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Osler Update Jan 11, 2023

Canada proposes significant tax amendments to align with OECD BEPS recommendations

In 2022, the federal government released draft legislation to adopt many of the OECD’s BEPS recommendations...

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Osler Update Dec 22, 2022

OECD releases three Pillar Two documents, including guidance on safe harbours

New documents include guidance on safe harbours and penalty relief in respect of the model Global Anti-Base Erosion Rules, plus public consultation...

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Osler Update Nov 29, 2022

British Columbia announces plan for retroactive legislation to confirm B.C. PST will not apply to federal luxury tax

Late last week, British Columbia announced its intention to introduce retroactive legislation to confirm that its provincial sales tax will not apply...

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British Columbia announces plan for retroactive legislation to confirm B.C. PST will not apply to federal luxury tax
Osler Update Nov 24, 2022

Finance releases revised draft EIFEL rules

Finance Canada releases revised draft EIFEL rules with significant changes to many aspects of the proposed regime.

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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
Webinar Oct 13, 2022

Recent Developments in Hybrid Securities

An update on recent developments in hybrid debt, with a particular focus on hybrid debt securities that provide equity credit for rating agency...

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Recent Developments in Hybrid Securities
Osler Update Sep 30, 2022

Osler submission on potential changes to the General Anti-Avoidance Rule

Osler’s National Tax Group shares its submission on the Government of Canada’s proposed changes to the General Anti-Avoidance Rule.

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Webinar Sep 20, 2022

Preparing for Amended Mandatory Disclosure Rules

Osler Tax lawyers Amanda Heale, Shaira Nanji and Matias Milet provide an in-depth discussion of the amended rules and how taxpayers can prepare in...

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Preparing for Amended Mandatory Disclosure Rules
Osler Update Sep 14, 2022

Federal government announces initial list of prescribed Prairie regions where livestock tax deferral has been authorized for 2022

The federal Income Tax Act (ITA) allows farmers compelled to sell part of their breeding herd due to drought, flood or excessive moisture conditions...

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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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