543 results found

The 2019 Canadian federal budget was released on March 19, 2019.

On June 7, 2017, Canada along with numerous other jurisdictions signed the Organisation for Economic Co-operation and Development's

In its 2015 budget, the federal government announced a commitment to implement the OECD's common reporting standards starting in July 2017 and reaffirmed Canada's commitment to introduce draft legislation in 2015.

Assuming the bill receives Royal Assent, Canada will then deposit a notice of ratification with the MLI depository

On September 21, 2007, Canada and the United States signed the long-awaited Fifth Protocol (the “Protocol”) to the Canada-US Income Tax Convention (the “Treaty”).

Action 1 of the BEPS Project is focused on tax challenges associated with digitalisation.

Since 2012, there have been unprecedented developments in Canada and globally in the area of international tax. The sheer volume and complexity

As we move from warm cottage weather to the colder gusts of wind and eventual snowfalls that are non-negotiable staples of the Canadian climate...

On November 21, 2014, as part of its Action Plan on Base Erosion and Profit Shifting (BEPS), the OECD released a discussion draft on "Follow-up work on BEPS Action 6: Preventing Treaty Abuse" (the Discussion Draft) for comments.

For individuals or corporations that are not tax residents in Canada, certain payments that they receive from Canadian sources are subject to withholding taxes.

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.

What does it mean then if you are a U.S. citizen living in Canada? Even though you duly file your Canadian tax return and report all of your income, you are still required to file a U.S. tax return...

Recently, U.S. Internal Revenue Service (IRS) and Department of Treasury officials made statements expressing the increasing focus of U.S. enforcement activity and audit scrutiny on permanent establishment issues.

The Federal Court of Appeal in Alta Energy1 held that the Appellant, a Luxembourg corporation, could properly rely on the Canada-Luxembourg Treaty.

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.

On May 19, 2020, the Canada Revenue Agency (CRA) published guidance on the tax matters below relating to restrictions on travel (Travel Restrictions) because of the COVID-19 pandemic:

On November 26, 2021, the Supreme Court of Canada released its decision in Alta Energy regarding the application of Canada's general anti-avoidance rule (GAAR) to tax treaties...

Cutting red tape has been a mantra of many governments at different levels and in a number of jurisdictions. The zeal with which it is professed to be done ...