The Daily
 In the news  Indicators  Releases by subject
 Special interest  Release schedule  Information

Study: Indicators of profit shifting by multinational enterprises operating in Canada

Warning View the most recent version.

Archived Content

Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please "contact us" to request a format other than those available.

Released: 2019-06-18

Statistics Canada has developed a dashboard of indicators using existing data to monitor whether multinational enterprises operating in Canada are shifting profits to lower tax countries, also known as Base Erosion and Profit Shifting (BEPS). These indicators suggest that from 2011 to 2016, some multinational enterprises in Canada may have shifted profits to minimize the amount of taxes they owed globally.

The Organisation for Economic Co-operation and Development has estimated that globally, this practice accounts for a significant amount in lost tax revenue annually.

One of the indicators suggests that about one-fifth of outward foreign direct investment by multinational enterprises operating in Canada may not be attributable to real economic factors.

Multinational affiliates in low-tax countries were more than twice as profitable as their enterprise-group overall from 2011 to 2016.


The analytical study "Indicators of profit shifting by multinational enterprises operating in Canada" is now available as part of Analysis in Brief (Catalogue number11-621-M).

Contact information

For more information, or to enquire about the concepts, methods or data quality of this release, contact us (toll-free 1-800-263-1136; 514-283-8300; or Media Relations (613-951-4636;

Report a problem on this page

Is something not working? Is there information outdated? Can't find what you're looking for?

Please contact us and let us know how we can help you.

Privacy notice

Date modified: