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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 Aug 12, 2022

Draft federal tax legislation package released

On August 9, 2022, the Canadian federal government released a package of draft legislation to implement various tax measures, update certain...

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Osler Update Mar 28, 2022

Draft select luxury items tax legislation released

On March 11, 2022, the federal government released draft legislation to implement a select luxury items tax (Luxury Tax). The Luxury Tax was...

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Osler Update Feb 7, 2022

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.

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Osler Update Jan 17, 2022

Trust beneficiary reporting deferred for one year

The CRA has announced that it will not require trusts to comply with the proposed beneficial ownership and controlling person disclosure rules that...

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Trust beneficiary reporting deferred for one year
Osler Update Oct 6, 2020

One of these things is not like the other: A Canadian amalgamation is similar to a Delaware merger, but there are critical differences

A recent decision of the Delaware Superior Court (the Court) serves as a useful reminder that there are important differences between a Canadian...

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Osler Update Feb 19, 2020

Treaty exempt gain by Luxembourg holding company upheld by Federal Court of Appeal

The Federal Court of Appeal confirmed that a Luxembourg holding company was entitled to a capital gains exemption under the Canada-Luxembourg tax...

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Treaty exempt gain by Luxembourg holding company upheld by Federal Court of Appeal
Osler Update Jan 22, 2020

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...

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