Jonathan D. Spencer, Chartered Accountant
Contributing Editor
Federated Press Contributions
| Contributing Editor, Sales and Use Tax (SUT) 1996– |
| "GST and PST Issues of Doing Business Electronically" (1996) 2 SUT 78 |
| "Provincial RST and QST Update: Assessing the Latest RST and QST changes" (1996) 2 SUT 100 |
| "Backdating Registration: Can it Be Done?" (1997) 3 SUT 146 |
| "Procurement Cards Are Not Credit Cards for GST and PST Purposes" (1997) 3 SUT 157 |
| "GST and PST Implications of Outsourcing Corporate Services" (1998) 4 SUT 182 |
| "Zero Rating and Current Rules for Basic Groceries" (2000) 5 SUT 248 |
Biography
| Born 11 March 1958 |
| Educated Queen's University B.A. (Hons.) 1980; Chartered Accountant (Quebec) 1985 |
| Partner, Indirect Tax, PricewaterhouseCoopers, 1999– |
| Previous positions with present firm: Senior Manager, Toronto office 1993-98; Manager, Tax, Toronto Office 1988-93; Audit Staff, Montreal Office 1982-88 |
| Member, Steering Committee, Toronto Commodity Tax Study Group |
| Member, Institute of Chartered Accountants of Ontario |
| Author, several articles on commodity tax and GST-related topics |
Practice Description
| Mr. Spencer's fields of practice include GST, customs, retail sales tax and other commodity taxes, with an emphasis on financial services and high technology sectors. He provides transaction advice, assistance in responding to audits and assessments, full service reviews, refund reviews and other tax support services. |
Address
| PricewaterhouseCoopers |
| Suite 3000, Box 82 |
| Royal Trust Tower TD Centre |
| Toronto, Ontario M5G 1G8 |
| Telephone: (416) 947-8316 |
| Telecopier: (416) 365-8151 |
| E-mail: jonathan.spencer@ca.pwcglobal.com |
| Web: www.pwcglobal.com |
Entry updated September 2000