Tax Tax

Canadian Taxation of Directors’ Compensation

Osler’s Dov Begun and Colena Der, both partners in Osler’s Tax Group, shared their insights on the tax rules in their Canadian Taxation of...

Quebec Court of Appeal provides decision on loss consolidation transactions

On February 17, 2022, the Quebec Court of Appeal released its decision in Agence du revenu du Québec vs. J.D. Irving Limited, in which it dismissed...

Trust beneficiary reporting deferred for one year

The CRA has announced that it will not require trusts to comply with the proposed beneficial ownership and controlling person disclosure rules that...

Federal government releases draft digital services tax legislation

Draft legislation released by the federal government for the proposed digital services tax reaffirms Canada’s intention to impose a new tax if no...

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...