Tax Advisory Services

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

Canada's mandatory disclosure rules were significantly expanded in 2023.

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.

Revised EIFEL legislation in implementation bill

The Canadian federal government introduced an implementation bill and related explanatory notes on November 30, 2023, that includes the revised EIFEL...

Implementation bill for variety of Canadian tax measures introduced

The Canadian government introduced an implementation bill and related explanatory notes on November 30, 2023, for several tax measures, including the...

Canada introduces legislation to implement clean technology and carbon capture tax credits and provides update on remaining clean energy tax credits

The Canadian federal government has introduced an implementation bill and provided further details of its clean energy initiatives.

Fall Economic Statement 2023

The Fall Economic Statement updates previously announced tax measures and proposes new tax measures.

CRA revises and expands its guidance on mandatory disclosure rules

On November 2, 2023, the Canada Revenue Agency (CRA) revised and expanded its guidance on the Canadian mandatory disclosure rules. The most important...