Tax

Budget 2019 limits employee stock option benefits but signals possible tax deductions for employers

The 2019 federal budget proposes to impose an annual cap on stock options granted to an employee that will be eligible for the Stock Option Deduction.

Federal budget briefing 2019

A summary of the significant tax proposals included in Budget 2019. Find out how these tax changes will affect Canadians and Canadian businesses.

Osler submission to OECD on Public Consultation Document Addressing the Tax Challenges of the Digitalisation of the Economy

Osler made a submission to the OECD in response to its February 13, 2019 public consultation document on the possible solutions to the tax challenges...

The slow burn of U.S. tax reform

From the moment of its enactment on December 22, 2017, the U.S. tax reform legislation commonly referred to as the “Tax Cuts and Jobs Act” (the...

From transfer pricing to tax treaties: Canadian cross-border tax update

The two most significant Canadian cross-border tax developments in 2018 relate to transfer pricing and tax treaties.

New GST/HST rules for carbon emission allowances

On June 27, 2018, the Department of Finance released new GST/HST rules for carbon emission allowances (the New Rules).

Québec government introduces amendments to An Act respecting the Québec Sales Tax dealing with the digital economy and e-commerce previously announced in the 2018 Budget

Pursuant to the amendments, non-resident suppliers and digital platforms could be required to register for the purposes of the QSTA and to be...

Canada tables NWMM to ratify MLI; Updates MLI reservations

Canada takes next step toward ratifying the MLI (to implement certain tax treaty changes), and removes some of its prior reservations. Learn more.

Québec Budget 2018 — QST registration for Non-Resident Suppliers

In the Québec 2018 budget tabled on March 27, changes were announced to An Act respecting the Québec Sales Tax that will require certain businesses...