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Osler Update September 21, 2023

Enhanced GST rental rebate for purpose-built rental properties

The Government of Canada has introduced legislation to enhance the GST rental rebate on new purpose-built rental housing. We examine the proposed new...

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Enhanced GST rental rebate for purpose-built rental properties
Osler Update August 10, 2023

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...

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Draft Canadian Pillar Two global minimum tax legislation and revised DST legislation
Osler Update August 9, 2023

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...

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Canada releases long-awaited draft legislation for tax credits supporting the clean energy sector
Osler Update August 9, 2023

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...

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Finance releases further revised EIFEL rules
Osler Update August 8, 2023

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...

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Canadian federal government releases significant draft tax legislation package
Osler Update July 31, 2023

Osler submission on transfer pricing consultation paper

The Department of Finance released a consultation paper including draft legislation to amend Canada’s transfer pricing rules.

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Osler Update July 14, 2023

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...

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Osler Update June 27, 2023

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...

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