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Update On Implementation Of The Multilateral Instrument In Canada
Canada signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting [PDF] ― also known as the Multilateral Instrument or MLI
8 May 2019
Budget Briefing 2015
Canada’s Economic Action Plan has been underpinned by prudent fiscal management and the Government’s low-tax plan for families and businesses.
22 Apr 2015
OECD Proposes Revisions To Tax Treaties To Prevent "Treaty Abuse"
The OECD released a discussion draft for public consultation, BEPS Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances.
19 Mar 2014
The Government Of Québec Unveils Proposals To Preserve Head Office Jobs In The Province
On February 20, 2014, the government of Québec tabled its 2014-2015 budget in which it stated that it may enact amendments to Québec’s Business Corporations Act intended to protect Québec incorporated businesses from unsolicited take-over bids, as well as tax incentives intended to encourage businesses to establish and maintain head offices in the province of Québec.
6 Mar 2014
Implications For Private Equity Funds Of Canada’s Budget 2014 Proposed Anti-Treaty-Shopping Measures
This Update concerns a measure proposed in Canada’s federal budget for 2014, tabled by the Minister of Finance on February 11, 2014, relating to treaty shopping that may affect private equity funds investing in Canada through treaty-based holding companies.
14 Feb 2014
Budget Briefing 2013 - Personal Income Tax Measures
The individual lifetime capital gains exemption limit of $750,000 will be increased to $800,000 effective for the 2014 taxation year, and will be indexed to inflation for taxation years after 2014.
8 Apr 2013
Important Reminder - New U.S. Information Return Filing Deadline On January 17, 2012
As of January 1, 2011, U.S. and non-U.S. corporate issuers of certain securities were subject to new U.S. information reporting obligations. The deadline for filing this information return for 2011 was extended to January 17, 2012.
18 Jan 2012
Granting Restricted Stock In The U.S.? 83(b) Election News
When restricted stock is transferred to a U.S. taxpayer in connection with the performance of services, Internal Revenue Code Section 83(b) allows the recipient to accelerate the taxable event to the time of transfer, rather than the time that restrictions lapse (vesting).
5 Dec 2011
U.S. Legislative Update: The Tax Increase Prevention and Reconciliation Act of 2005
On May 17, 2006, the President signed into law the Tax Increase Prevention and Reconciliation Act of 2005 (the Act). Touted as a $70 billion dollar "tax-cut package", the Act amends the Internal Revenue Code of 1986, as amended (the Code) by, among other things, extending certain temporary tax reductions and also implementing several new substantive provisions. This update provides a summary of some of the most noteworthy provisions of the Act, some of which are noteworthy cross-border developme
United States
13 Jun 2006
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