International Tax International Tax

Canada proposes changes to withholding tax on dividend equivalent payments

The Canadian federal budget tabled on March 19, 2019, contains important tax changes relevant to participants in the stock lending market.

Federal Court of Appeal holds Canada Revenue Agency does not have the power to compel oral interviews during audit

The FCA’s decision in Minister of National Revenue v. Cameco Corporation rejects the Canada Revenue Agency’s argument that its audit powers...

Federal budget briefing 2019

A summary of the significant tax proposals included in Budget 2019. Find out how these tax changes will affect Canadians and Canadian businesses.

Osler submission to OECD on Public Consultation Document Addressing the Tax Challenges of the Digitalisation of the Economy

Osler made a submission to the OECD in response to its February 13, 2019 public consultation document on the possible solutions to the tax challenges...

From transfer pricing to tax treaties: Canadian cross-border tax update

The two most significant Canadian cross-border tax developments in 2018 relate to transfer pricing and tax treaties.

The slow burn of U.S. tax reform

From the moment of its enactment on December 22, 2017, the U.S. tax reform legislation commonly referred to as the “Tax Cuts and Jobs Act” (the...

Canada tables NWMM to ratify MLI; Updates MLI reservations

Canada takes next step toward ratifying the MLI (to implement certain tax treaty changes), and removes some of its prior reservations. Learn more.

Federal Budget Briefing 2018

A summary of the significant tax proposals included in Budget 2018. Find out how these tax changes will affect Canadians and Canadian businesses.

Canada begins ratification process for multilateral tax convention to implement BEPS

Canada began its domestic procedures to ratify the OECD’s Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion...

CRA releases new guidelines for GST voluntary disclosures

On December 13, 2017, the Canada Revenue Agency released a revised update of its memorandum on the GST/HST voluntary disclosure program.