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T3 Trust Reporting Rules - CRA update for 2021 filings

Canada - January 14 2022 The CRA has announced that the proposed beneficial ownership reporting requirements for trusts will not be part of the 2021 T3 trust reporting…

CRA updates to COVID-19 relief guidelines and travel restrictions

Canada - May 6 2021 On April 1, 2021, the Canada Revenue Agency (CRA) updated its guidance and administrative relief relating to the impact of COVID-19 travel…

Canadian income taxation of equity compensation and Income Tax Act implications

Canada - January 18 2021 Many U.S. companies allow Canadian-based employees to participate in their equity incentive compensation plans. However, the Canadian tax treatment of…

Énoncé économique de l’automne 2020 - Annonce de mesures fiscales clés

Canada - December 1 2020 Le 30 novembre 2020, l’honorable Chrystia Freeland a déposé l’Énoncé économique de l’automne 2020 (l’« Énoncé »). L’Énoncé propose des mesures d’aide…

Ryma Nasrallah, Elizabeth Egberts, Beverly Gilbert, Shannon James, Joseph Marando, Braek Urquhart, Craig J. Webster

Fall Economic Statement 2020 — Key Tax Announcements

Canada - December 1 2020 On Nov. 30, 2020, The Honourable Chrystia Freeland tabled the Fall Economic Statement 2020 (the Statement). The Statement proposes short-term pandemic…

Elizabeth Egberts, Beverly Gilbert, Shannon James, Joseph Marando, Ryma Sachedina, Braek Urquhart, Craig J. Webster