393 results found

The Honourable William Morneau, Minister of Finance, tabled the 2019 Federal Budget (Budget 2019) for the Government of Canada (the Government) on March 19, 2019 (Budget Day).

On June 28, 2024, the Supreme Court of Canada released its decisions in Dow Chemical Canada ULC v. Canada and Iris Technologies v. Canada,[2] which addressed the question of jurisdiction in tax matters.

The year 2020 was anything but normal with the global COVID-19 pandemic creating both human and fiscal challenges in Canada and abroad.

Le 16 avril 2024 (jour du budget), la vice-première ministre et ministre des Finances du Canada, Chrystia Freeland, a présenté le budget du gouvernement...

The Supreme Court of Canada has released its decisions on the first two cases it has heard regarding the general anti-avoidance rule (GAAR) under the Income Tax Act.

The transfer pricing adjustment rules apply when transactions undertaken by non-arm’s length parties do not reflect arm’s length terms and conditions.

The 2019 Federal Budget (Budget 2019), released on March 19, 2019 (Budget Day), was expected to provide a slew of goodies in advance of this year's election, and did not disappoint.

Le 4 février 2022, le gouvernement fédéral canadien a publié, afin de recueillir les commentaires du public, un ensemble de propositions législatives visant à mettre en œuvre un certain nombre de nouvelles mesures fiscales.

OECD released its first seven of 15 deliverables under the OECD/G20 base erosion and profit shifting (BEPS) project (the 2014 BEPS Package).

Canada's transfer pricing landscape has undergone a fundamental transformation with new rules taking effect in 2026, introducing substance-based tests and subjective comparisons that align with OECD Guidelines. How should multinational enterprises navigate these changes to ensure compliance while managing cross-border transactions involving goods, services, and intangible property within their corporate structures?

This manual describes the general options available to a U.S. investor, particularly a U.S. corporation, looking to establish or acquire a business in Canada.

On April 19, 2021, The Honourable Chrystia Freeland, Deputy Prime Minister and Finance Minister, delivered the 2021 Federal budget, titled "A Recovery Plan for Jobs, Growth, and Resilience"

On November 4, 2025 (Budget Day), the Government of Canada released its 2025 federal budget (Budget 2025), which proposes to introduce a number of noteworthy tax measures, including...

Tax considerations respecting "international mergers and acquisitions" give rise to numerous objectives, strategies, issues and obstacles.

On November 4, 2025 ("Budget Day"), Canada's Minister of Finance tabled Canada Strong: Budget 2025 ("Budget 2025"). Under the slogan...

In ExxonMobil Canada Resources Company v. The King, 2026 TCC 42, the Tax Court of Canada ruled that ExxonMobil Canada Resources Company could deduct more than $36 million in Feasibility Study Costs connected to a proposed Alaska-to-Canada natural gas pipeline project.

L'une des principales mesures est une modification de la Loi de l'impôt sur le revenu qui, si elle est adoptée, donnera à l'Agence du revenu du Canada (« ARC ») un nouvel outil efficace...