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  • Article

    CRA Prescribed Rate Rising – How Will You Be Impacted?

    The Department of Finance confirmed that the prescribed interest rate will be 8% in the first quarter of 2023. The rate increase will impact those who owe money to the Canada Revenue Agency (CRA)...
    CanadaTax
    Crowe
    Crowe
  • Article

    Cross-Border Takeaways From The 2021 Federal Budget

    Earlier this year, Finance Minister Chrystia Freeland tabled Budget 2021. This budget is Minister Freeland's first as Finance Minister, as well as Canada's first since the COVID-19 pandemic began...
    CanadaTax
    Torys
    Torys
Article

Finance Quebec Released Measures To Deal With Aggressive Tax Planning

On May 17, 2019, Finance Quebec released measures to deal with combating aggressive tax planning.
CanadaTax
Spiegel Sohmer
Spiegel Sohmer
  • Article

    Finance Releases Draft Legislation For Issuers Of Flow-Through Shares

    On December 16, 2020, the Department of Finance (Canada) released draft legislative proposals to implement certain proposals announced on July 10, 2020.
    CanadaTax
    Cassels
    Cassels
  • Article

    New GST/HST Rules For Collection Of Tax On Sales Of Carbon Emission Allowances

    On June 27, 2018, Department of Finance Canada released draft technical changes to the GST/HST rules applicable to sales of carbon emission allowances (cap-and-trade systems).
    CanadaTax
    Stikeman Elliott LLP
    Stikeman Elliott LLP
  • Article

    Urgent Advisory: Commence Voluntary Disclosures Before The End Of 2015

    Data from the Canada Revenue Agency ("CRA") confirms that voluntary disclosures ("VDs") of offshore assets, gains and income hit record levels in 2015.
    CanadaTax
    Gowling WLG
    Gowling WLG
  • Article

    Cryptocurrency Taxation Update

    On May 17, 2019, the Department of Finance ("Finance") released proposals to amend the Excise Tax Act (Canada) to treat certain virtual currency as a financial instrument for GST/HST purposes.
    CanadaTechnology
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    Financial Institutions: OSFI's Heightened Cyber Security Incident Reporting Obligations Now In Effect

    On January 24, 2019, the Office of the Superintendent of Financial Institutions published the Technology and Cyber Security Incident Reporting Advisory.
    CanadaTechnology
    McMillan LLP
    McMillan LLP
  • Article

    Le métavers (Video)

    L'introduction d'Internet dans nos vies il y a quelques dizaines d'années a forcé les entreprises à s'adapter; aujourd'hui, c'est le métavers qui pourrait en venir à faire...
    CanadaTechnology
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    The First FinTech Stock Index Is Announced

    The first major index devoted solely to U.S. publicly traded financial technology companies is here. According to recent articles by BusinessWire and the Wall Street Journal, investment bank Keefe, Bruyette & Woods (KBW), together with Nasdaq Inc. are now offering the "KBW Nasdaq Financial Technology Index".
    CanadaTechnology
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    The OSC's FinTech Hackathon: A Hint Of What's To Come?

    As part of the Ontario Securities Commission's "OSC LaunchPad" initiative, more than 120 members of the FinTech community were brought together in late 2016 to find solutions to capital markets...
    CanadaTechnology
    Stikeman Elliott LLP
    Stikeman Elliott LLP
  • Article

    Security Interests In Railcars: A Canadian Overview

    Based on industry reports, it is expected that railcar leasing activities in Canada and throughout North America will continue to increase in 2013.
    CanadaTransport
    Cassels
    Cassels
  • Article

    Wealthsimple Announces $114 Million Investment

    On October 14, 2020, Toronto-based FinTech startup Wealthsimple announced that it had raised C$114 million in equity financing. Following the raise, Wealthsimple claims it has reached a unicorn valuation of C$1.4 billion.
    CanadaWealth Management
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    FINTRAC Advisory Concerning Financial Transactions Related To High-Risk Countries Identified By FATF

    On April 29, 2024, the Financial Transactions and Reports Analysis Centre (FINTRAC) issued an updated advisory (the "Advisory") concerning financial transactions related to countries identified...
    GlobalFinance and Banking
    Goodmans LLP
    Goodmans LLP
  • Article

    British Columbia High-Cost Credit Rules Come Into Effect On May 1, 2022

    On May 1, 2022, British Columbia will become the fourth Canadian province (along with Alberta, Manitoba and Quebec) to regulate high-cost credit products.
    CanadaConsumer Protection
    Aird & Berlis LLP
    Aird & Berlis LLP
  • Article

    Federal Government Imposes New Luxury And Digital Services Taxes And Increases Duties On Tobacco And Vaping Products

    On April 19, 2021, Deputy Prime Minister and Finance Minister Chrystia Freeland tabled in the House of Commons the Liberal Government's first federal budget in more than two years...
    CanadaConsumer Protection
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    Canadian Securities Regulators Propose Streamlined Capital Raising Option For Canadian-listed Issuers

    On July 28, 2021, the Canadian Securities Administrators (the CSA) announced that it is proposing to introduce a new prospectus exemption (the Proposed Listed Issuer Financing Exemption)...
    CanadaCorporate/Commercial Law
    Burnet, Duckworth & Palmer LLP
    Burnet, Duckworth & Palmer LLP
  • Article

    CSA Pilots Semi-Annual Financial Reporting

    The Canadian Securities Administrators (CSA) have proposed a multi-year pilot initiative to allow eligible venture issuers to voluntarily adopt semi-annual financial reporting.
    CanadaCorporate/Commercial Law
    Davies Ward Phillips & Vineberg LLP
    Davies Ward Phillips & Vineberg LLP
  • Article

    How Will Private Credit Impact M&A Transactions?

    The phenomenon of private credit has come to Canada in the last few years, and its presence is expected to increase here as in the rest of the world.
    CanadaCorporate/Commercial Law
    Osler, Hoskin & Harcourt LLP
    Osler, Hoskin & Harcourt LLP
  • Article

    Multilateral Instrument 51-105: How Private Placements Can Trigger Public Company Status In Canada

    Multilateral Instrument 51-105 was adopted in 2012 by most of the provinces in Canada.
    CanadaCorporate/Commercial Law
    Osler, Hoskin & Harcourt LLP
    Osler, Hoskin & Harcourt LLP
  • Showing 881–900 of 5883 results

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