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Global Outsourcing
Outsourcing to Canada: Legal and Tax Considerations

By Theodore Ling, Baker & McKenzie

The following article examines recent trends in outsourcing to/in Canada and
highlights some of the more distinct legal and tax issues that require consideration when a Canadian outsourcing arrangement is contemplated. The focus of this article is on Information Technology and Business Process outsourcing arrangements but much of the discussion is relevant to any form of outsourcing.

“Outsourcing” refers to the strategic use of outside resources to perform activities traditionally handled by internal staff and resources. Outsourcing is a strategy by which an organization contracts out, on a long-term basis, major functions to specialized and efficient service providers who become valued business partners. “Information Technology Outsourcing” (ITO) involves the provision of some or all information systems by one or more service providers wherein key decision rights associated with those services are conferred upon the service provider. Typical functions that may be outsourced in an ITO include: data conversion, database administration, help desk, content development, application development, systems administration, mainframe, network management and website development functions.

“Business Process Outsourcing” (BPO) occurs when an organization turns over the management and optimization of a business process to a third party that conducts the activity based on a set of predetermined performance metrics.Typical business processes outsourced include call center, HR administration, finance and accounting functions.

The key distinction between ITO and BPO is that while ITO is intended to lower costs and introduce new efficiencies (as well as more advanced technologies), IT outsourcers do not take on the direct responsibility for accomplishing the business results. In contrast, with a BPO, the outsourcing firm not only takes over administrative responsibility for a technical function but also assumes strategic responsibility for the execution of a complete, business-critical function. This additional step can introduce new efficiencies and cost savings but it also makes it possible for the outsourcer to deliver important strategic benefits to the client customer.

“Offshore Outsourcing” is the practice of hiring an external organization to perform business functions in another country. This can be contrasted with “offshoring”, in which the functions are typically performed by a foreign division or subsidiary of the parent company.

“Nearshore Outsourcing” is a form of outsourcing in which functions are relocated to cheaper yet geographically close locations. In the case of the United States, the most obvious nearshore jurisdictions are Canada and Mexico.

Canada: A Unique Outsourcing Jurisdiction
Canada is uniquely situated in the world of offshore outsourcing of Information Technology and Business Process functions. It is a significant importer and exporter of outsourcing activities, a primary nearshore outsourcing destination for U.S. business, and is emerging as a broker jurisdiction in global outsourcing arrangements.

The statistics are impressive:

• According to the McKinsey Global Institute, in 2002, Canada generated US$3.7 billion in offshore BTO revenue behind only Ireland (US$8.3 billion) and India (US$7.7 billion)1.

• Canada is the 8th most attractive offshore location overall and places 2nd of all jurisdictions when it comes to quality of people skills and availability of skilled workers (behind India), and quality of business environment (behind Singapore)2.

• Canada ranks among the top five places in the world for communications providers to offshore call center and IT operations.3

• Canada is a main beneficiary of outsourcing from the United States, which represents approximately 70% of the total global outsourcing market.4

• Outsourcing within North America is projected to grow at an average of 10-
15% annually.5

What accounts for the significant ITO and BPO activities in Canada? The answer becomes apparent if one considers: (i) the primary factors that influence an organization’s decision to pursue offshore outsourcing arrangements; and (ii) the prioritization of those factors by level of importance/concern. The factors most commonly cited in conjunction with a decision to engage in offshore outsourcing include:

• Alignment of global sourcing strategy with business objectives;
• Cost savings;
• Compensation costs;
• Tax and regulatory costs;
• Infrastructure costs (including telecommunications);
• Experience and skills;
• Labor force availability;
• Education and language capabilities;
• Attrition rates;
• Geo-political stability;
• Country infrastructure;
• Cultural adaptability and similarities;
• Security of intellectual property;
• Proximity; and
• Favorable exchange rates.

Recent studies suggest that as organizations become more experienced outsourcing key IT and business process functions, the importance placed on direct cost savings diminishes while other factors such as security, quality, service and the “existence of solid trusted networks” rises. In fact, experts observe that U.S. companies are more likely to opt for nearshoring to Canada when the cost benefit is at or above 65% of the cost of a U.S. project.6

Furthermore, there is a growing recognition among outsourcers that indirect expenses associated with the management of an outsourcing relationship such as travel and communications expenses, must also be considered when calculating projected costs.

Until recently, the issue of how the growth in outsourcing activities in and outside of Canada is affecting the domestic IT and service sectors has received little attention largely because of Canada’s position as a net beneficiary of US outsourcing. However,as media attention in the US has focused on the potential negative aspects of offshore outsourcing, the Canadian IT industry and government have begun to more closely consider the domestic consequences of outsourcing. For example, the Information

Technology Association of Canada (ITAC) recently formed a “Wise Persons
Committee” on offshore-outsourcing, which has as its stated objective to better
understand the offshoring marketplace in Canada and to identify and fill gaps in
knowledge about the phenomenon.

According to some industry experts, concern is warranted. A recent PWC report concludes that Canada’s reputation as a venue for nearshore IT outsourcing is “somewhat exaggerated” and “though the country may have some 150,000 call center workers engaged in servicing U.S. firms, it’s likely that the number of skilled IT workers engaged in outsourcing projects is well under 20,000, if not 15,000. ”The report goes on to estimate that “as many as 75,000 Canadian IT jobs will be lost tooutsourcing by 2010.”7

The emerging view is that Canada can maintain its position as a leading outsource
destination if it is able to focus on servicing high-end and more complex business
critical functions where cost savings is not the only principal objective. For example, a recent Software Human Resource Council (SHRC) report concludes, “while Canada has been successful in attracting cost sensitive work, such as call centers, it cannot be presumed that this strategy will be sustainable in the long run. In other sectors, globalization has forced industries either to ‘hollow out’ or move up the value-added chain.”8

Furthermore, Canadian outsourcing experts believe that “Canada is poised to position
itself as a broker of outsourcing services because of (its) population base with natural
connections and cultural linkages.”9 According to 2001 census statistics, approximately
25% of Toronto’s residents indicate East Indian, Chinese, Russian or Filipino as their
ethnic origin.10 In the period 1991-2001, the largest immigrant groups arriving in
Canada came from China, India and the Philippines.11 This large pool of workers, a
growing percentage of which are educated and skilled, provides a natural cultural
bridge between some the world’s other major outsource destinations and the largest
outsourcing market.

With the increase in US public concerns over offshoring, Indian IT companies have
recently responded by entering the Canadian market. In the past year, many of the top
Indian-based outsourcers have opened and/or expanded development sites in Canada
in order to facilitate nearshore services for U.S. clients.12 The story described in one
industry report illustrates well the market trend:

“The scene is a familiar one.A new offshore venture hosts its grand opening
celebration as the mayor lights a ceremonial lamp and a client makes a traditional
food offering. An Indian businessman steps to the podium, commenting on what
the new company means in terms of improved service and growth. Events like this
take place all over India, all the time. But this one is different. The company
exporting jobs is Indian and the office is opening in Canada.”13

As the outsourcing market matures, foreign and domestic outsourcing firms in Canada
will focus on servicing, in whole or in part (e.g. in connection with a global
outsourcing project), more complex and business critical business process functions
and leverage off of the country’s natural advantages in the areas of human resource,
cultural, infrastructure, technical skills, and proximity to the United States. The
related legal and tax issues will also in turn become more complex.

Canadian Legal and Tax Issues
The similarities between the legal systems in the United States and Canada and the
predictability of the application and enforcement of Canadian laws are often cited as
important factors that influence a U.S. company’s decision to outsource functions to
Canada.Yet, similar does not mean the same and parties negotiating an outsourcing
arrangement involving a Canadian element are often surprised by how the viability or
structure of a proposed outsourcing project can be significantly impacted by aspects of
local law.The following is an overview of some of the distinct Canadian legal and tax
issues that deserve particular consideration when negotiating an outsourcing

Three employment related considerations that may be relevant to a decision to
outsource in Canada are: (i) how will the proposed arrangement affect existing
Canadian employees of the company that wishes to outsource business functions? (ii)
what legal obligations are there on such employers in connection with the termination
of such employees or transfer of such employees to the outsourcing service provider?
and (iii) what new legal obligations will there be related to the hiring of new
employees in Canada?

Canadian employment laws are different than those in the U.S. Employment
relationships in Canada are, for the most part, governed by the applicable laws of the
province in which the work takes place, except when the employee works for a
federally regulated entity (e.g. banking, telecommunications, and interprovincial
transportation sectors), in which case federal employment laws will apply.

The concept of “employment-at-will”, which allows an employer in the United States
to terminate an employment relationship unilaterally without notice and without legal
consequences, generally does not exist in Canada. Each jurisdiction in Canada has
enacted legislation prescribing certain minimum standards for employment
relationships within that jurisdiction.

Such standards include requirements for notice of termination, or pay in lieu of
notice.These are minimum requirements only and courts have broad discretion to
award damages for wrongful dismissal which may well exceed the statutory minimum
standards. Generally, statutory notice of termination is calculated on a sliding scale
based upon length of service. Additionally, in cases of mass termination - which may
be the case in either an ITO or BTO arrangement - a number of provinces, including
Ontario, prescribe a longer minimum period of notice for all terminated employees,
regardless of their length of service.There are also some jurisdictions, which have
prescribed “severance pay” provisions in addition to the requirement to provide notice
of termination or pay in lieu thereof. If employees must be terminated, notice and
severance issues must be considered and a determination must be made as to which
party will bear the expense of such costs.

In addition to minimum requirements for certain payments upon termination,
employment standards legislation also prescribes minimum standards for payment of
wages, paid vacation, public holidays, overtime pay, pregnancy and parental leave and
the number of hours employees are permitted to work per week. Employees that are
to be transferred to the service provider may also be entitled to retain their seniority
and status.

Each province has enacted a number of other statutes that may, in some form or other,
govern or influence a proposed outsourcing arrangement. Most noteworthy are
human rights and occupational health and safety laws. Also, every Canadian jurisdiction
provides basic medical health care services to residents through provincial health
insurance plans. In some jurisdictions, the health insurance plan is funded by way of
individual premium payments; in these jurisdictions, it is not uncommon for
employers to pay health insurance premiums on behalf of their employees. In other
jurisdictions, including Ontario, the health care system is funded by way of a
graduated payroll tax levied against most employers.

If unionized employees will need to be transferred, provisions in existing collective
agreements must be considered and addressed. In some outsourcing arrangements,
there may be relocation costs, and pension plans and post termination benefits may be
impacted and/or triggered.

To the extent that the outsourcing arrangement will necessitate the movement of
people in and out of Canada, Canadian immigration issues will likely arise.

Data Privacy
A number of private sector privacy laws have recently come into force in Canada,
which create obligations on parties that collect, use, disclose or otherwise handle
information that personally identifies an individual (“personal information”) in Canada.
In contrast to the functional and sector specific approach (e.g. financial or health
personal information) adopted in some of the principal U.S. privacy laws, the federal
Personal Information Protection and Electronic Documents Act (PIPEDA) and substantially similar provincial privacy laws in Quebec, Alberta and British Columbia apply, subject to certain exceptions or exemptions, broadly to all forms of business activity.

To the extent that an outsourcing arrangement will necessitate the sharing of personal
information relating to an employee, customer, client, and/or business partner,
compliance with these Canadian privacy laws will need to be addressed.
In many cases, there will be a requirement to notify or seek the consent of a data
subject prior to the proposed collection, use, or disclosure of personal information.
Of particular concern is data contained in customer/client lists, marketing lists or
surveys, and personal information about employees as well as any sensitive financial or
health information concerning an individual. There are also obligations on a party that
discloses personal information to a third party to take appropriate steps to ensure that
the personal information is safeguarded by the third party and only used for the
defined purposes.
In contrast to data privacy laws in the European Union, there are generally no
restrictions in Canada on the transfer of personal information outside of the country.
However, an emerging data privacy issue relates to Canada-U.S. cross-border
outsourcing arrangements that involve the transfer of personal information of
individuals residing in Canada to a data processor in the United States.The specific
concern relates to whether the privacy rights guaranteed under Canadian privacy laws
could be compromised by applicable U.S. laws. For example, Section 215 of the USA
Patriot Act allows a special court to secretly issue an order requiring “the production of any tangible things” to the Federal Bureau of Investigation including an individual’s
personal information.Anyone served with such a secret order is prohibited from
disclosing to anyone else that the order exists or has been complied with.14

Protection of Intellectual Property
Any arrangement involving the outsourcing of application development or similar
functions will attract concerns about intellectual property ownership and protection.
And while properly worded agreements will articulate the respective categories of,
and ownership and license rights, relating to software involved in an outsourcing
project (e.g. software to be specifically developed for customer, pre-existing customer
software, customer licensed third party software, pre-existing service provider
software, and service provider licensed third party software), certain Canadian
statutory laws and common law principles require special attention and should be
addressed to protect the rights of the parties to a Canadian outsourcing arrangement.

For example, the customer in an outsourcing transaction must take special care to
ensure that, in addition to obtaining from the service provider a written assignment of
all copyrights associated with the software developed for the customer pursuant to the outsourcing arrangement (assuming that reflects the agreement of the parties), it has confirmed that each Canadian employee of the service provider that will be involved in the development of the application has agreed to waive any “moral rights” that such individual may have in the work to be developed.While the service provider will typically be recognized under Canadian copyright law as the first owner of the
copyright in the developed software, the employee will be recognized as an “author” in
the work and pursuant to Section 14.1 of the Copyright Act (Canada) has moral rights
(i.e. the right to the integrity of the work and to either be associated with the work as
its author or to otherwise remain anonymous) in such work.

While moral rights may be waived, either in whole or in part, such rights cannot be
assigned, nor does an assignment of copyright in the work by the service provider to
the customer constitute a waiver of the moral rights of the employee “author”. For this
reason, the customer will wish to require all of service provider’s employees located in
Canada, who will work on the project, to wholly and irrevocably waive, in writing, all
moral rights that they may have in any of the works that they create in the course of
the outsourcing arrangement.

Another important copyright issue relates to joint ownership of work developed
during the outsourcing arrangement. While there are many compelling reasons as to
why the parties may wish to designate ownership of all or some of the work
exclusively with one party and address use rights of the other party by way of a license or license-back arrangement, there will be certain scenarios where joint ownership in the developed work is the desired outcome. In these cases, where the development work is being performed in Canada, it will be important for the parties to specify in the outsourcing agreements whether the parties will be “tenants in common” or “joint tenants” in the work. Canadian copyright law will assume that joint owners of a copyrighted work are tenants in common unless the parties specifically agree
otherwise.The difference between these two terms may be significant since, in the
case of tenants in common, each party must obtain the consent of the other joint
owner before it may reproduce, license, or otherwise use or commercially exploit the
developed work. Consent of the other party is not required in the case of joint tenants
unless required by specific restrictive covenants.

To the extent that other intellectual property rights such as patent, trademark, trade
secrets, and industrial designs may be created during a Canadian outsourcing
arrangement, the parties will wish to give consideration to what steps should be taken
to protect the technology in Canada, the United States and other jurisdictions.

Sector Specific Regulatory Issues
As in the United States, certain industries (e.g. banking, telecommunications,
transportation, and cultural) in the Canadian economy are governed by sector specific
legislation, regulations, and industry guidelines. When outsourcing functions in Canada
related to these sectors, due consideration of the applicable Canadian laws are

For example, on December 15, 2003, the Office of the Superintendent of Financial
Institutions (OSFI), the entity that supervises and regulates all banks (including
branches of foreign banks), and all federally incorporated or registered trust and loan
companies, insurance companies, cooperative credit associations, and fraternal benefit
societies and pension plans, released a revised Guideline B-10, Outsourcing of Business Activities, Functions and Processes (Guidelines),15 which sets out OSFI’s expectations for federally regulated financial institutions (FRFIs) that outsource or contemplate outsourcing one or more of their business activities to a service provider. The Guidelines require such institutions to retain ultimate accountability for all outsourced activities and ensure that OSFI’s ability to exercise its supervisory powers with respect to such institutions is not compromised by the outsourcing. FRFIs are expected to:

• evaluate the risks associated with all existing and proposed outsourcing
• develop a process for determining the materiality of arrangements;
• implement a program for managing and monitoring risks, depending on the
materiality of the arrangements;
• ensure that the board of directors, chief agent or principal officer receives
information sufficient to enable them to discharge their duties under the
• refrain from outsourcing certain business activities to the external auditor; and
• obtain the approval of the OSFI Superintendent if the FRFI plans to process
certain information or data outside of Canada.
All outsourcing arrangements signed on or after December 15, 2004 will be expected
to comply fully with the Guidelines. Existing arrangements will be expected to come
into compliance with the contractual expectations of the Guidelines at such time, after
December 15, 2004, that the documentation relating to the outsourcing arrangement
is substantially amended, renewed or extended.
Of particular concern to outsourcers is continued compliance with laws that require
that minimum Canadian ownership thresholds be maintained, as is the case with many
telecommunications, broadcasting, and cultural sector businesses.

General Regulatory Requirements
In addition to sector specific regulations, there are various laws of general application
that may apply to a Canadian outsourcing arrangement irrespective of the nature of
the business or functions being outsourced. For example:

Competition -- Depending on the structure, size and nature of the outsourcing
arrangement, there may be requirements under the Competition Act (Canada) to file a
pre-merger notification or comply with other provisions of the Act.

Investment Canada -- If the outsourcing arrangement will result in the acquisition by a
non-Canadian entity of a business carried on in Canada (e.g. U.S. service provider to
acquire a business division of Canadian customer), the transaction may be notifiable or
reviewable under the Investment Canada Act (Canada).

Licenses/Permits -- Consideration should be given to whether any of the functions
being outsourced require a license or permit to be transferred and whether there are
restrictions on the transfer of such licenses/permits.

Bulk Sales - To the extent that the outsourcing transaction will involve the service
provider acquiring all or substantially all of the Canadian assets of a particular business
of the customer, provincial bulk sales laws may apply and require the purchaser to
notify the creditors of the vendor prior to completion of the sale.

Bankruptcy and Insolvency
One issue that is often overlooked during the negotiation of a cross-border
outsourcing arrangement is what happens when a Canadian-based service provider or
customer becomes insolvent or goes bankrupt. For example, the failure on the part of
a U.S. party to adequately consider the differences between Canadian and U.S.
bankruptcy laws, and to reflect such differences in the outsourcing agreements, can
result is significant negative consequences for such party when the partner encounters insurmountable financial challenges. Imagine the financial costs and damage to
reputation that would result if a U.S. multinational corporation failed to protect itself
contractually and by way of contingency planning when a Canadian service provider,
to which business critical functions had been outsourced, collapses.

In Canada, bankruptcy and insolvency is a federal matter.The bankruptcy of a
corporation is dealt with under the Bankruptcy and Insolvency Act (Canada).Where a
company is insolvent but wishes to reorganize its debts through a compromise with its
creditors, protection may also be sought under the Companies’ Creditors Arrangement Act (Canada).

While these laws are similar to U.S. bankruptcy laws, the procedures differ
and the level of discretion afforded to Canadian courts presiding over an insolvency
matter is generally viewed as being broader. Where possible, U.S. parties to a
Canadian outsourcing arrangement may wish to seek guarantees of the obligations of a
Canadian party from the U.S./foreign parent of such party, if one exists. Efforts
should also be made to tailor the bankruptcy and insolvency provisions in the
outsourcing agreement in a manner consistent with Canadian laws and procedures.

Tax Issues
It is beyond the scope of this article to discuss in any detail the myriad of potential
foreign and domestic tax issues associated with an outsourcing arrangement involving
parties in Canada. However, it is worth noting that every outsourcing transaction in
Canada will (i) require a broad consideration of applicable Canadian income,
withholding, sales, and commodity tax and custom duty issues and (ii) present the
parties to the agreement with an opportunity to structure the arrangement in a taxefficient
• If the arrangement results in a service provider establishing a fixed place of
business in Canada through which it will carry on business, a “permanent
establishment” will likely be created, subjecting such party to Canadian income
• There may be transfer tax and custom duty consequences related to the
movement of assets, including intellectual property, into Canada.
• There may be requirements to withhold tax on service fees paid to a nonresident
• Services provided in Canada may be subject to Canadian Goods and Services Tax
(GST) as well as provincial sales taxes.

It may be possible to structure a proposed Canadian outsourcing arrangement to take
advantage of existing federal and provincial tax incentive programs. For example, the
federal Scientific Research and Experimental Development (SR&ED) program allows
an investment tax credit of between 20-35% on qualifying SR&ED expenditures in
Canada relating to the establishment/operation of a research and development
facility16. Several Canadian provinces also offer similar incentive programs.17
Impact of U.S. Laws.

In addition to compliance with applicable Canadian laws, there are many instances
when a proposed U.S.-Canada cross-border outsourcing arrangement may only
proceed if it is permitted under and in compliance with U.S. law.

For example, when functions of a U.S. defense sector business are to be directly or
indirectly outsourced to a Canadian-based service provider, the parties may only
proceed if it complies with the U.S. International Traffic in Arms Regulations (ITAR), the regime that controls exports of technology and services related to military items from the United States. Even when the export of a particular technology or service is
permitted under ITAR, there may be requirements to obtain a U.S. State Department
license before exports may commence. In instances where a license exemption does
exist, for example, in the case of technology exports to registered recipient companies
in Canada pursuant to 22 C.F.R. 126.5 of ITAR,18 there are still onerous access
restrictions which may hinder the provision of the outsourcing services (i.e., even
when a Canadian business entity is properly registered in Canada, this does not qualify
all of its employees to receive U.S.-origin defense articles pursuant to the exemption,
only employees who are national, dual nationals or permanent residents of Canada).
There are even instances when the nature of a proposed outsourcing to Canada will
draw attention to certain conflicts between Canadian and U.S. laws and expose a
Canadian-based service provider to liability under Canadian or U.S. law. Take for
example, the extraterritorial aspects of the The Cuban Liberty and Democratic Solidarity Act, more commonly referred to as the Helms-Burton Act, which expands the U.S. economic embargo against Cuba through measures aimed at penalizing third
countries, firms and individuals trading with Cuba. In response, the Canadian
government, pursuant to the Foreign Extraterritorial Measures Act (Canada), takes the
position that: “No Canadian corporation and no director, officer, manager or employee
in a position of authority of a Canadian corporation shall, in respect of any trade or
commerce between Canada and Cuba, comply with an extraterritorial measure of the
United States or with any directive, instruction, intimation of policy or other
communication relating to such a measure that the Canadian corporation or director,
officer, manager or employee has received from a person who is in a position to direct
or influence the policies of the Canadian corporation in Canada.”19

As part of the due diligence process, parties considering a cross-border outsourcing
arrangement to Canada must address any prohibitions, restrictions, requirements or
conditions that may be imposed under existing or proposed U.S. laws. For example,
consideration should be given to:

• Requirements under the Sarbanes-Oxley Act that management remain responsible
for effective internal controls over financial report even when a decision has
been made to outsource functions to a third-party service provide in Canada or

• U.S. laws that prohibit or require disclosure of a proposed outsourcing

• prohibitions on work under U.S. government contracts being performed
offshore; and/or which place restrictions on foreign workers obtaining visas to
enter the U.S. for training purposes.

• Restrictions on use of overseas call centers.

• Notification requirements under The Worker Adjustment and Retraining Notification
Act (WARN Act).

The legal and tax issues addressed in this article are by no means the only or most
important issues that will require attention during the negotiation of an outsourcing
arrangement in Canada.They are, however, some of the more distinct issues that
illustrate the uniqueness of Canada as an outsourcing destination.

* * *
About Baker & McKenzie
For more than 50 years, Baker & McKenzie has provided sophisticated legal advice and
services to many of the world’s most dynamic and global organizations. Our network
of legal professionals is the world’s largest and among the most diverse and respected.
It enables clients to call upon more than 3,200 qualified attorneys in 38 countries to
deliver the broad scope of quality corporate and commercial legal services required to
respond to global and local business needs consistently and with confidence.
The attorneys and 5,200 other professionals of Baker & McKenzie share common
values of integrity, personal responsibility and tenacity in a passionate client-service
culture.We foster and enjoy close personal relationships with each other.We are
supported by advanced technologies and quality management systems. We are guided
by the entrepreneurial spirit and demanding high standards of our founders.
Ours is a diverse and welcoming culture with a global mindset. The attorneys and
professionals in our network are citizens of more than 60 countries. They are admitted
to practice in nearly 250 jurisdictions. They have been educated at more than 1,200
institutions, including nearly all of the world’s leading law schools. They speak more
than 75 languages, from Afrikaans to Vietnamese. Two-thirds of our attorneys are
conversant in more than one language. Nearly a third speak or read three or more.
English is our universal language.

Our policy is that, where specialist advice is required, our lawyers with the relevant
specialist skills are available to our clients, regardless of location. These skilled lawyers
are found in our fourteen global practice areas: antitrust & trade; banking & finance;
corporate, including mergers & acquisitions and securities; dispute resolution/litigation; employment law; insurance; intellectual property; international & commercial; information technology & communications; major projects and project finance; real estate, construction, environment & tourism; and tax.

For more information about how Baker & McKenzie’s global outsourcing practitioners
can assist you with your global and local outsourcing needs, please contact any of the
following attorneys.

In the Americas
Michael S. Mensik at 312.861.8941 or
Theodore Ling at 416.865.6954 or

1 McKinsey Global Institute, "Offshoring: Is it a Win-Win Game?" August 2003. See
2 A.T. Kearney, "Making Offshor Decisions: 2004 Offshore Location Attractiveness Index", 2004. See
3 Deloitte, "Making the off-shore call:The Road Map for Communication Operators" 2004. See
4 McKinsey Global Institute.
5 PWC, "A Fine Balance:The Impact of Offshore IT Services on Canada's IT Landscape", 2004. See

6 IDC, "Global Sourcing Trends Necessitate Considerations of Nearshore Sourcing in Canada," March 2004. See
7 PWC.
8 Prism Economics and Analysis prepared for the Software Human Resource Council,"Trends in the Offshoring of IT Jobs," April 2004.See

9 Public Policy Forum and ITAC Roundtable, "IT Offshore Outsourcing Practices in Canada", May 20, 2004, p.13. See
10 See
11 See
12 A.T. Kearney, p.7.
13 A.T. Kearney, p.1.
14 See Office of the Information & Privacy Commissioner for British Columbia
15 See
16 Information of the Scientific Research and Experimental Development Program can be found at
17 For information on provincial programs, see The Deloitte Booklet on SR&ED, June 2004
18 See
19 See




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