Indirect Tax Indirect Tax

CRA releases new guidelines for GST voluntary disclosures

On December 13, 2017, the Canada Revenue Agency released a revised update of its memorandum on the GST/HST voluntary disclosure program.

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...

Governance in 3D – Diversity, disclosure and director elections in 2016

Diversity disclosure practices were under the microscope following the first full year of mandated disclosure under securities laws regarding the...

Canadian transfer pricing documentation: What you should know

The two transfer pricing memoranda released by the Canadian Revenue Agency on January 29, 2015 address intra-group services (TPM-15) and multi-year...