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Osler Update Aug 8, 2023

Canadian federal government releases significant draft tax legislation package

The Canadian federal government released a significant package of draft tax legislation with updated and new draft legislation on many previously...

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Canadian federal government releases significant draft tax legislation package
Osler Update Jul 31, 2023

Osler submission on transfer pricing consultation paper

The Department of Finance released a consultation paper including draft legislation to amend Canada’s transfer pricing rules.

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Osler Update Jul 14, 2023

Canada rejects OECD’s one-year extension of digital services tax moratorium

Canada refuses to delay the introduction of its digital services tax to 2025 despite one-year extension to DST moratorium announced in the new OECD...

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Osler Update Jun 27, 2023

Bill C-47 introduces significant changes to the Canadian mandatory disclosure rules

On June 22, 2023, Bill C-47, an Act to implement certain provisions of the budget tabled in Parliament on March 28, 2023, received Royal Assent and...

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Bill C-47 introduces significant changes to the Canadian mandatory disclosure rules
Osler Update Jun 12, 2023

Department of Finance releases consultation paper proposing amendments to Canada’s transfer pricing regime

On June 6, the Canadian Department of Finance released a consultation paper proposing amendments to Canada’s transfer pricing regime and opened a...

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Osler Update Jun 1, 2023

Osler submission on draft amendments to General Anti-Avoidance Rule

Budget 2023 introduced draft amendments to the General Anti-Avoidance Rule in section 245 of the Income Tax Act. Read Osler’s submission in...

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Osler Update Apr 25, 2023

Canadian mandatory disclosure rules update: implementing bill and explanatory notes

Significant development for Canada’s income tax mandatory disclosure rules: implementing bill and explanatory notes released

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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 Feb 7, 2023

OECD releases guidance for Pillar Two, including GILTI coexistence and QDMTT design

The OECD released administrative guidance for implementing the global minimum tax under Pillar Two, including GILTI coexistence and QDMTT design.

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Osler Update Jan 11, 2023

Tax avoidance in Canada and the future of the GAAR

The Canadian Income Tax Act (Tax Act) contains a general anti-avoidance rule (GAAR) which can negate tax benefits arising from “abusive” tax...

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Tax avoidance in Canada and the future of the GAAR

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