Tax

From transfer pricing to tax treaties: Canadian cross-border tax update

The two most significant Canadian cross-border tax developments in 2018 relate to transfer pricing and tax treaties.

New GST/HST rules for carbon emission allowances

On June 27, 2018, the Department of Finance released new GST/HST rules for carbon emission allowances (the New Rules).

Québec government introduces amendments to An Act respecting the Québec Sales Tax dealing with the digital economy and e-commerce previously announced in the 2018 Budget

Pursuant to the amendments, non-resident suppliers and digital platforms could be required to register for the purposes of the QSTA and to be...

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.

Québec Budget 2018 — QST registration for Non-Resident Suppliers

In the Québec 2018 budget tabled on March 27, changes were announced to An Act respecting the Québec Sales Tax that will require certain businesses...

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...

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.

Canada begins ratification process for multilateral tax convention to implement BEPS

Canada began its domestic procedures to ratify the OECD’s Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion...

Government of Canada tests the limits under the Income Tax Act in 2017

In 2017, the Canada Revenue Agency (the CRA) pursued litigation which tested the limits of its powers under the Income Tax Act.