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Osler Update June 12, 2023

Department of Finance releases consultation paper proposing amendments to Canada’s transfer pricing regime

On June 6, the Canadian Department of Finance released a consultation paper proposing amendments to Canada’s transfer pricing regime and opened a...

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Osler Update June 1, 2023

Osler submission on draft amendments to General Anti-Avoidance Rule

Budget 2023 introduced draft amendments to the General Anti-Avoidance Rule in section 245 of the Income Tax Act. Read Osler’s submission in...

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Osler Update April 25, 2023

Canadian mandatory disclosure rules update: implementing bill and explanatory notes

Significant development for Canada’s income tax mandatory disclosure rules: implementing bill and explanatory notes released

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Osler Update March 28, 2023

Federal budget briefing 2023

Budget 2023 proposes significant new tax measures, including amendments to the GAAR, and provides additional details for previously announced...

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Osler Update February 7, 2023

OECD releases guidance for Pillar Two, including GILTI coexistence and QDMTT design

The OECD released administrative guidance for implementing the global minimum tax under Pillar Two, including GILTI coexistence and QDMTT design.

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Osler Update December 23, 2022

2021 Legal Year in Review – Introduction

Overview of the most significant legal and business developments of 2021

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Osler Update December 22, 2022

OECD releases three Pillar Two documents, including guidance on safe harbours

New documents include guidance on safe harbours and penalty relief in respect of the model Global Anti-Base Erosion Rules, plus public consultation...

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Osler Update November 29, 2022

British Columbia announces plan for retroactive legislation to confirm B.C. PST will not apply to federal luxury tax

Late last week, British Columbia announced its intention to introduce retroactive legislation to confirm that its provincial sales tax will not apply...

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British Columbia announces plan for retroactive legislation to confirm B.C. PST will not apply to federal luxury tax
Osler Update November 24, 2022

Finance releases revised draft EIFEL rules

Finance Canada releases revised draft EIFEL rules with significant changes to many aspects of the proposed regime.

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Osler Update November 3, 2022

Fall Economic Statement 2022

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

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Fall Economic Statement 2022