Tax Tax

Economic and Fiscal Update 2021

The 2021 Economic and Fiscal Update sets out measures adopted and proposed to address the pandemic and support Canada’s economic recovery.

Manitoba’s retail sales tax rules expand to online sales and streaming platforms

Manitoba’s retail sales tax rules come into force, expanding sales tax to online sales and streaming services.

Tax planning developments: Important international tax changes

In 2021, a number of significant changes were proposed for international taxation in Canada. Find out more about what changes were introduce in 2021...

Loblaw Financial wins tax appeal at Supreme Court of Canada

Loblaw Financial wins tax appeal at Supreme Court of Canada, with implications for tax planning and Canadian parent companies with subsidiaries...

Supreme Court releases Alta Energy decision: taxpayer wins, application of GAAR to tax treaties clarified

Earlier today, the Supreme Court of Canada released its decision in Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49.

136 countries agree to OECD/G20 Inclusive Framework’s two-pillar solution to international tax reform

Last week, 136 countries, including Canada and the United States, announced that they have agreed to the OECD/G20 Inclusive Framework’s two-pillar...

A discordant jurisprudence: what does it mean to be ‘Acting in Concert’?

Under the Income Tax Act (Canada) taxpayers are deemed to not deal at arm’s length if they are “related”. In all other circumstances, taxpayers...

The Canadian federal interest withholding tax regime

Most payments of interest made by Canadian borrowers to arm’s length non-Canadian lenders do not attract Canadian federal withholding tax, while...