International Trade and Investment International Trade and Investment

Canada rejects OECD’s one-year extension of digital services tax moratorium

Canada refuses to delay the introduction of its digital services tax to 2025 despite one-year extension to DST moratorium announced in the new OECD...

Canada-ASEAN Free Trade Agreement: Status update

Canada entered into free trade agreement negotiations with the Association of Southeast Asian Nations (ASEAN) in late 2021.

Supply chain scrutiny and Canada’s Modern Slavery Act – a ‘how-to’ guide for businesses

Reporting obligations for certain businesses under Canada’s Modern Slavery Act are outlined in an Update by Alan Kenigsberg, John Valley, Chelsea...

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

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.

Trade law, sanctions and export controls in a new era of global geopolitics

In 2021, “maintaining the status quo” was the defining feature of the Canadian trade landscape.