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The effective date of the new rules is generally 60 days after the proposed regulations are finalized, although certain aspects of the new rules may be relied upon immediately.

On April 29, 2020, the Canada Border Services Agency (CBSA) launched the digital application ArriveCAN to streamline the collection of contact and health information from travellers and facilitate quarantine measures.

Tuesday marked the release of the new Liberal government's first budget.

We are beginning to see the legal enforcement fallout from the now infamous Panama Papers.

Would you bet millions of dollars on your ability to accurately predict how the IRS will interpret the tax code? That's what a plan sponsor that adopts a plan that isn't approved by the IRS does.

On June 22, 2023, the federal government significantly expanded the reporting requirements for certain so-called avoidance transactions, in particular with respect to termination agreements.

Under the federal carbon tax, proceeds collected will be returned to people in these provinces.

In Ontario, individuals may designate beneficiaries for their registered accounts—such as TFSAs, RRSPs, RRIFs, and FHSAs (see Part III of the Succession Law Reform Act, RSO 1990, c S.26 (SLRA)).

Executors play a crucial role in administering a deceased person's estate, ensuring that assets are distributed according to the will and handling various legal and financial responsibilities.

For individuals considering international relocation to or from Canada or the United States, careful preparation can help address the tax, immigration and wealth implications of establishing residence in a new country.

The line between legitimate tax planning and unsuccessful tax avoidance is indistinct. Courts routinely grapple with whether a taxpayer has crossed the line from legitimate tax planning to unsuccessful tax avoidance.

The short answer is "yes" - that the CRA may try to obtain electronic financial records from a non-resident even when they are not given the statutory authorization to ask a non-resident company for their complete financial records ...

The past month or so – and in particular the last week – all of us have experienced some very wild changes, volatility and surprises.

As discussed in prior articles, certain amendments to the Act Respecting the Québec Sales Tax announced in the 2018 Québec Budget and which related to the digital economy and electronic commerce received...

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 policies, legislation and case law.

Despite significant political headwinds, particularly from the United States, Canada's digital services tax (DST) was enacted pursuant to an order-in-council dated June 28, 2024.

As of July 6, 2021, certain fully vaccinated travellers will be able to enter Canada without a period of mandatory quarantine.