Tax Tax

Flexibility in the financial market in response to major changes

This year, financial market participants have been subject to many unprecedented changes that have forced them to show a great deal of flexibility....

COVID-19 tax measures and proposed international tax reform

Two significant tax developments in 2020 were Canada’s measures in response to COVID-19 and Canada’s participation with the OECD’s pursuit of...

From treaty shopping to FAPI and transfer pricing: Notable international tax cases

Three decisions of the Federal Court of Appeal (FCA) released during the COVID-19 pandemic have caused renewed interest in certain fundamental...

2020 Legal Year in Review – Introduction

Without a doubt, 2020 has been a year like no other. Inevitably, the COVID-19 pandemic and its effects is a theme that flows through many of the...

OECD releases blueprint reports on international tax reform (Pillar One and Pillar Two) and launches public consultation

The OECD recently released blueprint reports on Pillar One and Pillar Two and launched a public consultation process on its two-pillar approach to...

Canada ratifies CUSMA: Tax implications

On Friday, March 13, Canada ratified the trade agreement between Canada, the United States of America and the United Mexican States (CUSMA).

B.C. announces newly extended registration requirements for its provincial sales tax

In its 2020 Budget and Fiscal Plan, dated February 18, 2020, British Columbia (B.C.) announced that it would be imposing newly extended registration...

Alberta Court gives Cabinet 10 days to decide on oil sands project

The Court found an unjustified 19-month delay to be “abusive” and ordered Cabinet to decide within 10 days whether to approve Prosper Petroleum...