543 results found

Quebec Finance Minister Monique Jérôme-Forget tabled the 2009-2010 budget of the Government of the Province of Quebec on Thursday, March 19, 2009 (Budget) not only against the backdrop of a provincial economic recession but also that of a global financial economic crisis.

Despite rising deficits, Budget 2017 does not propose any general tax increases or other game-changing measures that were the subject of much speculation in recent weeks.

Following is a brief update of a number of current Canadian international tax issues.

In the aftermath of the Canadian government’s attempt to restrict the deduction of so-called “double dip” interest, the government established the Advisory Panel on Canada’s System of International Taxation.

On Nov. 11, 2012, after relatively swift negotiations, the Government of Canada signed a tax treaty with the Government of the Hong Kong Special Administrative Region of China and it will provide tax relief for residents of both jurisdictions and, more importantly, could encourage inbound investments to Canada from Hong Kong.

Recently, an X [formerly Twitter] user shared a post about his client, who was a UK citizen living in Spain.

A person's status as a tax resident determines the extent to which Canada may tax that person's income.

In response to COVID-19, countries have imposed health measures and travel restrictions ("Travel Restrictions") to keep the global community safe.

The federal budget tabled on February 11, 2014 contains a number of proposed amendments to Canada’s Income Tax Act intended to close perceived loopholes and increase government revenues.

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 ...

The COVID-19 pandemic has caused many employers in Canada to re-examine the extent to which they need to maintain a physical presence.

The Income Tax Act (Canada) (the "Tax Act") contains a General Anti-Avoidance Rule (the "GAAR") that disallows tax benefits arising from certain tax-motivated transactions where the Federal Government...

The following is a summary of certain fundamental tax measures contained in the Canadian federal government’s budget released on March 21, 2013.

On February 8, 2010, the Organisation for Economic Co-Operation and Development (OECD) released a public discussion draft of a report entitled "Possible Improvements to Procedures for Tax Relief for Cross-Border Investors: Implementation Package."

Our cross-border checklist highlights some of the distinctive business and legal differences associated with doing a deal in Canada.

Permanent establishment Canada analysis has become increasingly complex due to the OECD’s 2025 remote work guidance. Remote work permanent establishment Canada risk is now a central concern for businesses operating across borders and provinces.

On April 22, 2025, the U.K. Privy Council delivered a landmark decision in the appeal of Methanex Trinidad (Titan) v. The Board of Inland Revenue.

On November 24, 2016, the OECD released a multilateral convention (the multilateral instrument or MLI together with a detailed Explanatory Statement.