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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...

Finance releases revised draft EIFEL rules

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

Osler submission on potential changes to the General Anti-Avoidance Rule

Osler’s National Tax Group shares its submission on the Government of Canada’s proposed changes to the General Anti-Avoidance Rule.

Draft federal tax legislation package released

On August 9, 2022, the Canadian federal government released a package of draft legislation to implement various tax measures, update certain...

Canadian anti-hybrid rules and EU debt equity bias reduction allowance

Recent EU tax measures extend to taxpayers the benefit of notional interest deductions on equity while Canada targets certain notional interest...

Canadian anti-hybrid tax legislation released in draft

On April 29, 2022, the Department of Finance released the first of two packages of draft legislation to implement its proposals to eliminate the tax...

Osler submission on draft Reportable Uncertain Tax Treatments legislation

On February 4, 2022, the federal government released a package of draft legislation to implement various tax measures, including mandatory reporting...

Federal budget briefing 2022

A summary of the significant tax proposals included in Budget 2022. Find out how these tax changes will affect Canadians and Canadian businesses.