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As outlined in our e-communications of May 21, 2019, and August 12, 2019, Québec's Ministry of Finance has introduced new rules regarding the disclosure of nominee agreements.

The CRS will require the Canada Revenue Agency (CRA) to provide information to foreign tax authorities about accounts held in Canada by residents of their jurisdictions.

The Minister of National Revenue has waived reporting requirements under Bill C-377 for periods through 2016.

On December 18, 2015, the U.S. Congress passed and President Obama signed into law major reforms to the Foreign Investment in Real Property Tax Act contained in the Protecting Americans from Tax Hikes Act of 2015.

On November 4, 2025, Canada's Minister of Finance and National Revenue, François-Philippe Champagne, tabled the Liberal Government's federal budget, Building Canada Strong, in the House of Commons (Budget 2025).

As an update to our blog on June 22, 2020, we have now received confirmation from US Customs and Border Protection (CBP) headquarters, consistent with our earlier interpretation of the President...

The Supreme Court of Canada denied leave to appeal this week from two appeals of interest to Canadian businesses and professions.

Our fifth annual Legal Year in Review contains our observations about some of the most significant legal developments affecting Canadian business over the past year and their implications for 2019 and beyond.

With global economies significantly constrained and markets everywhere in turmoil, it may be prudent to consider whether tax planning is a way in which you can use depressed fair market values to your advantage.

On February 27, 2018, Finance Minister Bill Morneau tabled in the House of Commons the Liberal Government's third budget, Equality + Growth = A Strong Middle Class ("Budget 2018").

Tired of wading through political rhetoric that never gets to the point? Moodys Private Client has summarized the tax announcements contained in the election platforms of the Liberals, Conservatives and NDP

The OECD proposes to reform transfer pricing documentation for multinational enterprises and to impose onerous country-by-country reporting obligations.

The Government of Canada previously announced that the filing deadline for Underused Housing Tax returns for the 2022 calendar year was extended from April 30, 2023, to October 31, 2023.

The public protector (or ombudsman) is appointed by the Quebec National Assembly with the mandate to "intervene . . .

This change was initially intended to align the information return filing deadline with the taxpayer's income tax return filing deadline.

On January 24, 2017, the Canada Revenue Agency (CRA) released an update to its "Guidelines for determining the tax treatment of certain exploration expenses" that were previously issued in 2007.

The Canada Revenue Agency has announced a new priority system for advance income tax ruling requests, targeting investments of at least $1 billion in Canada. This initiative aims to accelerate the tax certainty process for major investors by reducing processing times and providing binding guidance on how specific Income Tax Act provisions apply to proposed transactions.