November 14, 2012

The March 29, 2012 Federal Budget proposed significant changes to Canada’s international tax regime. On October 18, 2012, the Minister of Finance (Canada) introduced Bill C-45 in Parliament to implement these changes.1

This Miller Thomson International Tax Update reviews the most significant proposed changes in Bill C-45:

If you have any questions or require further analysis on the international tax measures discussed herein, please contact: John M. Campbell or Lyne M. Gaulin


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