Pooja Mihailovich

Dow Chemical and Iris Technologies: Supreme Court rules on jurisdictional issues in tax matters

In this Update: On June 28, 2024, the Supreme Court released its decisions in Dow Chemical and Iris Technologies regarding the respective...

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...

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.

Canadian Tax Law Insights: Managing Tax Audits to Prevent and Resolve Disputes with the CRA – Part I

Members of Osler’s Tax Group provide guidance and best practices for preventing and resolving tax disputes earlier, and more effectively, in light...

Tax avoidance in Canada and the future of the GAAR

The Canadian Income Tax Act (Tax Act) contains a general anti-avoidance rule (GAAR) which can negate tax benefits arising from “abusive” tax...

Canadian Tax Law Insights: Trends in tax audits and best practices for navigating CRA audits

As the complexity and scope of CRA audits continue to increase, queries are on the rise and it is likely that taxpayers will continue to devote...

Supreme Court guidance on Canada’s international tax regime: Implications of Alta Energy and Loblaw

The Osler Tax Group discusses the broad implications of the Supreme Court’s approach in these decisions, the impact on statutory interpretation in...

Spotlight on statutory interpretation and tax avoidance: Three key decisions in 2021

In 2021, the Supreme Court of Canada (SCC) heard two cases involving the permissible limits of international tax planning, giving the Court the...