393 results found

The Honourable Chrystia Freeland, Deputy Prime Minister and Minister of Finance, tabled the Fall Economic Statement 2022 on November 3, 2022. The Statement includes an announcement...

The OECD has been working on a two-pillar approach to international tax reform: (a) Pillar One...

In the 2025 Federal Budget, the Canadian government confirmed that it intends to proceed with measures with respect to non-compliance with information requests...

On July 23, 2026, the Canadian federal government released draft legislation to implement various tax measures, update certain previously released draft legislation and make certain technical changes (July 2026 proposals).

Effective January 1, 2005, the Toronto Stock Exchange (the "TSX") has amended the <I>Toronto Stock Exchange Company Manual</I>. These amendments are intended to provide issuers, investors and their respective advisors with a complete and transparent set of standards and practices that will give more certainty when planning and completing transactions.

Recent press reports suggest that the Canadian beer industry is in trouble. A shrinking consumer base depressed prices, smoking by-laws and industry consolidation are just some of the long-term threats faced by brewers. Short-term factors such as the NHL lockout and unseasonably cold temperatures have also contributed to disappointing recent quarterly results.

Le paysage fiscal canadien connaît des transformations majeures avec l'élargissement des pouvoirs de vérification de l'ARC, l'utilisation accrue de l'intelligence artificielle dans l'administration fiscale, et la mise en œuvre d'un nouveau régime de prix de transfert. Les entreprises doivent également naviguer les implications fiscales complexes des tarifs douaniers canado-américains et comprendre les récentes décisions judiciaires qui façonnent l'interpr

On October 13, 2017, the Federal Court of Appeal released its highly anticipated decision in Univar, finding that the General Anti-Avoidance Rule (GAAR)...

There are very few Canadian tax cases involving transfer pricing.

The OECD recently released blueprint reports on Pillar One and Pillar Two and launched a public consultation process on its two-pillar approach to international tax reform, with comments ...

Le 3 novembre 2022, la vice-première ministre et ministre des Finances Chrystia Freeland a présenté l'Énoncé économique de l'automne 2022 ...

Employers that want to provide defined contribution pension plans (DCPPs) face administrative and other challenges not found with defined benefit pension plans (DB Plans). Many of these challenges stem from a lack of clarity in the law on DCPPs and legal issues, ranging from improper member communications to structuring funding arrangements, can arise.

The Tax Court of Canada recently released a detailed transfer pricing decision in ExxonMobil Canada Resources Company v. His Majesty the King (ExxonMobil).

Effective September 14, 2005, National Instrument 45-106 – Prospectus and Registration Exemptions (NI 45-106), adopted by way of regulation, introduces important changes to the Québec securities regulatory framework effectively replacing the prospectus and registration exemptions previously contained in the Securities Act (Quebec) (the Act) with a nationally harmonized set of exemptions that, for the most part, mirrors the regime currently in force in Ontario.

In February and March of 2019, the OECD organized a public consultation process, releasing a consultation document on February 13, 2019, inviting public comments up until March 6, 2019, and holding a conference where industry...

McMillan LLP is pleased to present our podcast series "Black History, Black Futures," which will be released throughout February as part of our Black History Month commemoration.

This paper provides a brief legislative and case law update on the Harmonized Sales Tax and the Goods and Services Tax in the context of real estate transactions.

With the Canada Revenue Agency deploying massive resources to crack down on perceived tax avoidance, it's now more important than ever to stay up to date with new CRA...