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From Israel to Canada: New Tax Treaty to Help Structure Investments
  • Blake Cassels & Graydon LLP
  • Canada, Israel, OECD
  • January 23 2017

On December 21, 2016, the new Canada-Israel tax treaty entered into force. The new treaty was signed on September 21, 2016 in New York, and replaces

Tax Court rejects application of the GAAR to profit trading transaction.
  • Thorsteinssons LLP
  • Canada
  • January 23 2017

In 594710 British Columbia Ltd. v. The Queen, 2016 TCC 288, the Tax Court of Canada (TCC) said that the loss restriction rules in s. 111(5) and the

The True Intention of the Parties Has Its Limits: An Important Reminder from the Supreme Court of Canada
  • Fasken Martineau DuMoulin LLP
  • Canada
  • December 13 2016

Following its 2013 AES decision, the Supreme Court of Canada ("SCC") has once again addressed the issue of retroactive modifications to written

Doing Business in Canada, An Introduction to the Legal Aspects of Investing and Establishing a Business in Canada
  • Borden Ladner Gervais LLP
  • Canada
  • December 2 2016

This guide provides a practical overview of Canada's legal landscape to international businesses looking to establish operations in Canada or

New Québec Transfer Duty Regulations
  • McCarthy Tétrault LLP
  • Canada
  • November 28 2016

The Quebec government has deposited new regulations to give effect to measures announced in the March budget. Among the clarifications are confirming

Québec Bill 112: Significant Changes to Duties on Transfers of Immovables
  • Davies Ward Phillips & Vineberg LLP
  • Canada
  • November 22 2016

The Québec 2016-2017 Budget tabled by Finance Minister Carlos Leitão on March 17, 2016, announced significant changes to the Act respecting duties on

Canadianization of American Agreements
  • Fasken Martineau DuMoulin LLP
  • Canada
  • November 17 2016

In light of recent events, it appears that our American friends are taking a greater interest in Canada. The following is a description of some issues

Significant change in CRA policy harms Canadian investors in US LLPs and LLLPs
  • Dickinson Wright PLLC
  • Canada
  • November 14 2016

Earlier this year the Canada Revenue Agency (“CRA”) announced its new administrative position that limited liability partnerships (“LLPs”) and

Be Prepared: Changes to Tax Rules Could Mean Higher Taxes on Sale of Dealership
  • Sotos LLP
  • Canada
  • October 31 2016

Automotive dealerships often have millions of dollars in internally-generated goodwill. Changes announced in the recent federal budget could mean a

Increased Funding for Innovation in Ontario
  • SIM. IP Practice
  • Canada
  • October 13 2016

Ontario Premier Kathleen Wynne's recent Speech from the Throne on September 12, 2016, and subsequent mandate letters to Ontario's Cabinet Ministers