Tax

Investment limited partnerships: Federal Budget 2018

The government's budget announced plans to go forward with amendments to the Excise Tax Act (Canada) that are intended to levy GST/HST on management...

Federal Budget Briefing 2018

A summary of the significant tax proposals included in Budget 2018. Find out how these tax changes will affect Canadians and Canadian businesses.

Canada begins ratification process for multilateral tax convention to implement BEPS

Canada began its domestic procedures to ratify the OECD’s Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion...

Government of Canada tests the limits under the Income Tax Act in 2017

In 2017, the Canada Revenue Agency (the CRA) pursued litigation which tested the limits of its powers under the Income Tax Act.

Canadian government eliminates facilitation payments exclusion in the Corruption of Foreign Public Officials Act

As of October 31, 2017, facilitation payments will no longer be excluded from the bribery offence under Canada’s Corruption of Foreign Public...

Federal Court of Appeal’s Univar decision provides guidance on how to apply the GAAR

On October 13, 2017, the Federal Court of Appeal released its highly anticipated decision in Univar, finding that the General Anti-Avoidance Rule...

Proposed Draft Legislation for Investment Limited Partnerships

The Department of Finance released draft legislation to amend the Excise Tax Act (Canada), which will likely have a significant impact on private...