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Searching Content indexed under Income Tax by Osler, Hoskin & Harcourt LLP ordered by Published Date Descending.
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1
Deadline To Disclose Nominee Agreements To Revenue Québec Has Been Extended
On May 17, 2019, the Ministère des Finances du Québec (the Ministry) released Information Bulletin 2019-5 announcing, among other things, new mandatory disclosure requirements
Canada
28 Aug 2019
2
Impact Of Recent International Tax Developments On Canada
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.
Canada
5 Jul 2019
3
Canadian Government Introduces Tax Legislation Applying To Employee Stock Options Granted On Or After January 1, 2020
On June 17, 2019, the Canadian government tabled a Notice of Ways and Means Motion with proposed amendments to the Income Tax Act (Canada)
Canada
2 Jul 2019
4
Canada Proposes Changes To Withholding Tax On Dividend Equivalent Payments
The Canadian federal budget (Budget 2019) tabled on March 19, 2019 (Budget Day) contains important tax changes relevant to participants in the stock lending market
Canada
30 Apr 2019
5
Federal Court Of Appeal Holds Canada Revenue Agency Does Not Have The Power To Compel Oral Interviews During Audit
The Canada Revenue Agency (CRA) has increasingly requested oral interviews during audits, particularly in transfer pricing audits. In Minister of National Revenue v. Cameco Corporation,
Canada
17 Apr 2019
6
Osler Submission To OECD On Public Consultation Document Addressing The Tax Challenges Of The Digitalisation Of The Economy
Osler made a submission [PDF] to the OECD in response to its February 13, 2019 public consultation document on the possible solutions to the tax challenges of digitalization (the 2019 Public Consultation Document).
Canada
18 Mar 2019
7
New U.S. Anti-Hybrid Rules: A Primer
On December 20, 2018, the U.S. Department of the Treasury (the Treasury Department) released proposed regulations under new Section 267A of the U.S. Internal Revenue Code
Canada
18 Jan 2019
8
The Slow Burn Of U.S. Tax Reform
From the moment of its enactment on December 22, 2017, the U.S. tax reform legislation commonly referred to as the "Tax Cuts and Jobs Act" (the "TCJA") signalled a seismic shift in U.S. tax policy.
Canada
21 Dec 2018
9
Doing Business In Canada
Interested in starting or expanding a business in Canada?
Canada
2 Oct 2018
10
The Brave New (Tax) World: What Canadians Should Know About U.S. Tax Reform
Now that U.S. tax reform has been enacted into law, we are at the beginning of a major reset in how U.S.-Canadian cross-border tax planning will be done.
Canada
9 Jan 2018
11
Government Of Canada Tests The Limits Under The Income Tax Act In 2017
In 2017, the Canada Revenue Agency (the CRA) pursued litigation which tested the limits of its powers under the Income Tax Act.
Canada
3 Jan 2018
12
U.S. Tax Reform For Busy Canadians (Part 2 – Senate Update)
One week after the House released its draft tax bill, the U.S. Senate Finance Committee released a 253-page summary of its tax reform proposals (the Senate Summary) on November 9....
Canada
21 Nov 2017
13
U.S. Tax Reform For Busy Canadians
The release of H.R. 1, or the Tax Cuts and Jobs Act [PDF], by the U.S. House Committee on Ways and Means on November 2 marks the beginning of what will surely be a raucous and frantic push...
Canada
13 Nov 2017
14
Federal Court Of Appeal's Univar Decision Provides Guidance On How To Apply The GAAR
On October 13, 2017, the Federal Court of Appeal released its highly anticipated decision in Univar, finding that the General Anti-Avoidance Rule (GAAR)...
Canada
1 Nov 2017
15
Federal Court Of Appeal Denies CRA Routine Access To Tax Accrual Working Papers
On March 30, 2017, the Federal Court of Appeal (FCA) released its decision in BP Canada Energy Company v. MNR (2017 FCA 61), dealing with whether the Minister of National Revenue...
Canada
7 Apr 2017
16
Federal Budget Briefing 2017
The Honourable Bill Morneau, Minister of Finance (the Minister), tabled the Liberal government's second budget on March 22, 2017 (Budget 2017).
Canada
23 Mar 2017
17
Budget Briefing 2016
The Honourable Bill Morneau, Minister of Finance, tabled the Liberal government's first budget on March 22, 2016 (Budget 2016).
Canada
31 Mar 2016
18
Taxpayer Wins Interest Deductibility Case At Federal Court Of Appeal: The TDL Group Co. v. The Queen, 2016 FCA 67
Although not mentioned in the reasons from the FCA, the ultimate purpose of these transactions was to fund a long-term expansion of Tim Hortons in the U.S.
Canada
15 Mar 2016
19
U.S. Treasury Releases New Model Tax Treaty
The U.S. Treasury has released a revised model bilateral income tax treaty (the 2016 Model Treaty) which is a significant update to the 2006 model treaty.
Canada
25 Feb 2016
20
Canada's Finance Minister Clarifies Timing Of Tax Proposals Relating To Stock Options
Earlier today, the Canadian Government released its Update of Economic and Fiscal Projections 2015.
Canada
23 Nov 2015
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