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The taxpayer's victory is now complete and multinational enterprises around the world can breath a little easier.

On October 29, 2024, the Canada Revenue Agency (CRA) released a statement providing for a continuation of an existing exemption, exempting bare trusts from having to file a T3 Income Tax and Information Return...

Davies Partner Abraham Leitner discusses the impact of the OECD’s recommendations on a number of structures commonly seen in Canada-U.S. cross-border financings.

Crowe Soberman tax partner, Karen Slezak, joined BNN for Talking Tax to answer viewers' tax and planning questions.

The U.S. Treasury Department and the Canadian government both announced today that Canada and the United States have signed an intergovernmental agreement to implement the provisions of FATCA.

The Minister of Finance and the U.S. Secretary of the Treasury signed the fifth protocol to the Canada-United States Income Tax Convention on September 21, 2007. The Protocol contains a number of new technical rules.

On July 29, 2016, the Department of Finance Canada released for public comment a package of draft legislative proposals and explanatory notes relating to a number of measures announced in the 2016 federal budget.

On Thursday, October 19, 2017, the Department of Finance announced that it will not pursue its proposed measures targeting transactions which are intended to convert income into capital gains

There are no immediate tax implications for Canadian employees when the options are granted or when the options vest.

Although, FES 2016 was predicted to be more substantial than typical fiscal updates, there were no new tax changes announced.

As widely anticipated, Budget 2016 included major increases to program spending and tax expenditures, with measures that targeted seniors, students, and families with children.

As the federal government gets ready to table the federal budget, which will be released on April 16, 2024 (Budget Day), and the tax community weighs in on the tax measures expected to be unveiled...

Lawson Lundell lawyers Gareth Williams and Nancy Diep had an article published in the June edition of the Canadian Tax Foundation's Perspectives on Tax Law & Policy titled, "Canada's Digital...

A popular estate planning tool in Canada is under review by Canada’s Department of Finance as part of Economic Action Plan 2013.

The Department of Finance yesterday announced proposed amendments to the Income Tax Act and Income Tax Regulations as a legislative response to certain court decisions that were unfavourable to the Canada Revenue Agency.

Selon un rapport du Clean Prosperity and The Transition Accelerator, les mesures américaines garantiraient jusqu'à 20 fois plus de soutien gouvernemental pour les usines de batteries...

In "Heron Bay Investments Ltd. v. The Queen", the Tax Court considered whether a $3.77 million non-recourse demand loan made in 1994 by Heron Bay to another corporate group member met the criteria for deductibility under the Income Tax Act (Canada) as either a doubtful debt or a bad debt in Heron Bay’s 1995 taxation year.