Tax Tax

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...

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.