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Report December 5, 2024

CRA’s power to audit and assess: new developments, old problems

Proposed statutory amendments grant the Canada Revenue Agency more discretionary power.

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CRA’s power to audit and assess: new developments, old problems
Osler Update May 8, 2024

Even the dead wouldn’t be spared from Canada’s capital gains hike

Canada’s proposed increase to its capital gain inclusion rate is likely to impact a wide cross-section of taxpayers, not just the...

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Even the dead wouldn’t be spared from Canada’s capital gains hike
Osler Update December 11, 2023

A new era for the Canadian GAAR

Canada’s general anti-avoidance rule (GAAR) operates to negate tax benefits arising from “abusive” tax avoidance transactions.

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A new era for the Canadian GAAR