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Planning a move abroad, wintering in the U.S., or answering a CRA letter about your status? Everything turns on one question: are you a Canadian resident for tax purposes? Canada taxes on residence, whereas the U.S. taxes on citizenship.

The Canadian Federal Court heard oral arguments on August 4 and 5 in a lawsuit that challenges the law that implements the intergovernmental agreement between Canada and the U.S. relating to the Foreign Account Tax Compliance Act.

The OECD recently provided its Action Plan on Base Erosion and Profit Shifting to the G20, which contains 15 specific recommendations for international tax reform.

Although overshadowed by the January death of David Bowie, which was featured in Tax Notes, more relevant for advisers and tax wonks is the death of the Eagles' Glenn Frey eight days later.

Canada’s tax treaties with foreign countries routinely include a variety of anti-abuse or treaty shopping provisions aimed at those structures or transactions utilized to improperly access treaty benefits.

La Cour canadienne de l'impôt a décidé dans la décision Alta Energy Luxembourg S.A.R.L. v. Her Majesty the Queen qu'une société résidente du Luxembourg peut se prévaloir des avantages...

The Fifth Protocol (the Protocol) to the Canada-United States Income Tax Convention (the Treaty) was released with much fanfare on September 21, 2007. Canada and the U.S. have independently entered into a multitude of bilateral tax treaties that tend to follow the Organisation for Economic Co-operation and Development (OECD) Model Tax Convention.

The March 28, 2023 Federal Budget proposed numerous measures previously discussed in our Firm commentary, prepared on Budget night. This article expands on our initial analysis of the proposed amendments to the GAAR.

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.

Canada's Department of Finance ("Finance") released Canada's federal budget for 2018 ("Budget 2018") on February 27, 2018 ("Budget Day").

While international tax treaties allocate taxing authority between sovereign nations according to a taxpayer's place of residence, the cross-border nature of the digital economy raises...

The billionaire co-founder of Facebook, the only American member of Monty Python, a Civil Rights Leader with a Ph.D. from Harvard, the founder of Carnival Cruise Lines and owner of the Miami Heat NBA franchise, . . .

Canadian citizens and residents may be exposed to U.S. estate, gift, and generation-skipping transfer tax on the value of certain property gifted or transferred during lifetime or on death.

Dans l'affaire Milgram Foundation c. Canada (Procureur général) (2024 CF 1405), la Cour fédérale du Canada a statué que la décision de l'Agence du revenu du Canada (ARC)...

La Cour canadienne de l'impôt examine si une société britannique agissant comme intermédiaire dans une transaction de sous-location de chaînes d'amarrage était le bénéficiaire effectif des paiements de loyer, déterminant ainsi les obligations de retenue d'impôt d'une société canadienne. L'affaire explore les critères de possession, usage, maîtrise et risque pour établir le statut de bénéficiaire effectif dans le contexte de

Compte tenu de la crise de la COVID-19 et des interruptions de déplacement décrétées par le Canada et d'autres juridictions ainsi que par les entreprises.