Insights

Patrick Marley

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Osler Update Jul 29, 2024

New Digital Services Tax Act raises trade retaliation risk for Canadian exporters

On June 28, 2024, Canada’s Digital Services Tax Act (the Act), introduced as part of Bill C-59, came into force. As discussed in this Update, the...

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New Digital Services Tax Act raises trade retaliation risk for Canadian exporters
Osler Update Jul 4, 2024

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...

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Canada’s digital services tax enters into force
Osler Update May 2, 2024

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...

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Canadian government moves ahead with Global Minimum Tax Act
Webinar Apr 18, 2024

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.

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Canadian Tax Law Insights: The 2024 federal budget and its implications for Canadian businesses
Osler Update Feb 23, 2024

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...

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OECD releases transfer pricing guidance on a simplified and streamlined approach (Amount B of Pillar One)
Report Feb 1, 2024

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...

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Guide to Canada’s mandatory disclosure rules
Osler Update Dec 21, 2023

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.

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OECD releases third administrative guidance on Pillar Two and confirms delay of the Pillar One timeline
Osler Update Aug 10, 2023

Draft Canadian Pillar Two global minimum tax legislation and revised DST legislation

The Department of Finance released draft legislation implementing two key measures of the OECD’s Pillar Two global minimum tax in Canada: the...

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Draft Canadian Pillar Two global minimum tax legislation and revised DST legislation
Osler Update Aug 9, 2023

Finance releases further revised EIFEL rules

Osler’s National Tax Group has been following these developments closely. See our Updates on the draft tax legislation package, the global...

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Finance releases further revised EIFEL rules
Osler Update Jul 14, 2023

Canada rejects OECD’s one-year extension of digital services tax moratorium

Canada refuses to delay the introduction of its digital services tax to 2025 despite one-year extension to DST moratorium announced in the new OECD...

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