Tax

The proposed GST/HST holiday: Santa comes early for consumers, retailers get coal

The proposed GST/HST holiday might be more headache and hassle for retailers during an already busy holiday season.

Osler EV infrastructure and investment summit: Government support

Evaluating federal and provincial incentives and investments being used to fast-track achievement of Canada’s EV ambition

Osler EV infrastructure and investment summit: Global considerations 

The geopolitical landscape and lessons learned in Canada and from other major jurisdictions

Osler EV infrastructure and investment summit: Critical minerals

Exploring options for overcoming delays in building a domestic supply chain for the minerals and raw materials needed to manufacture EV-batteries

Osler EV infrastructure and investment summit: the state of charge 

Panelists identify opportunities for accelerating the build-out of Canada’s charging infrastructure and EV adoption.

Tax benefits of being a CCPC as a Canadian startup company

A Canadian company that qualifies as a “Canadian-controlled private corporation” (CCPC) under the Income Tax Act (the Act) is eligible to...

Canadian federal government releases significant draft tax legislation

On August 12, 2024, the Canadian federal government released several packages of draft legislation to implement various tax measures, update certain...

New Digital Services Tax Act raises trade retaliation risk for Canadian exporters

Canada’s Digital Services Tax Act imposes a 3% tax on digital services revenue, but could prompt retaliatory tariffs by the United States.

Canada’s digital services tax enters into force

The Digital Services Tax Act (DSTA) entered into force on June 28, 2024, pursuant to an Order in Council (OIC) of that date. The DSTA was enacted by...

Dow Chemical and Iris Technologies: Supreme Court rules on jurisdictional issues in tax matters

In this Update: On June 28, 2024, the Supreme Court released its decisions in Dow Chemical and Iris Technologies regarding the respective...