Insights

Tax: M&A, Reorganizations and Restructuring Transactions

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Osler Update Apr 16, 2024

Federal budget briefing 2024

Get expert insight and analysis of the tax proposals in Budget 2024, including the capital gains inclusion rate increase and other new or updated...

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Federal budget briefing 2024
Osler Update Mar 28, 2023

Federal budget briefing 2023

Budget 2023 proposes significant new tax measures, including amendments to the GAAR, and provides additional details for previously announced...

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Osler Update Nov 3, 2022

Fall Economic Statement 2022

The Fall Economic Statement updates previously announced tax measures and proposes new tax measures.

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Fall Economic Statement 2022
Osler Update Jun 20, 2021

Exchangeable share structures – an overview

Exchangeable share structures have been a fixture in structuring cross-border share exchange mergers and acquisitions involving Canadian corporations...

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Osler Update Mar 1, 2021

Continued uncertainty following recent CRA position on Tax Treaty anti-avoidance rule

The most significant treaty modification implemented through the MLI was the addition of a broad anti-avoidance rule known as the principal purpose...

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Osler Update Apr 23, 2019

Update on implementation of the Multilateral Instrument in Canada

Canada is in the process of ratifying the Multilateral Instrument into Canadian law through Bill C-82, which is currently at third reading in the...

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Osler Update May 29, 2018

Canada tables NWMM to ratify MLI; Updates MLI reservations

Canada takes next step toward ratifying the MLI (to implement certain tax treaty changes), and removes some of its prior reservations. Learn more.

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Osler Update Mar 7, 2018

Federal Court of Appeal clarifies and reaffirms transactional common interest privilege: Iggillis Holdings Inc. v. M.N.R., 2018 FCA 51

In Iggillis Holdings Inc. v. M.N.R., the Federal Court of Appeal unanimously overturned a 2016 decision of the Federal Court of Canada and, in...

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Federal Court of Appeal clarifies and reaffirms transactional common interest privilege: Iggillis Holdings Inc. v. M.N.R., 2018 FCA 51
Osler Update Mar 2, 2018

Investment limited partnerships: Federal Budget 2018

The government's budget announced plans to go forward with amendments to the Excise Tax Act (Canada) that are intended to levy GST/HST on management...

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Osler Update Feb 27, 2018

Federal Budget Briefing 2018

A summary of the significant tax proposals included in Budget 2018. Find out how these tax changes will affect Canadians and Canadian businesses.

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