Indirect Tax

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...

Tax disputes on the rise as government increases audit resources

In response to mounting public concern over tax avoidance and evasion, the federal government in Budget 2016 announced the dedication of an...

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...