Tax Notes

Digital pen making contact with line graph on screen

September 28, 2022

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Release of draft Canadian tax legislation

Ron Choudhury, Regan A. O’Neil, Colleen Ma, Carolyn S. Inglis

On August 9, 2022, legislative proposals relating to the Income Tax Act (the “Act”) and other tax legislation were released by the Department of Finance for public feedback (the “August Proposals”). The August Proposals seek to implement certain measures previously...

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Changes to the substantive CCPC rules

Neil Gurmukh, Andrew C. Bateman, Pierce Quaghebeur

On August 9, 2022, legislative proposals relating to the Income Tax Act (the “Act”) and other tax legislation were released by the Department of Finance for public feedback (the “August Proposals”). The August Proposals seek to implement certain measures previously...

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Proposed amendments to the foreign affiliate rules

Victoria Rodrigues

Introduction On August 9, 2022, the Department of Finance (“Finance”) released details of proposed changes to the Income Tax Act (the “ITA”). A number of the proposed changes impact the rules relating to “foreign affiliates” as defined by the ITA. The most...

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Displaying 1-3 of 3