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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

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 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
Webinar June 13, 2023

Canadian Tax Law Insights: Managing tax audits to prevent and resolve disputes with the CRA – Part 2

Members of Osler’s Tax Group provide guidance and best practices for preventing and resolving tax disputes earlier, and more effectively, in light...

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Canadian Tax Law Insights: Managing tax audits to prevent and resolve disputes with the CRA – Part 2
Osler Update April 25, 2023

Canadian mandatory disclosure rules update: implementing bill and explanatory notes

Significant development for Canada’s income tax mandatory disclosure rules: implementing bill and explanatory notes released

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Webinar April 4, 2023

2023 Budget Briefing: Key Updates and Proposals

Watch members of Osler’s Tax practice group for an informative webinar discussion of recent legislative amendments and proposals included in the...

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2023 Budget Briefing: Key Updates and Proposals
Osler Update February 7, 2023

OECD releases guidance for Pillar Two, including GILTI coexistence and QDMTT design

The OECD released administrative guidance for implementing the global minimum tax under Pillar Two, including GILTI coexistence and QDMTT design.

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Osler Update January 11, 2023

Canada proposes significant tax amendments to align with OECD BEPS recommendations

In 2022, the federal government released draft legislation to adopt many of the OECD’s BEPS recommendations...

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Osler Update December 22, 2022

OECD releases three Pillar Two documents, including guidance on safe harbours

New documents include guidance on safe harbours and penalty relief in respect of the model Global Anti-Base Erosion Rules, plus public consultation...

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