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.


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