Patrick Marley

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...

Canadian government moves ahead with Global Minimum Tax Act

Canada’s Pillar Two legislation, the Global Minimum Tax Act, is introduced in Parliament. In their Update, Patrick Marley, Oleg Chayka, Ilana...

Canadian Tax Law Insights: The 2024 federal budget and its implications for Canadian businesses

Our National Tax Group lead an in-depth discussion of the 2024 federal budget and what it means for your business.

OECD releases transfer pricing guidance on a simplified and streamlined approach (Amount B of Pillar One)

The OECD has released its first transfer pricing report on Amount B of Pillar One, which introduces a simplified transfer pricing methodology for...

Guide to Canada’s mandatory disclosure rules

Canada's mandatory disclosure rules were significantly expanded in 2023.

OECD releases third administrative guidance on Pillar Two and confirms delay of the Pillar One timeline

The OECD has published the third administrative guidance on Pillar Two and has confirmed the delay of the Pillar One timeline.

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...

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...