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Federal budget 2013: improving the integrity of the tax system

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • March 21 2013

The Honourable James Flaherty, Minister of Finance, tabled the government's 2013 Federal Budget (Budget 2013) on March 21, 2013 (Budget Day

Finance releases draft legislation to implement stapled securities rules

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • September 6 2012

On July 25, 2012, the Department of Finance Canada (“Finance”) released draft legislation to amend the Income Tax Act (Canada) (the “Act”) to eliminate the tax advantages of stapled security transactions

Federal Budget 2012: the plan to return to balanced budgets

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • March 29 2012

The Honourable James Flaherty, Minister of Finance, tabled the Conservative Government’s 2012 Federal Budget (Budget 2012) on March 29, 2012 (Budget Day

Finance eliminates tax advantages of stapled security transactions

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • July 21 2011

On July 20, 2011, the Department of Finance Canada (Finance) announced proposed amendments intended to eliminate the tax advantages of stapled security transactions

Finance releases proposed REIT amendments

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • January 28 2011

On December 16, 2010, the Department of Finance Canada (Finance) released for public consultation draft legislative proposals (the Draft Legislation) to amend the real estate investment trust (REIT) rules in the Income Tax Act (Canada) (the Act), as well as related explanatory notes (the Explanatory Notes