International Business Cases

Generic situations where an international business structure can be utilized

The International Business Activity Act (IBAA) was broadened in 2004 to include qualifying business applicable to non-financial institutions.

While many of the qualifying activities are financial in nature, others are not, such as patent income and film distribution.

These cases show hypothetical situations that illustrate the breadth of the International Business Activity (IBA) program and its applicability to many situations.

In some cases, organizations may have to restructure their operations to qualify their income for the the tax incentive benefits.

The IBA program is administered by the BC Ministry of Finance. For more information regarding the legislation or provincial registration, please visit their website.

Cases:

Factoring

Financial Services

Captive Insurance

Leasing

Patents

The information on this website is provided for convenience and guidance only and is not a replacement for the legislation. Businesses considering accessing the benefits should consult with their professional advisors on the applicability of the International Business Activity Act to their particular circumstances.