International Trade International Trade

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.

Addressing Canada’s housing attainability crisis

The laws of supply and demand have not been revoked: if home prices and rents are rising faster than the price of everything else, then demand for...

CPTPP panel releases decision on Canada’s practices regarding allocation of dairy tariff rate quotas under Agreement

The regulation of Canada’s dairy industry continues to be a point of contention between Canada and its trading partners. We look at the CPTPP...

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...

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...