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Osler submission on draft Reportable Uncertain Tax Treatments legislation

On February 4, 2022, the federal government released a package of draft legislation to implement various tax measures, including mandatory reporting...

Federal budget briefing 2022

A summary of the significant tax proposals included in Budget 2022. Find out how these tax changes will affect Canadians and Canadian businesses.

B.C. introduces new marketplace facilitator rules for its provincial sales tax

British Columbia has proposed new rules that would expand provincial sales tax requirements to online marketplace facilitators, following similar...

Canadian federal government releases significant package of draft tax legislation

Finance Canada releases significant draft tax legislation, including new limits on interest deductions and expanded CRA audit powers.

Economic and Fiscal Update 2021

The 2021 Economic and Fiscal Update sets out measures adopted and proposed to address the pandemic and support Canada’s economic recovery.

Manitoba’s retail sales tax rules expand to online sales and streaming platforms

Manitoba’s retail sales tax rules come into force, expanding sales tax to online sales and streaming services.

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...

A discordant jurisprudence: what does it mean to be ‘Acting in Concert’?

Under the Income Tax Act (Canada) taxpayers are deemed to not deal at arm’s length if they are “related”. In all other circumstances, taxpayers...

New CRA guidance on input tax credit allocation methods for financial institutions under section 141.02 of the Excise Tax Act

The Canada Revenue Agency recently released new guidance on #inputtaxcredit allocation methods for #financial institutions. In their Osler Update,...