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Gowling WLG | Canada | 22 Sep 2021

2021 Tax Dispute Resolution Monthly Update | Session 1

With the Canada Revenue Agency deploying massive resources to crack down on perceived tax avoidance, it's now more important than ever to stay up to…
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Gowling WLG | Canada | 13 Jul 2021

Canada's APA program: An overview

This article provides a brief overview of Canada's advance pricing arrangement ("APA") program. Canada's APA program has existed for over two decades…
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Gowling WLG | Canada | 13 Jul 2021

Canada Emergency Wage Subsidy: TPM-17 and transfer pricing considerations

On March 2, 2016, the Canada Revenue Agency ("CRA") released Transfer Pricing Memorandum 17 "The Impact of Government Assistance on Transfer Pricing"…
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Thorsteinssons LLP | Canada, European Union | 18 Jun 2021

CRA Updates Guidance on Competent Authority Assistance

On June 1, 2021, the CRA published Information Circular IC71-17R6 (“IC71-17R6”), which provides guidance on obtaining assistance under a mutual…
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Gowling WLG | Canada | 27 May 2021

Budget 2021: Includes new and enhanced tax administration and enforcement measures

The government declared that Federal Budget 2021 ("Budget 2021") is about finishing the fight against COVID-19 and creating prosperity for Canadians…
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Borden Ladner Gervais LLP | Canada | 6 May 2021

CRA updates to COVID-19 relief guidelines and travel restrictions

On April 1, 2021, the Canada Revenue Agency (CRA) updated its guidance and administrative relief relating to the impact of COVID-19 travel…
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Davies Ward Phillips & Vineberg LLP | Canada | 28 Apr 2021

Be Prepared: Audits of Canada Emergency Wage Subsidy Claims Underway

A key part of the Canadian government’s response to the COVID-19 pandemic has been the Canada Emergency Wage Subsidy (CEWS). In its most recent…
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McMillan LLP | Canada | 23 Apr 2021

Budget 2021: CRA to be Granted the Authority to Compel Oral Responses

Budget 2021 proposes to grant the Canada Revenue Agency (the "CRA") the authority to demand oral responses in the course of an audit. The proposed…
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Levitt Sheikh Chaudhri Swann LLP | Canada | 13 Apr 2021

Some independent contractors claim all the tax benefits from the CRA — but then claim to be employees in courts

Article content Too many independent contractors expect to have it both ways. Most perform the same work as their on-payroll counterparts but with…
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Lavery Lawyers | Canada | 31 Mar 2021

Pre‑ruling Consultation with the Canada Revenue Agency (CRA): a little‑known yet practical service

Canada’s tax system is very complex and tends to become more complex over time. Amendments to tax laws in recent years have not simplified our tax…
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