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Canada Proposes New Tax On Share Buybacks

Canada - November 9 2022 The federal government's 2022 Fall Economic Statement (Economic Statement), released on November 3, 2022, introduced a new tax on share buybacks by…

Spencer Brown

Canada Proposes New Tax Reporting Requirements for Bare Trusts

Canada - March 8 2022 Bare trusts across Canada could soon be required to file annual returns with the Canada Revenue Agency, or face large penalties for failing to report…

Spencer Brown

Canada Introduces "Excessive Interest and Financing Expenses Limitation"

Canada - February 14 2022 Multinational corporations, cross-border investments and many other Canadian public and private enterprises, will likely soon face a new and complex…

Denise D. Bright, Anu Nijhawan

Supreme Court of Canada Upholds Treaty-Based Canadian Holding Structure

Canada - December 17 2021 On November 26, 2021, the Supreme Court of Canada (the SCC) released its highly anticipated decision in Canada v Alta Energy Luxembourg SARL, 2021…

Greg M. Johnson, Darcy D. Moch, Wade Ritchie

Tax Relief for Intergenerational Transfers in Force…For Now

Canada - July 23 2021 The Federal Government has backtracked on its plan to delay the application of Bill C-208, a private member's bill aimed at facilitating…

Allyson Cairns-Walji