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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...

Canadian mandatory disclosure rules update: first list of designated notifiable transactions released

First list of designated notifiable transactions under the Canadian mandatory disclosure rules published.

Osler submission on Canada’s draft Global Minimum Tax Act

On August 4, 2023, the Department of Finance released draft legislation implementing two key measures of the OECD’s Pillar Two global minimum tax...

Draft Canadian Pillar Two global minimum tax legislation and revised DST legislation

The Department of Finance released draft legislation implementing two key measures of the OECD’s Pillar Two global minimum tax in Canada: the...

Finance releases further revised EIFEL rules

Osler’s National Tax Group has been following these developments closely. See our Updates on the draft tax legislation package, the global...

Canada releases long-awaited draft legislation for tax credits supporting the clean energy sector

On August 4, 2023, the Canadian federal government released long-awaited draft tax legislation for the Clean Technology Investment Tax Credit, labour...

Canadian federal government releases significant draft tax legislation package

The Canadian federal government released a significant package of draft tax legislation with updated and new draft legislation on many previously...

Bill C-47 introduces significant changes to the Canadian mandatory disclosure rules

On June 22, 2023, Bill C-47, an Act to implement certain provisions of the budget tabled in Parliament on March 28, 2023, received Royal Assent and...