapeake Bay theme. Sales promotion will direct towards the customers, as our staff offer coupons at the register. Customers will be able to choose what type of coupon. Here are several choices; customers can sign up at Annapolis Outfitters and get $15 off the price; they can buy one item and get one item 50% off on jeans; girls can get up to 40% off online exclusives; girls can buy one Jewelry and get 50% off; customers could get gift cards from $25; girls can buy a pair of shorts and get one 50% off; customers can buy one pair of shorts or a shirt item and get one 50%; and customers
Radha: As discussed, could you review the below mail and make necessary updates wherever applicable?