Mondaq Canada: Tax > Tax Treaties
Bennett Jones LLP
On August 29, 2019, Canada completed its domestic ratification of the OECD-sponsored Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
McMillan LLP
On June 7, 2017, Canada along with numerous other jurisdictions signed the Organisation for Economic Co-operation and Development's
Rotfleisch & Samulovitch P.C.
If you are a Canadian citizen or resident working or planning to work at sea, then it may seem counterintuitive to learn that the income you earn from that job will be subject to Canadian income tax as though it was earned here in Canada.
Rotfleisch & Samulovitch P.C.
Emigrating from Canada has a multitude of tax implications including which country can tax particular income and the Canadian tax owed for emigrating.
McMillan LLP
On May 31, 2019, as one of the main areas of focus of the ongoing work on the Base Erosion and Profit Shifting ("BEPS") project, Members of the OECD/G20 Inclusive Framework on BEPS ("Framework")
O'Sullivan Estate Lawyers LLP
A Q&A guide to private client law in Canada. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; ...
Davies Ward Phillips & Vineberg
Canada is expected to notify the OECD within the next few months that it has ratified the MLI.
Gowling WLG
Since 2012, there have been unprecedented developments in Canada and globally in the area of international tax. The sheer volume and complexity
Blaney McMurtry LLP
section 116 clearance certificate must be obtained by a non-resident vendor where there is a disposition of taxable Canadian property (TCP).
Burnet, Duckworth & Palmer LLP
The Ontario Court of Appeal has released its much anticipated second decision in Third Eye Capital Corporation v. Ressources Dianor Inc./Dianor Resources Inc.
Fasken
On June 21, 2019, one year after it was tabled in the House of Commons, Bill C-82, An Act to implement a multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting...
Stikeman Elliott LLP
Le 21 juin 2019, le projet de loi C‑82, Loi mettant en œuvre une convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base
Osler, Hoskin & Harcourt LLP
Recent international tax changes proposed by the OECD could significantly impact the cross-border activities of Canadians – particularly with respect to tax planning strategies that shift profits to low or no-tax jurisdictions.
Torys LLP
Bill C-82, An Act to implement a multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting, has received royal assent.
Rotfleisch & Samulovitch P.C.
The CRA has general powers to require persons to provide information related to a tax audit however these general powers are limited, such that, the CRA cannot require persons to provide third party documents without judicial authorization.
Rotfleisch & Samulovitch P.C.
If none of the factors are conclusive which is a very rare situation, you must ask the competent authority of each country to make a decision.
Crowe Soberman LLP
Four bounces off the rim… and in! A thundering slam dunk over the presumptive NBA MVP. Nailing two free throws in the final 0.9 seconds—sealing the first ever NBA Championship for the Toronto Raptors.
Gardiner Roberts LLP
Over the last two years, as tax rates in jurisdictions like the United States have fallen, Canada's personal and corporate tax rates continue to be calcified at the high end, internationally.
Bennett Jones LLP
On May 29, 2019, Darcy Moch, Greg Johnson and Jared Mackey of Bennett Jones participated on a witness panel before the Standing Senate Committee
Fasken
In February and March of 2019, the OECD organized a public consultation process, releasing a consultation document on February 13, 2019, inviting public comments up until March 6, 2019, and holding a conference where industry...
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Rotfleisch & Samulovitch P.C.
If you are a Canadian citizen or resident working or planning to work at sea, then it may seem counterintuitive to learn that the income you earn from that job will be subject to Canadian income tax as though it was earned here in Canada.
Rotfleisch & Samulovitch P.C.
Emigrating from Canada has a multitude of tax implications including which country can tax particular income and the Canadian tax owed for emigrating.
O'Sullivan Estate Lawyers LLP
A Q&A guide to private client law in Canada. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; ...
McMillan LLP
On May 31, 2019, as one of the main areas of focus of the ongoing work on the Base Erosion and Profit Shifting ("BEPS") project, Members of the OECD/G20 Inclusive Framework on BEPS ("Framework")
McMillan LLP
On June 7, 2017, Canada along with numerous other jurisdictions signed the Organisation for Economic Co-operation and Development's
Fasken
In February and March of 2019, the OECD organized a public consultation process, releasing a consultation document on February 13, 2019, inviting public comments up until March 6, 2019, and holding a conference where industry...
Bennett Jones LLP
On August 29, 2019, Canada completed its domestic ratification of the OECD-sponsored Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
Crowe Soberman LLP
Fans of the Toronto Maple Leafs have reason to be thrilled today. Canadian taxpayers may have reason to be a bit irritated.
Rotfleisch & Samulovitch P.C.
Your status as a tax resident determines the extent to which Canada may tax your income. Canada taxes its residents on their worldwide income.
Rotfleisch & Samulovitch P.C.
Various tax efficient vehicles are available to Canadians who purchase and hold assets, or carry out business in the United States.
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