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The Supreme Court upholds interest deductibility - the Lipson cocktail: Singleton with a spousal "twist"

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • January 9 2009

On January 8, 2009, the Supreme Court of Canada released its decision in the Lipson case

CanadaBarbados tax treaty new protocol

  • McCarthy Tétrault LLP
  • -
  • Barbados, Canada
  • -
  • January 10 2012

On November 8, 2011, a new protocol (Protocol) amending the Canada-Barbados Income Tax Agreement (Treaty) was signed by the two countries, updating the Treaty to conform with current tax treaties and to reflect Canada’s commitment to promote exchange of tax information in accordance with OECD standards

More on FATCA and more to come: the Internal Revenue Service and Treasury Department release proposed regulations

  • McCarthy Tétrault LLP
  • -
  • Canada, USA
  • -
  • April 2 2012

In 2010, the United States amended the Internal Revenue Code of 1986 to add provisions relating to foreign account tax compliance (FATCA