Tax Strategy – Can-Am On-Road
Last Updated: January 1st, 2023
Table of Content
1. Scope and Purpose
2. Personal Information and Non-Personal Information
3. What Kind of Personal Information Do We Collect
4. How Do We Use Your Personal Information
5. How Do We Share Your Personal Information
6. BRP’s Legal Grounds for Processing Your Personal Information
7. How Long Do We Keep Your Personal Information
9. How Do We Protect Your Personal Information
10. Links to Third-Party Sites
11. Protecting the Privacy of Children
13. Your Rights Over Your Personal Information
1. SCOPE AND PURPOSE
Bombardier Recreational Products Inc., BRP US Inc., BRP European Distribution SA., (together with their affiliate companies and subsidiaries, "BRP", "we", "us") is a global leader in the world of powersports vehicles and propulsion systems.
2. PERSONAL INFORMATION AND NON-PERSONAL INFORMATION
(a) “Personal Information” means information about an identifiable individual; and
(b) “Non-Personal Information” means information that cannot be used to identify you (for example, aggregated statistical data).
3. WHAT KIND OF PERSONAL INFORMATION DO WE COLLECT
Information provided to us by you
We collect information you voluntarily provide to us, such as your name, language of communication, phone number, address, and email address when you want to learn more about BRP products and services, when you become the owner of a BRP product or when you contact our Consumer Services group for assistance with your BRP products or for after-sale service.
Information collected automatically
We automatically collect information about you, such as information collected by cookies and similar technologies when you use our websites or our dealers’ or distributors’ websites. We may, for example, collect information about the type of device you use to access our websites, the operating system and version, your IP address, your general geographic location as indicated by your IP address, your browser type, the webpages you view on our or our dealers’ or distributors’ websites, and whether and how you interact with content available on such websites.
Information collected from other sources
Information collected from your interactions with BRP
We have highlighted different occasions when BRP could potentially collect Personal Information from customers. The customer interactions with BRP are broken down into the following segments:
Learning about BRP
As you gather information about BRP, you may virtually or physically visit a site, browse our website, call our in-house sales representatives, physically visit a BRP-owned store, subscribe to BRP’s newsletters, participate in BRP-sponsored contests and sweepstakes or attend BRP-sponsored events. To learn more about BRP products, you may voluntarily provide Personal Information, such as your name, address and email address during these interactions. We may also collect information about you online via cookies or similar technologies when you visit our websites. Subject to our obligations under applicable anti-spam laws, we use this information to share news about events and about products offered by BRP. Additionally, IP addresses help us to better understand geographic information about visitors to our websites so that we can improve our websites for everyone.
It is our legitimate interest to process your Personal Information for these purposes.
Buying BRP products
If you decide to buy a BRP product, we offer ways for you to buy directly from us via our websites or at a BRP dealership. When you buy from us, you will be asked to provide information so that we can complete your purchase. We use this information to complete your transaction, follow up with you about your purchase, help with any delivery issues, handle returns, offer after-sale service, and other issues related to your purchase of BRP products.
Processing your Personal Information for this purpose is necessary for performance of the agreement we have with you.
Please note that we do not store any payment or credit card information. We only use payment information in connection with purchases of BRP products.
Registering your BRP products
As part of registering your BRP product for ownership, safety recall and warranty purposes, BRP will collect information such as your name, address, and email address. You are required to provide this information to register your BRP product. We collect this information to help establish ownership of individual BRP products, perform any safety recalls, and offer warranty and after-sale service to you.
It is our legitimate interest, and of vital interest to you in terms of safety recalls, to process your Personal Information for these purposes.
Getting help from BRP
From time to time, you may decide to contact our Consumer Services group for assistance with your BRP products. To be able to offer you the best service possible, we may collect certain data from you or your BRP products. We collect this information to give you the best and most efficient customer support possible.
It is our legitimate interest to process your Personal Information for these purposes.
4. HOW DO WE USE YOUR PERSONAL INFORMATION
BRP uses the data we collect to provide you with information on the BRP products and services we offer, which includes using data to improve and personalize your experience. We also use the data to communicate with you, for example, to advise you about your account, new BRP products or services available, security and other types of updates. BRP uses the data for the following purposes:
We use data to respond to customer inquiries, diagnose product problems, repair customers’ BRP products, and provide other customer care and support services.
Security, safety, and dispute resolution
We use data to protect your security and safety, to detect and prevent theft, to resolve disputes, and to enforce our agreements.
Communication, personalization, marketing and advertising
We use the data we collect to deliver and personalize our communications with you. For example, subject to our obligations under applicable anti-spam laws, we may contact you by email or other means of electronic communication to inform you about new BRP products or services, to provide you with personalized service, to update you on a support issue or to invite you to take part in a survey.
Sales and after-sales
Our sales and after-sale services will use your data to process your purchase and configure and service your BRP product. We will obtain your contact information, vehicle information, configuration details, and sales and service information when you purchase, service or repair a vehicle from or through our vehicle sales and after-sale services as part of the sale or service and will use it to provide the services you request and notify you of issues in relation to your vehicle. This information may be accessed by BRP to troubleshoot technical or other issues relating to the delivery of these services, to help continuously improve product quality, to cross-check information in certain circumstances such as in connection with warranty claims or to check if recalls have been property performed.
Employment and recruiting
When you submit a job application, we will collect and process your Personal Information for recruiting-related purposes, to manage your application, to determine if your application matches the role for which you applied, to communicate with you regarding your application or opening beyond the scope of your original application, and in order to better understand who is applying to BRP positions and how to better attract applicants for BRP vacancies.
We also use Non-Personal Information. For example, we may:
(a) collect and analyze aggregated and/or de-identified information to produce statistical data for research purposes and to develop and improve our BRP products and services, including maintaining and improving the performance of our BRP products and services, developing and adding new features or capabilities;
(c) develop aggregate analysis and business intelligence that enable us to operate, protect, make informed decisions, and report on the performance of our business.
5. HOW DO WE SHARE YOUR PERSONAL INFORMATION
The types of third parties that we share information with are:
· BRP affiliates and subsidiaries;
· Selected marketing agencies, including call centers, which execute marketing campaigns on BRP’s behalf;
· BRP authorized dealerships and distributors;
· Printing vendors;
· Recruiting agencies (solely with respect to data collected in the context of recruitment); and
BRP may also disclose and/or transfer Personal Information to a third party in the event of a proposed or actual purchase, sale (including a liquidation, realization, foreclosure, or repossession), lease, merger, amalgamation, joint venture, strategic partnership or any other type of acquisition, disposal, transfer, conveyance, or financing of all or any portion of BRP, or of any of the business or assets or shares of BRP or a division thereof, in order for you to continue to receive the same products and services from the third party.
We may also disclose Non-Personal Information in a number of circumstances including, but not limited to, the circumstances identified above.
6. BRP’S LEGAL GROUNDS FOR PROCESSING YOUR PERSONAL INFORMATION
BRP will use your Personal Information described above as permitted by the different privacy laws in the countries where we operate. As such, to the extent permitted by applicable privacy laws, BRP will abide by the following principles:
· BRP has obtained your consent;
· It is necessary for the performance of a contract;
· BRP has a legal obligation to process your Personal Information;
· There is a vital interest for a data subject;
· A task is carried out in the public interest; and
· There is a legitimate interest for BRP to process your Personal Information, except where such interest is overridden by your fundamental rights and freedoms.
BRP reserves the right to disclose Personal Information to a third party if a law, regulation, search warrant, subpoena, or court order requires or authorizes us to do so.
7. HOW LONG DO WE KEEP YOUR PERSONAL INFORMATION
Your Personal Information is retained only for as long as necessary for the purpose for which we obtained it and for any other permitted ancillary purposes. If information is needed for more than one purpose, we will retain it until the end date of the purpose with the longest duration; however, we will discontinue any use of information for purposes with earlier end dates as soon as such dates are reached.
Your Personal Information is kept secured and access is strictly limited to only those persons who need to use it for the relevant purpose.
Our retention periods are based on business needs and Personal Information that is no longer needed is either irreversibly anonymized or securely destroyed.
What is a cookie?
A cookie is a small text file placed on your computer when you visit a website. It is usually created when a new webpage is loaded.
Cookies store Non-Personal Information on your computer in order to manage your website experience, such as your web browser type. They are designed to hold a small amount of data specific to a particular user and website to allow web pages delivered to be tailored to a particular user, or some pages to contain some script which takes into consideration the data in the cookie and so is able to carry information from one visit to the website (or related website) to the next. Cookies also store preference information to customize your website experience. Most web browsers allow you to control cookies through their settings preferences.
Cookies and other tracking technologies used on BRP’s websites
Strictly Necessary Cookies
Always Active – These cookies are necessary for the functioning of the website. They are in response to actions you have taken such as log-ins, language preferences, browser settings, and auto-fill forms. You can set your browser to alert you when these cookies are being used or to block them. Please be aware that some parts of the website may not work if you block these cookies.
These cookies are used by BRP and Facebook to measure, build, and improve Facebook advertising audiences. This works by uniquely identifying your browser and device and ensuring that BRP displays its Facebook advertising campaigns to users that would be interested in such advertising. This is done by analyzing which content is interacted with by a user.
These cookies are used by BRP and third parties to build a profile of your interests, show you relevant communications, as well as to understand the performance of the advertising. They track information such as browser and device identifiers, the number of unique visitors, the number of clicks on ads, and most recently loaded pages. They are also used to build consumer profiles, including showing ads based on products that are viewed or acts that have been taken on BRP websites. By disabling these cookies, you will not receive a targeting advertising experience across different websites.
These cookies are used by BRP and third parties to create audiences that include lists of users who have interacted with the BRP website in a particular fashion. These cookies do not contain any identifiers nor any personal identifiable information.
Your cookie settings
You can completely disable some or all cookies in the advanced settings of your browser at any time. For more information on how to disable cookies.
Clear GIFs (a.k.a. web beacons, web bugs or pixel tags) are tiny graphics with a unique identifier, similar in function to cookies. In contrast to cookies, though, clear GIFs are embedded invisibly on web pages, not stored on your hard drive. These “images” are automatically loaded to your browser/device when you visit our website or open an html format email message from us, thereby letting us know if a certain page was visited or an email message was opened. Clear GIFs allow us to record simple user actions related to our websites and to email communications received from us, to help us determine the usage and effectiveness of our site and communications. We might use clear GIFs to track the activities of our visitors, help us manage content, and compile statistics about usage. We and our third-party service providers also might use clear GIFs in HTML e-mails to our customers, to help us track e-mail response rates, identify when our e-mails are viewed, and track whether our e-mails are forwarded. These can be blocked either by using a third-party application such as Ghostery or, in the case of emails, by changing your settings to prevent images from being downloaded (where your email client supports this functionality).
We use automated devices and applications, such as Google Analytics.
9. HOW DO WE PROTECT YOUR PERSONAL INFORMATION
BRP makes commercially reasonable efforts to ensure that Personal Information collected from you is protected against loss and unauthorized access. This protection applies in relation to information stored in both electronic and hard copy format. Access to your Personal Information is restricted to individuals who have a business need consistent with the reason the information was provided. In addition, BRP employs generally accepted information security techniques, such as firewalls and access control procedures, to protect Personal Information against loss and unauthorized access.
Where we use service providers who might have access to your Personal Information, we require them to have privacy and security standards that are comparable to ours. We use contracts and other measures with our service providers to maintain the confidentiality and security of your Personal Information and to prevent it from being used for any other purpose.
International transfers of Personal Information
For Personal Information involving European Union citizens, transfers of Personal Information outside the European Union will be carefully reviewed prior to the transfer to ensure that they fall within the limits imposed by the General Data Protection Regulation 2016/679 (GDPR). This depends partly on the European Commission’s judgement as to the adequacy of the safeguards for Personal Information applicable in the receiving country and this may change over time. In these situations, when your Personal Information is disclosed to a third party in a receiving country that does not benefit from an adequacy decision, BRP incorporates Standard Contractual Clauses (SCCs) into contracts with these third parties. SCCs are written engagements between parties that are used as an appropriate ground for Personal Information transfers from the EU to third countries in order to provide appropriate data protection safeguards.
BRP incorporates the SCCs that are annexed to the European Commission’s Implementing Decision 2021/914 of 4 June 2021 for the transfer of Personal Data to third countries pursuant to GDPR, as well as the SCCs as amended by the International Data Transfer Addendum as issued by the UK Information Commissioner’s Office under S119A (1) Data Protection Act 2018.
Hereby, as of December 27th, 2022, these SCCs are incorporated to the contracts between BRP and all third parties who manage Personal Information on its behalf by reference.
10. LINKS TO THIRD-PARTY SITES
11. PROTECTING THE PRIVACY OF CHILDREN
BRP’s websites are not targeted to or intended for use by children. We do not knowingly collect Personal Information from children under the age of 16. Children under 16 years of age should not register nor provide BRP with any personally identifiable information without the consent of a parent or legal guardian.
13. YOUR RIGHTS OVER YOUR PERSONAL INFORMATION
You can ask BRP what Personal Information we hold about you, and you can ask us to correct it if it is inaccurate.
You can ask us to stop sending you commercial communications. The simplest way to do so is to withdraw your consent, which you can do at any time, either by clicking the unsubscribe link at the end of any newsletter and commercial communications, or by emailing, writing or telephoning us using the contact information below. Please note however that when you do so, you are withdrawing your consent from receiving commercial communications from BRP, but you might still continue to receive commercial communications from the dealerships and distributors, who have their own independent consent management.
You can ask us to completely stop processing your Personal Information, and/or to erase it from our database. Please note that any request to stop the processing of your Personal Information or to be erased from our database will not be applicable when BRP has the obligation to communicate with you for health or safety related matter, such as safety recall or warranty matters regarding your BRP product(s).
For any of your requests, BRP may require relevant information or details in order to properly authenticate you.
MAIL: Bombardier Recreational Products Inc.
Attention: Legal Services
726, St-Joseph Street
We are committed to working with you to obtain a fair resolution to any complaint or concern you may have about our use of your Personal Information. If, however, you believe that we have not been able to assist with your complaint or concern, you may have the right to lodge a complaint with the data protection authority in your country (if one exists in your country) or supervisory authority
We are committed to working with you to obtain a fair resolution to any complaint or concern you may have about our use of your Personal Information. If, however, you believe that we have not been able to assist with your complaint or concern, you may have the right to lodge a complaint with the data protection authority in your country (if one exists in your country) or supervisory authority.
Privacy Notice for California and Virginia Residents
Information We Collect and Process
We process the following categories of Personal Information as indicated with a “yes” below:
Whether we collect it or not?
Whether we disclosed it in the preceding 12 months or not?
Whether we disclosed it for a business purpose in the preceding 12 months or not?
Category A – Identifiers
A real name, IP address, postal address, email address, social security number, driver’s license number or other similar identifiers.
Category B – Personal Information as defined in the California Civil Code Section 1798.80(e) and/or any information that identifies, relates to, describes, or is capable of being associated with, a particular individual
A name, signature, contact information such as address and telephone number, employment, employment history, or financial information.
But we do not store any payment or credit card information. We only use payment information in connection with purchases of BRP products.
Category C – Characteristics of Protected Classification under California, Virginia or federal law
We have access to age brackets and gender information on an aggregated basis through Google Analytics, which we use for statistical purposes.
Category D - Commercial information
Transaction information, purchase history such as records of vehicles, product or services purchased or other purchasing or consuming histories or tendencies, financial details and payment information.
But we do not store any payment or credit card information. We only use payment information in connection with purchases of BRP products.
Category E - Biometric information
Fingerprints and voiceprints.
Category F - Internet or other electronic network activity information
Browsing history, search history, online behavior, interest data, and interactions with our and other websites, applications, systems and advertisements.
Category G - Geolocation data
Category H - Audio, electronic, visual and similar information
Service call recordings, images and 3D models created in connection with our business activities.
Category I - Professional or employment-related information
Occupation, job title, or professional association membership information.
Category J - Education information
Education level on the basis of postal codes.
Category K - Inferences drawn from any of the Personal Information listed above
To create a profile or summary about, for example, an individual’s preferences and likelihood to purchase our vehicles, products or services.
Categories A, B, C, D, F, G and K could constitute sensitive Personal Information, depending on the nature of the services and the context.
Use of Personal Information
Disclosing Personal Information
Retention of Personal Information
Sales of Personal Information
We do not sell your Personal Information to third parties for their commercial purposes, except when you specifically allow us to do so.
In the preceding twelve (12) months, we have not sold any Personal Information. Please also note that any third parties who would purchase the Personal Information we hold, would be prohibited from reselling it unless you have received explicit notice and an opportunity to opt-out of further sales.
Your Rights and Choices
CCPA and CPRA:
(a) Right to request that we disclose to you:
(i) if we process your Personal Information and, where applicable, the categories of personal information we collected about you and the categories of sources from which we collected such information;
(ii) the specific pieces of personal information we collected about you;
(iii) the business or commercial purpose for collecting Personal Information about you; and
(iv) the categories of personal information about you that we shared or disclosed and the categories of third parties with whom we shared or to whom we disclosed such information in the preceding 12 months.
(b) Right to request that we delete (and direct our service providers to delete) Personal Information we collected from you subject to certain exceptions. We may deny your deletion request in certain circumstances, including for health or safety related matters, such as safety recall or warranty matters regarding your BRP product(s), in order to comply with a legal obligation or as otherwise provided for in the CCPA and CPRA.
(c) Right to not be discriminated against in pricing and services because you exercise any of your rights under the CCPA and CPRA. BRP does not offer financial incentives or price or service differences to consumers in exchange for the retention or sale of a consumer’s personal information.
(d) Right to direct us not to sell or share your Personal Information at any time (the “right to opt-out”).
(e) Right to direct us to limit our use and disclosure of sensitive personal information at any time, to that use which is necessary to perform the services or provide the goods.
(f) Right to request that we correct inaccurate Personal Information about you, taking into account the nature and the purposes of processing of the Personal Information.
(g) Right to not be retaliated against for exercising your rights.
You have all the above rights, as well as the following:
(a) Right to obtain a copy of your Personal Information that you have previously provided us in a portable and, to the extent technically feasible, readily usable format, where the processing is carried out by automated means.
(b) Right to opt out of the processing of your Personal Information for purposes of targeted advertising, sale of your Personal Information or profiling in furtherance of decisions that produce legal or similarly significant effects concerning you.
Exercising Your Rights
You can exercise your rights described above, by submitting a verifiable consumer request to us either:
· by email at firstname.lastname@example.org; or
· by calling us at 1-888-272-9222.
To exercise the right to opt-out and limit the use and disclosure of sensitive Personal Information, you may submit a request to us by clicking here: Do Not Sell or Share My Personal Information or here: Limit Use and Disclosure of Sensitive Personal Information. Once you make an opt-out request, we will wait at least 12 months before asking you to reauthorize Personal Information sales.
Only you or a person registered with the California Secretary of State that you authorize to act on your behalf, may make a verifiable consumer request related to your Personal Information. You may be required to submit proof of your identity for these requests to be processed as a verifiable consumer request and we may not be able to comply with your request if we are unable to confirm your identity or to connect the information you submit in your request with Personal Information in our possession.
You may only make a verifiable consumer request for access or data portability twice within a 12-month period. We will respond to a verifiable consumer request within 45 days of its receipt. If we require more time (up to 90 days), we will inform you of the reason and extension period in writing.
We do not charge a fee to process or respond to your verifiable consumer request unless it is excessive, repetitive, or manifestly unfounded. If we determine that the request warrants a fee, we will tell you why we made that decision and provide you with a cost estimate before completing your request.
You may appeal our refusal to take action on a request within a reasonable period of time after you have been notified of our decision. To exercise your right of appeal, you may send an email at email@example.com or call us at 1-888-272-9222.
Last Updated: 12/19/2017
BRP’S APPROACH TO TAX
PREPARED IN ACCORDANCE WITH THE REQUIREMENTS OF THE FINANCE ACT 2016 SCHEDULE 19
This approach applies to BRP Recreational Products UK Ltd., an entity performing commercial representation services in the UK.
BRP Recreational Products UK Ltd. is ultimately a subsidiary of BRP Inc. (“BRP”), a Canadian public company, listed on the TSX under the symbol “DOO”.
Given the limited size and complexity of BRP Recreational Products UK Ltd.’s operations, the tax risks, which are mainly related to compliance risk or operational risk, are minimal and largely procedural.
Risk management and governance in relation to UK taxation
The governance of our business is led by BRP’s Board of Directors, which is committed to ensuring that BRP continues to meet its business, financial and sustainability objectives. The Board of Directors also has overall responsibility for governance, risk management and taxation strategy.
The Chief Financial Officer (“CFO”) and the Director International Taxation are key to ensuring that the tax approach is achieved. Together they are responsible for the management of all taxes which impact the business including all taxes arising in respect of transactions. Day to day administration of these taxes is delegated to appropriately qualified individuals of the Finance team, with appropriate internal review procedures and the input of qualified external tax advisors where necessary. Procedures are regularly reviewed to ensure the processes are up to date and in order to identify, manage and mitigate tax risks.
The CFO and the Director International Taxation report to the Audit Committee on BRP’s tax affairs and risks at least once a year, and appropriate oversight is provided to the Board of Directors by the Audit Committee.
Attitude towards tax planning and level of risk
We engaged in efficient tax planning and operating model that support our business and reflects commercial and economic activity. We do not engage in artificial tax arrangements.
Transactions between BRP’s entities are conducted based on the arm’s length principle.
Tax incentives and exemptions are sometimes implemented by governments and fiscal authorities in order to support investment, employment and economic development. Where they exist, we seek to apply them in the intended manner.
The level of risk which BRP accepts in relation to UK taxation is consistent with its overall objective of achieving certainty in the group’s tax affairs. At all times, BRP seeks to comply fully with its regulatory and other obligations and to act in a way which upholds its reputation as a responsible corporate citizen. In relation to any specific issue or transaction, BRP’s Board of Directors is ultimately responsible for the management of risks, including tax risks.
Relationship with tax authorities and HMRC
We are committed to maintaining an open, transparent and collaborative approach to our dealings with tax authorities and HMRC.
We take care of ensuring that our tax affairs are reported accurately. If we were to identify an error in a submission made to HMRC, we would seek to voluntarily disclose it, quantifying the effect of the error and paying any additional tax, interest and penalties that may become due as a result.
This approach applies from the date of publication until it is superseded.