Tax Tax

B.C. announces newly extended registration requirements for its provincial sales tax

In its 2020 Budget and Fiscal Plan, dated February 18, 2020, British Columbia (B.C.) announced that it would be imposing newly extended registration...

Alberta Court gives Cabinet 10 days to decide on oil sands project

The Court found an unjustified 19-month delay to be “abusive” and ordered Cabinet to decide within 10 days whether to approve Prosper Petroleum...

OECD provides additional detail on Pillar One proposal in update on international tax reform – Seeking consensus-based solution in 2020

On January 31, 2020, the OECD/G20 Inclusive Framework on BEPS released the Statement by the OECD/G20 Inclusive Framework on BEPS on the Two-Pillar...

Should Canadian entrepreneurs incorporate in the United States?

Canadian entrepreneurs often look to the United States for the future financial prospects of their startups, primarily through development funding...

Government mandate letters highlight tax priorities; Fall Economic and Fiscal Update quiet on new measures

The Liberal government’s Fall Economic and Fiscal Update contained no new significant tax measures, but the mandate letters given to federal...

International tax: A year of transition

In 2019, global efforts towards international tax reform – spearheaded by the G20 and the OECD – continued to move forward. Two developments in...

Alberta Court of Appeal finds Alberta local beer preferences unconstitutional

On December 2, 2019, the Alberta Court of Appeal issued a decision rendering unconstitutional portions of Alberta government mark-ups charged on the...