International Trade International Trade

Trade regulation in 2021: A year of evolution

In many ways, maintaining the status quo was the defining feature of the 2021 trade landscape. There was a Canadian federal election, but very little...

Loblaw Financial wins tax appeal at Supreme Court of Canada

Loblaw Financial wins tax appeal at Supreme Court of Canada, with implications for tax planning and Canadian parent companies with subsidiaries...

Supreme Court releases Alta Energy decision: taxpayer wins, application of GAAR to tax treaties clarified

Earlier today, the Supreme Court of Canada released its decision in Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49.

136 countries agree to OECD/G20 Inclusive Framework’s two-pillar solution to international tax reform

Last week, 136 countries, including Canada and the United States, announced that they have agreed to the OECD/G20 Inclusive Framework’s two-pillar...

Canada’s expanded, sector-specific sanctions on Belarus

Last month, Canada announced expanded, sector-specific sanctions on Belarus in response to ongoing concerns with the country’s 2020 presidential...

OECD/G20 Inclusive Framework reaches high-level agreement on two-pillar approach to international tax reform

In their Osler Update, authors Patrick Marley, Peter Macdonald, Kaitlin Gray and Taylor Cao comment on the statement by the OECD/G20 Inclusive...

Canada and EU announce critical minerals alliance

In their Osler Update, authors Sadie-Rae Werner, D’Arcy White, Gajan Sathananthan and Alan Kenigsberg comment on the new strategic partnership...

U.S. Court dismissal of Helms-Burton lawsuit suggests tough jurisdictional road ahead for plaintiffs

On April 27, 2021, the United States District Court for the Southern District of Florida rendered a decision pursuant to the Cuban Liberty and...

Federal government issues updated guidelines on national security review of foreign investments

On March 24, 2021, the Minister of Innovation, Science and Industry released a statement accompanying an updated version of the Guidelines on the...