Tax

Clean energy tax incentives in Budget 2024

Budget 2024 includes tax incentives to support the adoption of clean energy technology and Canada’s net-zero commitments, including investment tax...

Canadian Tax Law Insights: The 2024 federal budget and its implications for Canadian businesses

Our National Tax Group lead an in-depth discussion of the 2024 federal budget and what it means for your business.

Federal budget briefing 2024

Get expert insight and analysis of the tax proposals in Budget 2024, including the capital gains inclusion rate increase and other new or updated...

Guide to new Canadian trust reporting rules

New rules expand which trusts have to file Canadian returns and what information is required. The first reporting deadline under the new rules is...

Department of Finance releases consultation papers on patent box regime and SR&ED

The Department of Finance opened two consultations regarding a new patent box regime and the existing SR&ED program with comments due by April 15.

CRA releases revised APA guidance

The CRA revised its guidance on Advance Pricing Arrangements, introducing significant updates to criteria for acceptance into the program. The...

OECD releases transfer pricing guidance on a simplified and streamlined approach (Amount B of Pillar One)

The OECD has released its first transfer pricing report on Amount B of Pillar One, which introduces a simplified transfer pricing methodology for...

Guide to Canada’s mandatory disclosure rules

Introduction Canada's mandatory disclosure rules were significantly expanded in 2023. Three separate regimes comprise the rules: reportable...

OECD releases third administrative guidance on Pillar Two and confirms delay of the Pillar One timeline

The OECD has published the third administrative guidance on Pillar Two and has confirmed the delay of the Pillar One timeline.