Tax

Multilateral Instrument (MLI) will enter into force for Canada on December 1, 2019

Canada announced today that the Multilateral Instrument or MLI will enter into force for Canada on December 1, 2019.

Deadline to disclose nominee agreements to Revenue Québec has been extended

On August 22, 2019, the Québec Revenue Agency announced that the deadline for filing the information return to disclose the requested information...

Ontario Court of Appeal upholds constitutionality of federal carbon pricing regime

On June 28, 2019, the Ontario Court of Appeal issued a majority decision that the Greenhouse Gas Pollution Pricing Act was constitutional. The...

Impact of recent international tax developments on Canada

Several recent international tax changes could significantly impact the cross-border tax planning strategies of Canadians, including Canada recently...

Canadian government introduces tax legislation applying to employee stock options granted on or after January 1, 2020

On June 17, 2019, the Canadian government tabled a Notice of Ways and Means Motion with proposed amendments to the Income Tax Act (Canada) to...

Québec Minister of Finance introduces additional measures to further counter aggressive tax planning

As part of its comprehensive strategy to combat aggressive tax planning, the Ministère des Finances du Québec released Information Bulletin 2019-5...

Saskatchewan Court of Appeal upholds constitutionality of federal carbon pricing regime

On May 3, 2019, the Saskatchewan Court of Appeal issued a majority decision that the Greenhouse Gas Pollution Pricing Act (the GGPPA) was...

Update on implementation of the Multilateral Instrument in Canada

Canada is in the process of ratifying the Multilateral Instrument into Canadian law through Bill C-82, which is currently at third reading in the...

Canada proposes changes to withholding tax on dividend equivalent payments

The Canadian federal budget tabled on March 19, 2019, contains important tax changes relevant to participants in the stock lending market.

Federal Court of Appeal holds Canada Revenue Agency does not have the power to compel oral interviews during audit

The FCA’s decision in Minister of National Revenue v. Cameco Corporation rejects the Canada Revenue Agency’s argument that its audit powers...