Previously Announced Measures

March 29, 2012

The Budget confirms certain tax measures previously announced by the Government.  Where appropriate, the measures have been modified to take into account consultations and deliberations since their release.  Previously announced measures relating to income tax include the following:

  • legislative proposals released on July 16, 2010 relating to income tax technical and bijuralism amendments;
  • legislative proposals released on August 27, 2010 relating to various measures including the taxation of non-resident trusts and rules relating to foreign affiliates;
  • legislative proposals released on November 5, 2010 relating to income tax technical amendments;
  • legislative proposals released on December 16, 2010 relating to real estate investment trusts (“REITs”);
  • legislative proposals released on March 16, 2011 addressing case law relating to the deductibility of contingent amounts, withholding tax on interest paid to certain non-residents, and the tax treatment of certain life insurance corporation reserves;
  • measures announced on July 20, 2011 relating to specified investment flow-through entities, REITs and publicly traded corporations;
  • legislative proposals released on August 19, 2011 relating to foreign affiliates;
  • measures announced on November 10, 2011 relating to improving the caseload management of the Tax Court of Canada; and
  • automobile expense amounts for 2012 announced on December 29, 2011.


Miller Thomson LLP Tax Group


Dalton Albrecht 416.597.4360
Elena Balkos 416.595.2965
Tarsem Basraon 416.595.7901
Rachel L. Blumenfeld 416.596.2105
John M. Campbell 416.595.8548
Donald Carr 416.595.8506
David W. Chodikoff 416.595.8626
Gordon Cooper 416.595.8198
Gerald D. Courage 416.595.8163
Patrick Déziel 416.595.8676
Arthur B.C. Drache 416.595.8681
James A. Fraser 416.595.8594
Robert J. Fuller 416.595.8514
Lyne M. Gaulin 416.595.8590
Clifford Goldlist 416.601.4117
Robert B. Hayhoe 416.595.8174
James A. Hutchinson 416.597.4381
Kate Lazier 416.595.8197
Susan M. Manwaring 416.595.8583
Peter A. Milligan 416.595.8529
Rosanne T. Rocchi 416.595.8532
Martin J. Rochwerg 416.596.2116
Rahul Sharma 416.597.4335
Sheldon Silver 416.595.8571
Amanda J. Stacey 416.595.8169
Andrew Valentine 416.595.2980
Katherine Xilinas 416.595.8165


Brendan Burns 604.643.1216
Sandra L. Enticknap  604.643.1292
Sarah D. Hansen
Daniel L. Kiselbach 604.643.1263
Cheryl M. Teron 604.643.1286


Dean J. Barrett 403.298.2427
Gail P. Black 403.298.2410
William J. Fowlis 403.298.2413
Bryant D. Frydberg 403.298.2456
Kristin Green 403.298.2477
Andrea Lamy 403.298.2497
Shashi Malik 403.298.2443
Regan A. O’Neil 403.298.2452
Gregory P. Shannon 403.298.2482


Leslie M. Akst 780.429.9709

Wendi P. Crowe
Bruce N. Geiger 780.429.9774
Megan A. Koper 780.429.9496
Laura R. Shylko 780.429.9751
Joseph W. Yurkovich 780.429.9716


George Nystrom 306.347.8392
Yens Pedersen 306.347.8327


Lyle Bouvier 306.667.5607
Crystal Taylor 306.667.5613


Stephen R. Cameron 519.593.3207
Eileen M. Quinn 519.593.2399


Alon S. Ossip 905.415.6727


Richard Barbacki 514.905.4224
Fred Braman 514.905.4222
Julie Gaudreault-Martel 514.871.5477
Bertrand Leduc 514.871.5451
Nathalie Marchand 514.905.4225
Geneviève Ménard 514.871.5489
Brent Muir 514.871.5478
Aaron Rodgers 514.871.5471
Normand Royal 514.871.5453

Miller Thomson LLP International Trade/Customs/Commodity Tax Lawyers

Dalton Albrecht 416.597.4360
Elena Balkos 416.595.2965
William J. Fowlis 403.298.2413
Daniel L. Kiselbach 604.643.1263
Bertrand Leduc 514.871.5451
Katherine Xilinas 416.595.8165
Joseph W. Yurkovich 780.429.9716


We acknowledge and thank the Department of Finance for their helpful commentary on the Budget which has been utilized in the compilation of this summary.


This publication is provided as an information service and may include items reported from other sources. We do not warrant its accuracy. This information is not meant as legal opinion or advice.

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