Osler Tax Seminar & Webinar: Recent Developments in Tax Legislation and Case Law

Overview

Please join lawyers in Osler’s Tax Law Group for an update on recent developments in tax legislation and case law. Speakers include: Monica Biringer, Amanda Heale, Andrew Kingissepp, Al Meghji, Matias Milet and Jack Silverson.

Topics include:
 
Interest Deductibility:

• the recent decisions in TDL Group and ENMAX;
• draft amendments to the back-to-back loan provisions in the thin capital rules; and
• the proposal to extend the application of the thin capital rules to corporations in which pension plans have a significant interest.

Cross-Border Developments:

• the recent decision in Univar relating to subsection 212.1 of the ITA;
• the proposed amendments to subsection 212.1 of the ITA; and
• the impact of the Common Reporting Standard rules.

Tax Disputes:

• proposed amendments to subsection 152(9) of the ITA which provide the CRA with greater latitude to raise additional arguments; and
• a discussion of recent and upcoming cases.

Networking reception to follow.