Tax Tax

Alberta Court of Appeal finds Alberta local beer preferences unconstitutional

On December 2, 2019, the Alberta Court of Appeal issued a decision rendering unconstitutional portions of Alberta government mark-ups charged on the...

Osler submission to OECD advocates for narrow application of Global Anti-Base Erosion Proposal

Osler has made a submission to the OECD advocating that the GloBE Proposal should be applied narrowly, and should only proceed once a strong...

International Chamber of Commerce releases 2020 update to its standardized international trade terms

The ICC recently released the 2020 update to its standardized international trade terms (Incoterms 2020). Incoterms 2020 builds on the most recent...

OECD releases consultation document on its Global Anti-Base Erosion Proposal

On November 8, 2019, the OECD released a public consultation document on its Pillar Two - Global Anti-Base Erosion proposal – which is the focus of...

OECD proposes significant international tax changes that will impact multinationals

On October 9, 2019, the OECD released a proposal that is intended to form the basis of a new global consensus for taxing large multinational...

Current assessing trends: What are the latest targets of the Canadian and Québec tax authorities?

This webinar will focus on previous audit activity and initiatives at the federal and Québec levels, including cases involving arguments of sham and...

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...