International Tax Law

Canada’s digital services tax enters into force

The Digital Services Tax Act (DSTA) entered into force on June 28, 2024, pursuant to an Order in Council (OIC) of that date. The DSTA was enacted by...

Major Canadian tax bills enacted into law

Two major Canadian tax bills were enacted into law before Parliament adjourned for the summer. The Fall Economic Statement Implementation Act, 2023...

Canadian government moves ahead with Global Minimum Tax Act

Canada’s Pillar Two legislation, the Global Minimum Tax Act, is introduced in Parliament. In their Update, Patrick Marley, Oleg Chayka, Ilana...

Canadian Tax Law Insights: The 2024 federal budget and its implications for Canadian businesses

Our National Tax Group lead an in-depth discussion of the 2024 federal budget and what it means for your business.

Federal budget briefing 2024

Get expert insight and analysis of the tax proposals in Budget 2024, including the capital gains inclusion rate increase and other new or updated...

CRA releases revised APA guidance

The CRA revised its guidance on Advance Pricing Arrangements, introducing significant updates to criteria for acceptance into the program. The...

OECD releases transfer pricing guidance on a simplified and streamlined approach (Amount B of Pillar One)

The OECD has released its first transfer pricing report on Amount B of Pillar One, which introduces a simplified transfer pricing methodology for...

Guide to Canada’s mandatory disclosure rules

Introduction Canada's mandatory disclosure rules were significantly expanded in 2023. Three separate regimes comprise the rules: reportable...

OECD releases third administrative guidance on Pillar Two and confirms delay of the Pillar One timeline

The OECD has published the third administrative guidance on Pillar Two and has confirmed the delay of the Pillar One timeline.

Implementation bill for variety of Canadian tax measures introduced

The Canadian government introduced an implementation bill and related explanatory notes on November 30, 2023, for several tax measures, including the...