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So far, 2020 has been quite a downer - and not just emotionally, but also economically. So it was only a matter of time before the CRA announced a drop in the prescribed rate.

Our partner Sunita Doobay - Co-Chair of the International Tax Committee of the Section of International Law of the American Bar Association (ABA) – contributed to the ABA 2021 Year In Review.

The Year In Review is an annual publication of the ABA Section of International Law, highlighting significant international tax developments that took place around the globe.

The Canada-US Income Tax Convention (Canada-US Treaty) was recently amended to include a so-called hybrid denial rule. This rule will adversely affect Canada-US cross-border structures involving Canadian unlimited liability companies (ULC).

This global automatic information exchange initiative is based on each jurisdiction’s participation in the OECD’s Multi-lateral Convention on Mutual Administrative Assistance in Tax Matters.

On January 31, 2025, the Department of Finance Canada announced a deferral – from June 25, 2024, to January 1, 2026 – of the date on which it proposes that the capital gains inclusion rate would increase from one-half.

The U.S. House of Representatives recently passed the "Real Estate Jobs and Investment Act of 2010" (the "Act"), proposing certain changes to Section 897 of the U.S. Internal Revenue Code (the "Code") regarding the taxation of foreign investment in U.S. real property.

Partner and lead of Torys' Tax Controversy and Litigation practice Martha MacDonald authored the lead article in the March 2024 issue of Canadian Tax Foundation's Perspectives...

In my practice, clients are often unaware that it is possible to choose the proceeds of disposition of the transfer of assets to a corporation or a partnership.

On January 31, 2025, the Honourable Dominic LeBlanc, Minister of Finance and Intergovernmental Affairs, announced that the federal government was deferring – from June 25, 2024, to January 1, 2026...

As discussed in our previous blog post, Unpaid Municipal Taxes Will Impact New AER Licenses and License Transfers, the Alberta Minister of Energy released Ministerial Order 043/2023 (the Order) on March 16, 2023.

Without a doubt, municipal and school taxes are a significant annual expense for every taxpayer.

Without a doubt, municipal and school taxes are a significant annual expense for every taxpayer.

I spoke recently on a panel in Tokyo on the future of international tax planning after BEPS (the OECD’s & G20’s Action Plan to counter Base Erosion & Profit Shifting).

The U.S. government has proposed various legislative tax changes in a bill titled the One Big Beautiful Bill Act.

Be in the know! Watch this recorded webinar as Crowe's trusted advisors review newly implemented financial reporting (ASPE) and tax updates that may impact your business.

As has become its customary practice at this time of the year, the Canada Border Services Agency (CBSA) has published its trade verification (audit) priorities for the coming year.