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Searching Content indexed under Inheritance Tax by Osler, Hoskin & Harcourt LLP ordered by Published Date Descending.
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Tax Technical Bill Receives Royal Assent
The most significant Canadian tax technical bill in over a decade is now law, receiving royal assent on June 26, 2013.
Canada
9 Jul 2013
2
Canada's First Tax Information Exchange Agreement Enters Into Force
On January 1, 2011, Canada’s first tax information exchange agreement (TIEA), between Canada and the Netherlands Antilles, entered into force.
Canada
7 Jan 2011
3
Tax Court of Canada Rules U.S. Limited Liability Company is Treaty Resident
On April 8, 2010, the Tax Court of Canada held that a U.S. limited liability company (LLC) was "liable to tax" in, and therefore a resident of, the United States for purposes of the "Canada-United States Income Tax Convention" (the Treaty).
Canada
26 Apr 2010
4
Deadline For Foreign Affiliate Elections Is Fast Approaching
The Budget and Economic Statement Implementation Act, 2007 (Bill C-28) received Royal Assent on December 14, 2007. Bill C-28 contained significant amendments to the rules in the Income Tax Act (Canada) applicable to foreign affiliates of Canadian taxpayers.
Canada
 
11 Jun 2008
5
Canadian Transfer Pricing Developments Multinationals Should Know About
Prompted by government concerns about the depletion of Canada’s tax base, tax authorities here are now using transfer pricing principles as a primary audit tool to evaluate – and challenge – income allocation to Canada by multinationals. As a result, virtually all cross-border business activities between related parties are now subject to transfer pricing audits. Here, we look at some of the key areas tax authorities are zeroing in on.
Canada
16 Jul 2004
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